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Different Perspectives on Business Performance and Impact on Performance System Design

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  • Zbyněk Halíř

Abstract

Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial performance. This connection has been naturally sustainably changing over time. Question of performance measurement is observed by a variety of functional disciplines. The paper emphasizes the necessity to bring a diverse body of knowledge of performance measurement issues into a coherent whole. In subsequent part it deals with summarizing the most important developmental tendencies of financial performance measurement and management accounting and with analysing of the relation of performance management and management accounting.

Suggested Citation

  • 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.
    • Handle: RePEc:prg:jnlefa:v:2012:y:2012:i:2:id:10:p:56-81
    DOI: 10.18267/j.efaj.10
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    References listed on IDEAS

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    1. 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.
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      More about this item

      Keywords

      Business Performance; Developmental Trends; 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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