Warunki pomiaru dokonań w jednostkach samorządu terytorialnego
Conditions of performance measurement in local government units

Summary/Abstract: Nowadays, effective and accepted by the local community management of local government units need to have adequate information about the achievements. They pro-vide both an assessment of the entity's operations and making the right decisions related to the implementation of the objectives of action. Information about the achievements must be of a certain quality. Such information must be generated (supplied) by an per-formance measurement system.The article is an analysis of theoretical issues concerning the definition of the term „performance” and to discuss the construction of performance measurement system of local government units and the ability to measure performance in the accounting infor-mation system.

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