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Implementing the EVA business philosophy: management accounting evidence from New Zealand Logo cima

  Free |   CIMA |   2005 |   Thought leadership

This report outlines case evidence from three New Zealand organisations addressing the question of whether economic value added (EVA) has replaced traditional performance measures. It looks at whether it addresses the problems associated with decentralised organisations and solves conflicts of interest within the firm and between managers and shareholders.

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Performance management, Advanced