MULTI-DIMENSIONAL PERFORMANCE EVALUATION METHODS AND EVALUATION OF THE METHODS IN TERMS OF MANAGEMENT ACCOUNTING

Performance evaluation is an important issue that carries out the audit function in the evaluation of the success of the enterprises. Today, businesses use multi-dimensional performance evaluation methods that measuring both financial performance and non-financial performance instead of one-dimensional methods that only measuring financial performance. Performance evaluation, especially multidimensional performance appraisal methods, has started to take its place among the important issues of management accounting recently. The aim of this study is to examine multi-dimensional performance evaluation methods in terms of management accounting. For this reason, literature review was made on the subjects. In this study firstly, multidimensional performance appraisal methods are explained together with their strengths and weaknesses and then their relationship with management accounting is discussed in detail