What's significant in Value Based Management: an internal perspective

James Brown

International Journal of Accounting, Auditing and Performance Evaluation, 2006, vol. 3, issue 3, 320-340

Abstract: The subject of Value Based Management (VBM) in general, and Economic Value Added (EVA^TM) in particular, is one that is assuming increasing significance in both the academic and practitioner environments. This study adds to the literature in that it uses data from interviews with key informants of VBM-adopter entities as a basis for the development of a theory of why companies adopt VBM measures and how they use VBM on an ongoing basis. This research finds that adoption of the VBM measure is affected by parties and/or events external to the business, and then devolved from the CEO to respective business units.

Keywords: value based management; VBM; intrinsic value; strategic development; grounded theory. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:3:y:2006:i:3:p:320-340

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