Productivity Accounting

Rezensionen / Stimmen

'The central theme of this book is decomposition. With chirurgical precision the authors dissect change of profitability, profit, cost, and return-on-assets, looking for traces of productivity change. They are thereby interested not only in the drivers of productivity change, but also in the distribution of its fruits. As a result the book turns out to be a tasty blend of economics, statistics, and business performance measurement. In addition, quite a number of lesser known treasures from history were unearthed. This is a rich book, both for theorists and practitioners.' Bert M. Balk, Rotterdam School of Management, Erasmus University 'Over the last century, researchers in the fields of accounting, management and economics have studied the links between financial performance, productivity growth, and the distribution of surpluses. The main contribution of this book is providing, for the first time, a complete and rigorous presentation of these links complemented with an extensive literature review that departs from the seminal works on the subject. Professors Grifell-Tatje and Lovell explain how to evaluate the sources and distribution of economic growth, price changes, and productivity drivers by using information on prices and quantities of inputs and outputs, and by implementing methodologies such as index numbers and frontier analysis. This book will be a reference for researchers, practitioners, and graduate students in the field of productivity accounting.' Sergio Perelman, HEC Management School, University of Liege, Belgium