Role of accounting information for performance measurement in changing business environment

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.

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Year of publication:	2006
Authors:	Wagner, Jaroslav
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2006.2006, 2, p. 84-94
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Accounting \| Účetnictví \| Performance measurement \| Accounting information \| Měření výkonnosti \| Účetní informace

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting ; M49 - Accounting and Auditing. Other
Source:	RePEc - Research Papers in Economics

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