Accounting metrics are evaluated in comparison with other criteria for evaluating the performance of the organization

a traditional set of relevant functional and functional indicators makes managers attend several areas rather than focusing on limited resources . therefore , they should be avoided . the correct use of the system based on limiting factors requires the use of a full set of supporting performance measures and reporting systems . The key concept behind this new system is to use a measure or report that is solely and fully focused on the performance of the company 's generative system , which is realized with the criterion of the optimal performance - based optimal performance based on limited resources . in this paper , we examine the explanatory power of accounting accounting for performance measurement , relative to traditional criteria in cement industry firms in tehran stock exchange in the years 1397 and 1398 . the results of testing hypotheses show the existence of meaningful difference of criteria for measuring the performance of selected firms relative to traditional criteria .