Performance Reporting and Corporate Knowledge Generation Process. Results of the Empirical Research on Polish Enterprises

Performance reporting plays significant role in improving economic effectiveness and operational efficiency of a business. In this respect the paper focuses on examining information flows between employees and managers – in bottom-up and top-down directions – in Polish enterprises. The article is based on selected data from a research project on controlling methodologies used in Polish companies and institutions that has been carried out by the authors since 2010. The first part of the paper investigates what kind of performance related information and in what formats are transferred from individual employees or departments to a managerial level. Subsequently, it is examined whether employees receive feedback with results of control activities and recommendations which may help to rationalize business processes. The results of the research showed material differences in control, reporting and internal communication practises in Polish companies distinguished respecting their sizes and business domains. Detailed observations and examples are presented in the paper