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Role of accounting information for performance measurement in changing business environment
[Úloha účetních informací pro měření výkonnosti v kontextu změn]

Author

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  • Jaroslav Wagner

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.

Suggested Citation

  • Jaroslav Wagner, 2006. "Role of accounting information for performance measurement in changing business environment [Úloha účetních informací pro měření výkonnosti v kontextu změn]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 84-94.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:2:id:152:p:84-94
    DOI: 10.18267/j.cfuc.152
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    More about this item

    Keywords

    Performance Measurement; Accounting; Accounting Information; Měření výkonnosti; Účetnictví; Účetní informace;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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