dc.contributor.author | Osewe, Elly O | |
dc.date.accessioned | 2013-06-22T11:20:45Z | |
dc.date.available | 2013-06-22T11:20:45Z | |
dc.date.issued | 1998-08 | |
dc.identifier.citation | Degree of Masters of Business Administration(MBA) | en |
dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/38169 | |
dc.description | A Management Research Project Submitted in partial Fulfillment of the
Requirements of the degree of Masters of Business Administration(MBA) ,
Department of Acounting ,university of Nairobi | en |
dc.description.abstract | This study sets out principally to identify the factors that guide the choice of performance
measures used in divisionalised companies and to establish the empirical association between the
performance measures used and organizational characteristics. As a prelude, objectives of
divisional performance measurement and the measures used to evaluate divisional performance
were also addressed.
A structured questionnaire addressed to corporate accounting personnel was used to collect the
data necessary for the study. A subset of the questionnaire was used to construct a set of
variables for the purpose of establishing the empirical association. It is imperative to note that
the issue addressed here is association (rather than causal relationship). To analyze the data both
descriptive and non parametric statistics were used. With the aid of a Statistical package (SPSS),
Kendall's Tau correlation coefficients were calculated for each pair of variables .
The analysis found out that measures of divisional performance used were both financial and non
financial although the latter are used to a limited extent. Objectives of divisional performance
measurement were found to be for the control of divisional activities and making divisional
viability decisions. Controllability of divisional items together with considerations oflong term
competitive position were identified as the main factors considered in deciding which
performance measures to use.
Empirical associations were located between measures of performance and organizational
characteristics. However, the expected associations were not uniformly located among the
variables with some sign misspecifications being observed. The association between
performance measures used and organizational characteristics cannot therefore be generalized. | en |
dc.language.iso | en | en |
dc.publisher | University of Nairobi, | |
dc.title | The Choice of Performance Measures Used in Divisionalised Companies: a Survey Study Among the Listed Companies | en |
dc.type | Thesis | en |
local.publisher | Faculty of Commerce | en |