THE NEED OF EXTRA-FINANCIAL MEASURES OF PERFORMANCE IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

被引：0

作者：

Pintea, Mirela-Oana ^{[1
]}

Achim, Monica-Violeta ^{[2
]}

机构：

[1] Univ Babes Bolyai, Cluj Napoca, Romania

[2] Univ Babes Bolyai, Fac Sci Econ & Business Adm, Cluj Napoca, Romania

来源：

ECONOMIC WORLD DESTINY: CRISIS AND GLOBALIZATION?, SECTION IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE | 2010年

关键词：

sustainable development; performance; non-financial indicators;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Globalization and sustainable development, requires national and international companies to meet corporate performance standards that exceed the economic area. Thus, for long term success, companies must integrate into their business strategy coordinates of a sustainable approach, which aims to harmonize economic, ecological and social objectives. Traditional performance measures are primarily financial ones that were developed starting from the 1920s. Some strategic goals are financial, but most are not focused on money issues. Trying to track things like customer service, quality, flexibility and innovation-using 1920s' tools seems a bit of a stretch (Denton, 2005). This paper is trying to emphasis the need for non-financial measures of performance in the context of sustainable development.

引用

页码：600 / 607

页数：8

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