THE RESEARCH PROPOSAL:
FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS
A Report/Essay by George Blekas
CITY Liberal Studies
Affiliated Institution of the
University of Sheffield
JAN 2007
THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF
LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS
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MODULE: RESEARCH METHODS
EXECUTIVE SUMMARY
Intention of the hereby research proposal is to shed some light into the domain of financial reporting in an alternative way, the one of financial data utilization as internal tool for organizations to leverage their performance in every axis possible. Most of the literature seems to focus and treat financial reporting in the context of law (i.e. reporting to comply with the legal framework) or control (i.e. auditing), which might be – partially – interpreted as a subcategory of the former. There are, however, bright examples of internal auditing focusing on a similar target, to facilitate improvement.
The research to be performed is planned to utilize author’s direct environment to formulate a case study, along with some questionnaire utilization which is to be also expanded out of the author’s and into other similar organizations in order to provide data triangulation and assure the maximum impartiality possible.
The reasoning behind such a research is, on one hand, the existence of somehow of a limited similar investigation (according to some preliminary investigation of relevant academic literature) and, on the other, author’s belief, stemming from relevant professional experience, that not only an issue such as this is being overlooked, but that by addressing it properly it can facilitate significant improvements both directly, in monetary terms, and also indirectly, in managerial domain with, for example, improved decision making processes
THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL