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Different Perspectives on Business Performance and Impact on Performance System Design
Business Performance Developmental Trends Management Accounting Performance Measurement
2016/1/27
Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial perform...
Measuring Performance – Conceptual Framework Questions
Organizational Performance Performance Measurement Subjectivity in Measurement
2016/1/26
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 ...
Analysis on Present Status and Development Tendency of Performance Audit in China
government audit performance audit public expenditure budget reform
2015/8/13
Performance audit has become a mainstream-trend in the development of modern government audit currently. However, the launch of performance audit in China is unbalanced, which the performance audit wi...
Performance Reporting–Scope and Objectives.
Performance of Quoted and Non-quoted Companies in the Europe
Profitability quotation agency cost
2010/10/20
Using 4-dimensional panel data (time, industry, country, companies) we examine the differences between European quoted and non-quoted companies at the level financial performance and some financial ra...
Measuring Performance--Conceptual Framework Questions
Organizational Performance Performance Measurement Subjectivity in Measurement
2010/10/20
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 ...
Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
Management accounting Performance management
2010/10/20
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 cor...
Balanced Scorecard: From the Inclusion of Non-Financial Performance Measures towards the Strategic Managerial System
Balanced Scorecard Non-Financial Performance Measures Strategic Managerial System
2010/10/20
This article deals with the issue of the Balanced Scorecard as a phenomenon that was introduced by two internationally acclaimed authors: Robert S. Kaplan and David P. Norton. The idea is first presen...
Strategic Performance Measurement and Compensation Systems in the Czech Republic (Empirical Study)
Business Strategy Employees’ Compensation Performance Measurement Systems
2010/10/20
Despite of the increasing relevance of strategic performance measurement and management control and many research projects relating to these issues there is yet little evidence about the state-of-the-...