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https://www.academia.edu/122227527/THE_FACTORS_IMPACT_ON_THE_APPLICATION_OF_IFRS_ON_THE_FI…

… report organization economic activity that can be measured in financial terms. Events or transactions that are not or difficult to be measured such as social and environmental activities and impacts are excluded from the reports. In addition, the reports are commonly issued to p…

https://www.federalregister.gov/documents/2026/02/06/2026-02375/improving-performance-acco…

…idence showing the Federal performance management system is dysfunctional and prevents agencies from effectively addressing poor performance is legion. Federal employees have, for decades, responded to Federal surveys that their agencies do not effectively address poor performers…