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Information Journal Paper

Title

A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance

Pages

  73-94

Abstract

 The purpose of this study was to examine and introduce the models and criteria for assessing the financial performance of the business units, including traditional accounting measures and new or value-based financial criteria, in order to provide an insight into the appropriate criteria for evaluating financial performance. . In order to achieve this goal, 20 of the criteria for financial performance evaluation included 11 of the traditional accounting metrics and 8 of the value-based criteria, and the advantages and disadvantages of each were mentioned. The results show that due to weaknesses and weaknesses in traditional accounting criteria, such as inconsistency with the new economic conditions, the lack of flexibility to adapt to changing environmental conditions, neglecting non-financial indicators, ignoring intellectual capital, and the approach Its retrospective, as well as the inadequacies and limitations of value-based criteria, the use of any of these criteria alone, and the mere consideration and reliance on it, can not be effective in assessing the performance of a business entity and provide a clear picture of it. . Therefore, these criteria should be used regardless of the classifications, with a combination of traditional, modern indicators and other criteria, in order to create the best possible result in the current situation. Understanding the criteria and indicators of performance measurement and performance appraisal of an organization along with the application of those criteria can help managers to make informed decisions.

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    APA: Copy

    NAKHAEI, HABIBOLLAH, Yaghoobi, Mostafa, & Haidarzadeh, Saeedeh. (2021). A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(37 ), 73-94. SID. https://sid.ir/paper/963342/en

    Vancouver: Copy

    NAKHAEI HABIBOLLAH, Yaghoobi Mostafa, Haidarzadeh Saeedeh. A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2021;10(37 ):73-94. Available from: https://sid.ir/paper/963342/en

    IEEE: Copy

    HABIBOLLAH NAKHAEI, Mostafa Yaghoobi, and Saeedeh Haidarzadeh, “A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 37 , pp. 73–94, 2021, [Online]. Available: https://sid.ir/paper/963342/en

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