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What's significant in Value Based Management: an internal perspective


  • James Brown


The subject of Value Based Management (VBM) in general, and Economic Value Added (EVATM) in particular, is one that is assuming increasing significance in both the academic and practitioner environments. This study adds to the literature in that it uses data from interviews with key informants of VBM-adopter entities as a basis for the development of a theory of why companies adopt VBM measures and how they use VBM on an ongoing basis. This research finds that adoption of the VBM measure is affected by parties and/or events external to the business, and then devolved from the CEO to respective business units.

Suggested Citation

  • James Brown, 2006. "What's significant in Value Based Management: an internal perspective," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(3), pages 320-340.
  • Handle: RePEc:ids:ijaape:v:3:y:2006:i:3:p:320-340

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    Cited by:

    1. Miron Vasile Cristian Ioachim & Focsan Eleonora Ionela, 2017. "The Analysis Of The Performance Of Companies Based On The Economic Value Added," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 181-190, February.


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