Investigating the relationship between measures of performance evaluationbased on Throughput Accounting and Cost Accounting
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 11
Abstract
With the appearance of industrial revolution, emerge of large firms and separation of ownership, evaluation of managers'performance has become more important. There have been many researches. These researches try to find suitable criteria for evaluating the performance of managers which have achieved substantialresults. The aim of this research is to investigate the relationship between the traditionalaccounting performance criteria and the theory of constraints criteria with cash recovery rate in manufacturing companies which have been accepted in Tehran Stock Exchange. The definability of such criteria will be examined for 69 companies during 2001-2010.The results show that traditional criteria and TOC criteria have a significantrelationship with cash recovery rate. Also the comparison of correlation coefficients shows that the traditional criteria are more capable than TOC criteria to explain cash recovery rate.
Authors and Affiliations
Mohammad Hamed Khanmohammadi| Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran, MasoumehHosseini| Department of Accounting, Science and Research Branch, Islamic Azad University, Hamedan, Iran
Keywords
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