measurementship
Polish translation: manipulacja/manipulowanie wynikami/wielkościami księgowymi / manipulacja obrazem ekonomicznym jednostki
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| 12:30 Dec 17, 2017 |
| English to Polish translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: mike23 Poland Local time: 13:07 | ||||||
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Answers
50 mins confidence: 
sztuka manipulacji miarami/manipulowanie miarami (osiągnięcia celów/dokonań organizacji) Explanation: The two methods are "smoothing" and "falsification." https://books.google.com/books?id=PBh45Euvp9UC&pg=PA129&lpg=... |
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6 days confidence:
manipulacja/manipulowanie wynikami/wielkościami księgowymi / manipulacja obrazem ekonomicznym jedn. Explanation: Measurementship This involves the lack of goal congruence created by motivation to 'look good' in terms of the measures used in control systems, even though no real benefit has derived to the organization. It involved playing a 'numbers game' and manipulating the measures used by a control system. There are two primary types of Measurementship, 'smoothing' and 'falsification'. Smoothing refers to an attempt to time activities in such a way as to alter the appearance of measures in different time periods. All measures used in control systems are related to specified time periods. We may wish to control units of production or net income for a month or year. A manager may wish to smooth the calculated net income number in two adjacent periods. This can be accomplished, if profit is expected to be unusually high during the first period, by incurring expenditures that would have been made in the second period in the prior period. Falsification refers to the reporting of invalid data about what is occurring in an organization. The invalid data is designed to make a person or an activity look good in terms of the measurement system. A number of years ago, a US toy manufacturer, Mattel, was charged with manipulating sales by intentionally accounting for certain transactions incorrectly in order to show good earnings for the stock market. This involved falsification of a performance measure reported to external users of accounting information. More recently, Barings, one of Britain's oldest merchant banks, collapsed, as the result of huge trading losses in derivatives trading by Nick Leeson, its chief Singapore trader. Apparently, in addi- tion to poor judgement, Leeson engaged in manipulating and falsification of accounts (Stonham, 1996) --- Goal Displacement This involves a lack of goal congruence created by motivation to achieve some goals sought by the organization at the expense of other intended goals. Goal displacement may be caused by several things, including suboptimization, selective attention to goals, and inversion of means and ends. ... http://www.dcc.uem.br/controladoria2011/arquivos/Prof_Josir-... --- Polskie terminy: - manipulacja obrazem ekonomicznym jednostki - manipulowanie rzeczywistego obrazu jednostki finansowej - fałszowanie sprawozdań finansowych* http://docplayer.pl/24727262-Czego-jeszcze-nie-wiemy-o-rachu... - manipulacja wynikami księgowymi - manipulacje księgowe / dokonywanie manipulacji księgowych - manipulowanie wielkościami księgowymi https://www.researchgate.net/profile/Blazej_Prusak/publicati... -------------------------------------------------- Note added at 6 days (2017-12-24 00:27:50 GMT) -------------------------------------------------- smoothing - wygładzanie wyników finansowych; falsification - fałszowanie goal displacement - przemieszczenie/przesunięcie celów / zaburzenie hierarchii celów / |
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