Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/109807 
Year of Publication: 
2008
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 3 [Issue:] 3 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2008 [Pages:] 6-22
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of corporate performance management was depicted very briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was presented and some opinions taken from literature were discussed. On this basis the original and comprehensive set of criteria treated as the requirements for performance management systems was proposed.
Subjects: 
Management Accounting
Performance management
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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