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Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria

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  • Bartłomiej Nita

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.

Suggested Citation

  • Bartłomiej Nita, 2008. "Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(3), pages 6-22.
    • Handle: RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:81:p:6-22
    DOI: 10.18267/j.efaj.81
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    References listed on IDEAS

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    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
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    More about this item

    Keywords

    Management Accounting; Performance management;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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