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Accounting System and Financial Performance Measurements

Author

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  • Zbyněk Halíř

Abstract

The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important. The paper is concerned with measuring and reporting of financial performance of an enterprise primarily from manager's point of view. In its first part it deals primarily with the connection between the performance of an enterprise in general and financial performance. In subsequent part it is about the relation of performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental tendencies of financial performance measurement and management accounting.

Suggested Citation

  • Zbyněk Halíř, 2011. "Accounting System and Financial Performance Measurements," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 38-65.
    • Handle: RePEc:prg:jnlefa:v:2011:y:2011:i:3:id:25:p:38-65
    DOI: 10.18267/j.efaj.25
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    Cited by:

    1. Zbyněk Halíř, 2012. "Different Perspectives on Business Performance and Impact on Performance System Design," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(2), pages 56-81.

    More about this item

    Keywords

    Dual Concept; Financial Performance; Management Accounting; Performance Measurement;
    All these keywords.

    JEL classification:

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

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