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

Author

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  • Jaroslav Wagner

Abstract

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, Prague University of Economics and Business, vol. 2011(6), pages 775-793.
    • Handle: RePEc:prg:jnlpol:v:2011:y:2011:i:6:id:821:p:775-793
    DOI: 10.18267/j.polek.821
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    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Jaroslav Wagner, 2009. "Measuring Performance – Conceptual Framework Questions," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 119-134.
    3. Johnson, H. Thomas, 1975. "Management Accounting in an Early Integrated Industrial: E. I. duPont de Nemours Powder Company, 1903-1912," Business History Review, Cambridge University Press, vol. 49(2), pages 184-204, July.
    4. 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.
    5. 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.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    performance measurement systems; history of performance measurement; performance measures harmonization in financial reporting; managerial accounting;
    All these keywords.

    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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