The productivity of a business exerts an important influence on its financial performance‎.‎ A similar influence exists for industries and economies‎:‎ those with superior productivity performance thrive at the expense of others‎.‎ Productivity performance helps explain the growth and demise of businesses and the relative prosperity of nations‎.‎ Productivity Accounting‎:‎ The Economics of Business Performance offers an in‎-depth analysis of variation in business performance‎,‎ providing the reader with an analytical framework within which to account for this variation and its causes and consequences‎.‎ The primary focus is the individual business‎,‎ and the principal consequence of business productivity performance is business financial performance‎.‎ Alternative measures of financial performance are considered‎,‎ including profit‎,‎ profitability‎,‎ cost‎,‎ unit cost‎,‎ and return on assets‎.‎ Combining analytical rigor with empirical illustrations‎,‎ the analysis draws on wide‎-ranging literatures‎,‎ both historical and current‎,‎ from business and economics‎,‎ and explains how businesses create value and distribute it‎.‎