Český finanční a účetní časopis 2006(2):84-94 | DOI: 10.18267/j.cfuc.152

Role of accounting information for performance measurement in changing business environment

Jaroslav Wagner
Ing. Jaroslav Wagner, Ph.D. - odborný asistent; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <wagner@vse.cz>.

As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting information. Based on these issues, future challenges for financial and managerial accounting are analyzed.

Keywords: Performance Measurement; Accounting; Accounting Information.
JEL classification: M41, M49

Published: June 1, 2006  Show citation

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Wagner, J. (2006). Role of accounting information for performance measurement in changing business environment. Czech Financial and Accounting Journal, 2006(2), 84-94. doi: 10.18267/j.cfuc.152
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