Measuring Performance – Conceptual Framework Questions

Artikel

This paper aims to formulate some principal questions which should be used as start-point for design and analysis of the performance measurement conceptual framework. The paper is based on literature study followed by analysis and generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it investigates their similarities and differences. The paper is divided into two sections. First section defines performance measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns common features of various performance models for organizational performance, namely motivational aspects of performance model design, users and purposes of performance information, hierarchical structure and time dimension of performance model etc.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 3 ; Year: 2008 ; Issue: 3 ; Pages: 23-43 ; Prague: University of Economics, Faculty of Finance and Accounting

Classification and Topics

• Classification: Management ; Accounting
• Subject: Organizational Performance ; Performance Measurement ; Subjectivity in Measurement

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Wagner, Jaroslav
• Event: Veröffentlichung
• (who): University of Economics, Faculty of Finance and Accounting
• (where): Prague
• (when): 2008

Further information

• DOI: doi:10.18267/j.efaj.82
• Handle: http://hdl.handle.net/10419/109808
• Last update: 10.03.2025, 11:43 AM CET