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Virtual Enterprise and Performance Measurement Systems. New Challenges for Management Accounting. A Research Proposal

Anna Karmañska
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Anna Karmañska: Warsaw School of Economics, Poland

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Abstract: This extended abstract is aimed at the presentation of a concept of a new research, the factual substantiation of which results from dynamic changes in the forms of business pursuit and is connected with the necessity for verification of performance measurement, broadly used in practice. The title problem is included in the research trend on the issues related to the information systems supporting corporate management and performance measurement systems [Karmañska, 2003; Karmañska, 2006]. The reason behind the proposed research is the curiosity about the extent of validity, in view of common virtualisation of human activities, including economic activity, of the findings presented 10 years ago by K.M.Gupta and A.Gunansekaran in the publication: Costing in new enterprise environment. A challenge for managerial accounting researchers and practitioners [Gupta, Gunansekaran, 2005]. A conviction is to be expressed here that the answer to this question will allow for the assessment of a peculiar conceptual acceleration in the title area and possibly (depending on the research result) for the creation of a verified or new proposal of performance measurement of a company operating in the conditions of the management dictate of value creation.

Keywords: IT; virtual enterprise; performance measurement; costs measures; managerial/ management accounting (search for similar items in EconPapers)
Date: 2017
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