Politická ekonomie 2011, 59(6):775-793 | DOI: 10.18267/j.polek.821

Měření výkonnosti - vývojové tendence 2. poloviny 20. století

Jaroslav Wagner
VŠE v Praze.

Performance Measurement - Developing Tendencies of the Second Half of the 20th Century

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.

Keywords: performance measurement systems, history of performance measurement, performance measures harmonization in financial reporting, managerial accounting
JEL classification: L25, M41

Published: December 1, 2011  Show citation

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Wagner, J. (2011). Performance Measurement - Developing Tendencies of the Second Half of the 20th Century. Politická ekonomie59(6), 775-793. doi: 10.18267/j.polek.821
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