Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria

Bartłomiej Nita

European Financial and Accounting Journal, 2008, vol. 2008, issue 3, 6-22

Abstract: The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of corporate performance management was depicted very briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was presented and some opinions taken from literature were discussed. On this basis the original and comprehensive set of criteria treated as the requirements for performance management systems was proposed.

Keywords: Management Accounting; Performance management (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.efaj.81

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