Re-discovering Measurement
Contents

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1. Introduction and Executive Summary

2. The inherent limitations of traditional accounting measurement

3. Value and performance measurement innovations

4. Measurement Concepts

5. Measurement Criteria

6. An online system for profiling measurement approaches: Phase 1

7. Beyond the traditional accounting paradigm

Appendices

A: Value and Performance Measurement Innovations

B: FEE paper and other references

Acknowledgements

The principal author of this paper is Rob McLean, with contributions from Pat Sullivan and Rod Anderson.

Advice and guidance was provided by the VMRC Advisory Board, which at the time this paper was prepared included Sue Coffey and Erin Mackler of the AICPA, Bill Swirsky and Anne Drozd of the CICA, Patricia McBride of CPA Australia, Wolfgang Boehm of IDW, and Graham Terry of SAICA.

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