INTERMEDIATE MANAGEMENT BALANCES IN PERFORMANCE MEASUREMENT. A COMPARATIVE ANALYSIS OF CONTINENTAL AND ANGLO-SAXON APPROACHES
This article examines the use of Intermediate Management Balances in assessing corporate performance, focusing on the differences between the French and Anglo-Saxon approaches. While the French (Continental) approach emphasizes structured, standardized intermediate balances based on statutory financ...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2025-05-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | https://cks.univnt.ro/download/cks_2025_articles%252F5_CKS_2025_ECONOMIC_SCIENCES%252FCKS_2025_ECONOMIC_SCIENCES_002.pdf |
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