Performance anxiety
Article Abstract:
Companies are exploring a wide variety of measurement techniques that may be able to show improvements in business performance. BT is one of the many companies that have started to use a balanced scorecard (BSC) approach to performance measurement, which manager of strategy process Ian Isaac says enables the company to balance financial and non-financial objectives. Gas transportation company Transco uses another method called 'business driver maps,' which also combines different approaches that include economic value analysis and some features of activity-based costing. The Royal Mail is also looking for a more comprehensive performance management technique, and is currently relying on a number of approaches, including BSC and driver analysis tables. No matter what methodology is used to improve performance evaluation, Cambridge University's Andy Neely advises companies to exert more effort in developing more detailed non-financial performance measures.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1999
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A nasty infection
Article Abstract:
Computer viruses are computer programs that are purposely designed to cause problems for computer users and that can spread to other programs. These viruses are getting more dangerous because they are now more difficult to detect. Instead of revealing their presence through messages appearing on the screen or the crash of the hard disk, the new breed of viruses may go unnoticed for some time or may create problems that can easily be overlooked, such as changing a few numbers in the spreadsheet. The most common computer virus is the boot sector virus. This can be transmitted when somebody accidently leaves an infected floppy disk in drive A:. Several measures have been proposed to prevent virus infestation, but none of them have been completely effective. The best preventive measure known so far is the use and regular updating of antivirus software.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1995
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More standard than thou
Article Abstract:
The efforts made by suppliers of accountancy software to distinguish their product from others on the market are discussed. However this conflicts with the need for systems used by different businesses to be compatible.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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