n Professional Accountant - Corporate governance : improving performance measurement

Volume 2007 Number 1
  • ISSN : 1680-7537


Corporate governance is concerned with two major issues: legal compliance by the board of directors and internal corporate governance. The first is easy to achieve, for example ensuring that the Audit and Nominating Committees are comprised of non-executive directors. The second is more difficult, as the board needs to measure company performance in an accurate and objective manner. The measure of performance that is essential, is Return on Investment (ROI), also referred to as Return on Total Capital (ROTC).

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