The role of financial accounting in performance measurement Cover Image

Rola rachunkowości finansowej w pomiarze dokonań
The role of financial accounting in performance measurement

Author(s): Alfred Szydełko
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial accounting; performance measurement; performance measures

Summary/Abstract: The aim of this paper is to identify the opportunities and conditions of using financial accounting as a source of information for performance measurement.The purpose determined the choice of research methods. The paper analyses literature and legal regulations as basic research methods. The conclusions are based on the methods of deduction and reasoning by analogy. The results of the research depicted in the article show that financial accounting is a key base of reliable information for financial measures, which are used in performance measurement.

  • Issue Year: 2016
  • Issue No: 442
  • Page Range: 459-467
  • Page Count: 9
  • Language: Polish
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