Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria

The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of corporate performance management was depicted very briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was presented and some opinions taken from literature were discussed. On this basis the original and comprehensive set of criteria treated as the requirements for performance management systems was proposed.

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Year of publication:	2008
Authors:	Nita, Bartłomiej
Published in:	European Financial and Accounting Journal. - Prague : University of Economics, Faculty of Finance and Accounting, ISSN 1805-4846. - Vol. 3.2008, 3, p. 6-22
Publisher:	Prague : University of Economics, Faculty of Finance and Accounting
Subject:	Management Accounting \| Performance management

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.18267/j.efaj.81 [DOI] 858910454 [GVK] hdl:10419/109807 [Handle] RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:81:p:6-22 [RePEc]
Classification:	M41 - Accounting
Source:	EconStor

Persistent link: https://www.econbiz.de/10010512822