Document Type : Research Paper
Authors
Abstract
With regard to the goals (efficiency) and objectives (effectiveness) the performance of entities is measured.
Therefore, measuring performance can be considered proper criteria showing the achievement of goals and objectives. This paper enables the firms, all kind to determine how far they have been successful (in achieving the goals and objectives). During the last decades the firms have used different approaches and technics in measuring the performances. But, a very few of them are satisfied with the effectiveness of the process of assessments.
This article tries to compare the results of other approaches with the aim of enabling the users of financial statements make reasonable decisions; it deserves to note that Tehran stock exchange is looking for a reliable measure for assessing the accounting information.
Also in this paper attempts has been made to show there is no realizable relation between the different approaches in measuring the performance of the companies.
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