Performance Measurement and Management

Performance measurement and management is still an important area of interest for both academics and practitioners. The scope of research in the field of performance measurement and management covers many issues related to the design of management control systems. In particular, this research refers to the design of tools for measuring, monitoring and evaluating performance in various organizations and corporation. Whatever the solutions, a measurement system should be oriented towards achievement of the goals established in a particular organization. In the present volume of the Research Papers, the authors elaborate on selected topics of performance measurement and management, important for both theoretical considerations and practical applications. The major objective of this study is to discuss contemporary problems of performance measurement and management. There are four major types of the issues described in the study: 1) controllership and management control systems design, 2) reporting problems including segmented reporting and financial reporting, in particular cash flow statement, 3) modern tools of performance measurement and management such as real options and value-based accounting, 4) the use of balanced scorecard in the public sector and cultural institutions. The papers in the book were prepared for the 18th Scientific Conference „Accounting and Controllership”. The conference was organized by the Department of Cost and Management Accounting at Wrocław University of Economics on October 14–16, 2013.