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Měření výkonnosti - vývojové tendence 2. poloviny 20. století
[Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]


  • Jaroslav Wagner


The paper focuses on core tendencies in performance measurement issues in the period 1950-2010. Based on analysis of archival sources and respecting the change in business environment the paper provides confrontation of particular approaches to performance measurement with the aim to discuss their innovation value and relevancy for business performance management as well as decision-making process of investors.

Suggested Citation

  • Jaroslav Wagner, 2011. "Měření výkonnosti - vývojové tendence 2. poloviny 20. století
    [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]
    ," Politická ekonomie, University of Economics, Prague, vol. 2011(6), pages 775-793.
  • Handle: RePEc:prg:jnlpol:v:2011:y:2011:i:6:id:821:p:775-793

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    References listed on IDEAS

    1. Johnson, H. Thomas, 1983. "The search for gain in markets and firms: A review of the historical emergence of management accounting systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 139-146, May.
    2. Camfferman, Kees & Zeff, Stephen A., 2007. "Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000," OUP Catalogue, Oxford University Press, number 9780199296293, June.
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    More about this item


    performance measurement systems; history of performance measurement; performance measures harmonization in financial reporting; managerial accounting;

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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