European Financial and Accounting Journal 2008, 3(3):6-22 | DOI: 10.18267/j.efaj.81

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

Bart³omiej Nita
Bart³omiej Nita, Ph.D. - Assistant Professor; Department of Managerial Accounting and Accounting for Management, Institute of Accounting, Faculty of Management, Computer Science and Finance, Wroc³aw University of Economics, ul. Komandorska 118/120, 53-345 Wroc³aw, Poland; .

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.

Keywords: Management Accounting, Performance management
JEL classification: M41

Published: October 1, 2008  Show citation

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Nita, B. (2008). Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria. European Financial and Accounting Journal, 3(3), 6-22. doi: 10.18267/j.efaj.81
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