Performance measurementForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Performance measurementThis topic has 4 replies, 2 voices, and was last updated 3 years ago by John Moffat.Viewing 5 posts - 1 through 5 (of 5 total)AuthorPosts July 30, 2021 at 3:41 am #629811 johnbrianeMemberTopics: 170Replies: 160☆☆☆SirAre both return on investment and residual income based on accounting measures of profit and capital employed which may be subject to manipulationOr is it only based on residual income ?And this is a disadvantage isn’t it sir July 30, 2021 at 10:10 am #629841 John MoffatKeymasterTopics: 57Replies: 54699☆☆☆☆☆They are both subject to manipulation and it is a problem with both measures. July 30, 2021 at 1:23 pm #629859 johnbrianeMemberTopics: 170Replies: 160☆☆☆Ok sir So it’s a disadvantage of both ri and Roi Thank you sir July 30, 2021 at 1:24 pm #629860 johnbrianeMemberTopics: 170Replies: 160☆☆☆But why Is it open to manipulation Sir July 30, 2021 at 2:20 pm #629865 John MoffatKeymasterTopics: 57Replies: 54699☆☆☆☆☆Because profits can be manipulated by things like deciding what rate of depreciation to charge and what to accrue and prepay.AuthorPostsViewing 5 posts - 1 through 5 (of 5 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In