Balanced Scorecard Utilisation in China: Modelling Appropriateness of Balanced Scorecard Utilisation in the Context of Chinese Manufacturing Industry - Softcover

Xi, Minmin

Softcover

ISBN 10: 3659951609 ISBN 13: 9783659951602

Publisher: LAP LAMBERT Academic Publishing, 2016

Synopsis

‘I often say that when you can measure what you are speaking about, and express it in numbers, you know something about it; but when you cannot measure it, your knowledge is of a meager and unsatisfactory kind. If you cannot measure it, you cannot improve it.’ — Kelvin. "Electrical Units of Measurement", Popular Lectures and Addresses, vol. 1, 1883-05-03. ‘How do you mean? I mean, as I was saying, that arithmetic has a very great and elevating effect, compelling the soul to reason about abstract number, and rebelling against the introduction of tangible objects into the argument. You know how steadily the masters of the art repel and ridicule anyone who attempts to divide absolute unity when he is calculating, and if you divide, they multiply, taking care that one shall continue one and not become lost in fractions. That is very true. Now, suppose a person were to say to them: O my friends, what are these wonderful numbers about which you are reasoning, in which, as you say, there is a unity such as you demand, and each unit is equal, invariable, indivisible, --what would they answer?’ — Plato, Chapter 7. "The Republic" (Jowett translation).

About this title

About the Author

Minmin Xi is a researcher of management accounting. Her research has focused on exploring institutional features of performance measurement systems through examination its effectiveness in Chinese economic environment.

Edition details

• Publisher: LAP LAMBERT Academic Publishing
• Publication date: 2016
• Language: English
• ISBN 10: 3659951609
• ISBN 13: 9783659951602
• Binding: Paperback
• Number of pages: 108