Performance Measures in the Media and Software Division of Kao (Singapore) Private Limited

• Main Authors: CHENG, Nam Sang, ENG, Li Li, Mak, Y. T., Chong, Chee Leong
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2003
• Subjects: Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/683; http://dx.doi.org/10.1016/s0748-5751(03)00005-8
• Institution: Singapore Management University

This paper presents a case that requires students to identify the corporate objectives and critical success factors of the media and software division of a company and propose performance measures that should motivate employees to work towards these objectives. The case provides students with an opportunity to practise managerial accounting decision-making within the context of corporate strategy. This case illustrates the need for a variety of criteria (both financial and non-financial) for evaluating performance within a firm or business unit and provides the opportunity to discuss the potential behavioral issues arising from management of the division.