Artikel

Accounting System and Financial Performance Measurements

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.

Sprache
Englisch

Erschienen in
Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 6 ; Year: 2011 ; Issue: 3 ; Pages: 38-65 ; Prague: University of Economics, Faculty of Finance and Accounting

Klassifikation
Management
Accounting
Thema
Performance Measurement
Financial Performance
Management Accounting
Dual Concept

Ereignis
Geistige Schöpfung
(wer)
Halíř, Zbyněk
Ereignis
Veröffentlichung
(wer)
University of Economics, Faculty of Finance and Accounting
(wo)
Prague
(wann)
2011

DOI
doi:10.18267/j.efaj.25
Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Halíř, Zbyněk
  • University of Economics, Faculty of Finance and Accounting

Entstanden

  • 2011

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