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Preface
Performancemeasurementandmanagementisstillanimportantareaofinterestfor
bothacademicsandpractitioners.Thescopeofresearchinthefieldofperformance
measurementandmanagementcoversmanyissuesrelatedtothedesignof
managementcontrolsystems.Inparticular,thisresearchreferstothedesignoftools
formeasuring,monitoringandevaluatingperformanceinvariousorganizations
andcorporation.Whateverthesolutions,ameasurementsystemshouldbeoriented
towardsachievementofthegoalsestablishedinaparticularorganization.
InthepresentvolumeoftheResearchPapers,theauthorselaborateonselected
topicsofperformancemeasurementandmanagement,importantforboththeoretical
considerationsandpracticalapplications.Themajorobjectiveofthisstudyisto
discusscontemporaryproblemsofperformancemeasurementandmanagement.
Therearefourmajortypesoftheissuesdescribedinthestudy:
1)controllershipandmanagementcontrolsystemsdesign,
2)reportingproblemsincludingsegmentedreportingandfinancialreporting,in
particularcashflowstatement,
3)moderntoolsofperformancemeasurementandmanagementsuchasreal
optionsandvalue-basedaccounting,
4)theuseofbalancedscorecardinthepublicsectorandculturalinstitutions.
Thepapersinthebookwerepreparedforthe18thScientificConference
“AccountingandControllership”.TheconferencewasorganizedbytheDepartment
ofCostandManagementAccountingatWrocławUniversityofEconomicson
October14-16,2013.
October2013
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