Role of accounting information for performance measurement in changing business environment

Úloha účetních informací pro měření výkonnosti v kontextu změn

Jaroslav Wagner

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 84-94

Abstract: As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting information. Based on these issues, future challenges for financial and managerial accounting are analyzed.

Keywords: Performance Measurement; Accounting; Accounting Information; Měření výkonnosti; Účetnictví; Účetní informace (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.152

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