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

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.

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Year of publication:	2011
Authors:	Wagner, Jaroslav
Published in:	Politická ekonomie. - Vysoká Škola Ekonomická v Praze, ISSN 0032-3233. - Vol. 2011.2011, 6, p. 775-793
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	performance measurement systems \| history of performance measurement \| performance measures harmonization in financial reporting \| managerial accounting

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Extent:	text/html
Type of publication:	Article
Classification:	L25 - Firm Size and Performance ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009403360