Měření výkonnosti - vývojové tendence 2. poloviny 20. století

Performance Measurement - Developing Tendencies of the Second Half of the 20th Century

Jaroslav Wagner

Politická ekonomie, 2011, vol. 2011, issue 6, 775-793

Abstract: The paper focuses on core tendencies in performance measurement issues in the period 1950-2010. Based on analysis of archival sources and respecting the change in business environment the paper provides confrontation of particular approaches to performance measurement with the aim to discuss their innovation value and relevancy for business performance management as well as decision-making process of investors.

Keywords: performance measurement systems; history of performance measurement; performance measures harmonization in financial reporting; managerial accounting (search for similar items in EconPapers)
JEL-codes: L25 M41 (search for similar items in EconPapers)
Date: 2011
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DOI: 10.18267/j.polek.821

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