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Examining the Effects of Financial and Nonfinancial Indices on Function of Social Security Organization

Author

Listed:
  • Amir Hosseinzadeh

    (MSc. Graduated, Department of Accounting, Hamadan Branch, Islamic Azad University, Hamadan, Iran and Member of Social Security Organization of Iran)

  • Behzad Davari

    (MSc. Graduated, Department of Accounting, Hamadan Branch, Islamic Azad University, Hamadan, Iran)

Abstract

This article examines technique of “symmetrical evaluation” that is one of the newest techniques in of management accounting. There are firstly explained its main aspects. Then, there will be briefly explained equal evaluation process and necessary steps for its implementation. Then there will be provided some of its applications in various industries and different countries and its advantages are explained, in order to introduce scientific samples. Finally, there are presented conclusion and suggestions. It is concluded that technique of equal evaluation is one of the most important and newest techniques to evaluate operations of organization’s performance and it can be applied as a framework in military and strategic management in line with organizational changes; it is also supplementary of current techniques of management accounting in this field. However, its application should be based on cost and benefit as well as the presented steps in this article.

Suggested Citation

  • Amir Hosseinzadeh & Behzad Davari, 2017. "Examining the Effects of Financial and Nonfinancial Indices on Function of Social Security Organization," International Review of Management and Marketing, Econjournals, vol. 7(4), pages 91-98.
  • Handle: RePEc:eco:journ3:2017-04-13
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    More about this item

    Keywords

    Performance Evaluation; Symmetrical Evaluation; Strategic Management Accounting;
    All these keywords.

    JEL classification:

    • L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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