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Intermediate Management Balances in Performance Measurement. a Comparative Analysis of Continental and Anglo-saxon Approaches

Year: 2025

Type: article

Abstract: This article examines the use of Intermediate Management Balances in assessing corporate performance, focusing on the differences between the French and Anglo-Saxon approaches. While the French (Continental) approach emphasizes structured, standardized intermediate balances based on statutory financial statements, the Anglo-Saxon model prioritizes managerial flexibility and real-time decision-making tools. Using the comparative method, we analyze when each approach is more suitable depending on firm-specific characteristics, and strategic objectives. This research contributes to cross-cultural accounting understanding and offers recommendations for practitioners operating in global environments.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

Authors: Maria Zenovia GRIGORE, Cristina MATEI, Viorica ȘTEFAN-DUICU

Institution: Universitatea Nicolae Titulescu din București

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7048004768

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