Simons (1995) seminal work identified two different purposes how the performance measurement systems (PMS) of the company can be used by managers. Diagnostic PMS use means monitoring organizational out...

The issue of financial accounting, there is gradual harmonization across states, which stems primarily from international operations of entrepreneurs and European integration. In 2015, it was implemented through a...

The paper summarizes the discussion at the panel session „Relation between theory and practice in contemporary higher education” at the Business Trends conference organized by the Faculty of Economics of the University of West Bohe...

Our paper is centred on the research problem whether competencies are really essential as they play a significant role in human resource management and also enhance competitiveness. It wishes to highlight what competencies (can) en...

This article deals w ith setting up the performance benchmarks and indicators using methods of costs process management ABC. The research of the performance management system application in ...