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2021 | OriginalPaper | Chapter

14. Capital and Systems Measurement

Author : Richard Thomas Watson

Published in: Capital, Systems, and Objects

Publisher: Springer Singapore

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Abstract

The measurement of performance is an essential feature of capital creation because management of a capital creation process requires knowing what was produced, the quality and value of the product, and what resources were consumed in the process.

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Footnotes
1
This section is based on Watson, R. T. Lind, M. & Haraldson, S. (2012). The emergence of sustainability as the new dominant logic: Implications for information systems. Paper presented at the International Conference on Information Systems, Orlando, Florida. http://​aisel.​aisnet.​org/​icis2012/​proceedings/​GreenIS/​4/​.
 
2
Elliott, R. K. (1992). The third wave breaks on the shores of accounting. Accounting Horizons, 6(2), 61.
 
3
Gleeson-White, J. (2014). Six Capitals: The Revolution Capitalism Has to HaveOr Can Accountants Save the Planet? Allen & Unwin.
 
4
Bradshaw, M. T. & Sloan, R. G. (2002). GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), 41–66.
 
5
Schich, M., Song, C., Ahn, Y.-Y., Mirsky, A., Martino, M., Barabási, A.-L., & Helbing, D. (2014). A network framework of cultural history. Science, 345(6196), 558–562.
 
6
United Nations Economic Commission for Europe. (2016). Guide on Measuring Human Capital. United Nations. https://​unstats.​un.​org/​unsd/​nationalaccount/​consultationDocs​/​HumanCapitalGuid​e.​web.​pdf
 
7
Quinn, J. B., Anderson, P., & Finkelstein S. (1996). Leveraging intellect. Academy of Management Executive, 10(3), 7–27
 
8
Celsi, M. W., & Gilly, M. C. (2010). Employees as internal audience: how advertising affects employees’ customer focus. Journal of the Academy of Marketing Science, 38(4), 520–529.
 
9
Quinn, J. B., Anderson, P., & Finkelstein S. (1996). Leveraging intellect. Academy of Management Executive, 10(3), 7–27.
 
11
Costanza, R., d’Arge, R., De Groot, R., Farber, S., Grasso, M., Hannon, B.,… Paruelo, J. (1997). The value of the world’s ecosystem services and natural capital. Nature, 387(6630), 253.
 
12
See https://​www.​wired.​com/​story/​notpetya-cyberattack-ukraine-russia-code-crashed-the-world/​ for the spread of an attack on Maersk and the resulting disruption.
 
14
Blair, A. J., Atanasova, C., Pitt, L., Chan, A., & Wallstrom, Å. (2017). Assessing brand equity in the luxury wine market by exploiting tastemaker scores. Journal of Product & Brand Management, 26(5), 447–452.
 
17
Gleeson-White. (2014). Six Capitals: The Revolution Capitalism Has to HaveOr Can Accountants Save the Planet? Allen & Unwin.
 
Metadata
Title
Capital and Systems Measurement
Author
Richard Thomas Watson
Copyright Year
2021
Publisher
Springer Singapore
DOI
https://doi.org/10.1007/978-981-15-9418-2_14