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Assessing the Process of Relationship among Functional Scales based on Accounting

Author Affiliations

  • 1Department of Accounting Science and Research branch Islamic Azad University Yazd,IRAN
  • 2 Department of Management Economics and Accounting PNU University Mashhad IRAN
  • 3 Department of Accounting, Yazd branch Islamic Azad university'Yazd,IRAN

Res. J. Recent Sci., Volume 4, Issue (5), Pages 21-26, May,2 (2015)


In the current world that unlimited tendencies of human have been placed against limited economic sources, emergence and destruction of each phenomenon is originated in actual and logical needs of human societies. Functional scales would not be also an exception. Performance appraisal system in the current competitive world cause that all processes became under control and finally accounting system can provide itself conditions of improvement through considering expectations of users of financial statements. The main objective of the present study would be assessing functional scales. The study would also apply library method in order to study relevant theories of the subject. The study would also consider previous studies in regard with the present research. In short, the main result from the present study is that, there is a significant relationship among performance appraisal scales and the most relationship is between price earnings per share EPS ratio and economic value added EVA.


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