PERFORMANCE - AN EVOLVING CONCEPT

The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used. Defining this concept is realized in accordance with its objectives of users of information, while the methodology and models used are influenced by legal regulations and management policies. The approach found in this article is motivated by the fact that research of performance must be placed in the current environment and any entity primarily aims to add value. The ultimate purpose of any economic activity urges performance study.