Sh. Khajavi; M. Sayrani; A. Allahyari
Volume 8, Issue 30 , July 2010, , Pages 151-177
Abstract
This study aims at investigating the feasibility of the application of "Balanced Scorecard", in performance measurement of Shiraz hospitals. Balanced Scorecard is one of the management accounting techniques which was first introduced by Robert Kaplan and David Norton in 1992. This technique organized ...
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This study aims at investigating the feasibility of the application of "Balanced Scorecard", in performance measurement of Shiraz hospitals. Balanced Scorecard is one of the management accounting techniques which was first introduced by Robert Kaplan and David Norton in 1992. This technique organized in four distinct prospective: financial, customer, internal processes and learning and growth. Four prospective related to balanced scorecard were analyzed based on one main hypothesis and four subsidiaries. The gained results of Statistical analysis showed that indicating in all prospective of Balanced Scorecard in Shiraz hospitals is possible, but yet pre required and needed thought to implementing this technique in Shiraz hospitals is not done well. We found out through more surveys that customer prospective was the most noticeable prospective and internal processes, financial and learning and growth prospective were ranked respectively.
Mohammad Namazi; Mohammad Sayrani
Volume 2, Issue 5 , April 2004, , Pages 25-60
Abstract
This research is carried out by the use of agency theory in considering twoimportant subjects: - Relation of giving bonus to CEO which is compensation plan from accounting profit, profit growth, and Market Value Added (M.V.A.) -Studying important structures in identifying bonus of CEO's. ...
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This research is carried out by the use of agency theory in considering twoimportant subjects: - Relation of giving bonus to CEO which is compensation plan from accounting profit, profit growth, and Market Value Added (M.V.A.) -Studying important structures in identifying bonus of CEO's. In the first case, from the gathered information of profit making companies accepted in Tehran Stock Exchange ( T.S.E. ) in the years 1376 to 1380. Methods used in variance and regression analysis. In the second case measurement research has been done by submitting some form of questioners and gathering viewpoint of managing directors and consultants of holding companies, investment companies and industrial organizations by statistical techniques, binomial test and analysis of variance test and Kruskal- wallis test. At the end, analysis and results research, the summery of above cases has been submitted.
