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1

Development of Concepts and Models of Performance Evaluation from the 19thCentury to the Present

100%
Hornungová J.
DANUBE: Law and Economics Review
|
2014
|
vol. 5
|
issue 2
143-154
EN
The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is con-stantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as level of innovation, degree of motivation, intellectual capital and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. This paper provides a literature review supplemented by the author’s research in the field of performance. The article shows that the performance appraisal system is currently focused on several areas that could affect the performance of the company, which is also part of the overall performance of the economy in the form of GDP growth. Based on the research, it can be said that, for the sample tracked, the selection of performance evaluation system does not depend on the legal form of the business.
2

Management Innovation – Designing And Testing A Theoretical Model

88%
Bezdrob M., Šunje A.
South East European Journal of Economics and Business
|
2015
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vol. 9
|
issue 1
16-29
EN
Management innovation – the introduction of management processes, structures and practices that are new to companies, is crucial to business success. Based on the existing literature on management innovation and a rigorous theoretical approach to model design and development, a theoretical model of management innovation that is applicable to immature and underdeveloped markets was designed. Using this model, the study shows that the context in which companies operate, as well as companies’ management background (proficiency), are directly and positively related to management innovation. The main implication of the research is that the existing management innovation theory is applicable to market conditions in the Federation of Bosnia and Herzegovina with only slight adaptation. Furthermore, this research provides important insights about the factors that affect the companies’ readiness to introduce innovative management structures, processes and practices.
3
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Modele teorii uwarunkowań sytuacyjnych w badaniach nad rachunkowością zarządczą

75%
Łada M., Bartnik B.
Studia Ekonomiczne
|
2018
|
vol. 369
105-114
PL
Artykuł prezentuje rozważania związane z zastosowaniem modeli teorii uwarunkowań sytuacyjnych w badaniach praktycznych w rachunkowości zarządczej. W jego pierwszej części omówiono istotę teorii uwarunkowań sytuacyjnych oraz jej główne założenia. W kolejnych punktach dokonano przeglądu najbardziej popularnych modeli w podziale na dwa kluczowe podejścia – orientację na efektywność zastosowań rachunkowości zarządczej oraz na analizę przyczyn zmian. Ostatnia część artykułu to omówienie dynamicznych modeli zmian sytuacyjnych w rachunkowości zarządczej. Celem artykułu jest zatem przybliżenie najbardziej znanych modeli teorii uwarunkowań sytuacyjnych w ramach wskazanych powyżej podejść, które mogą być później stosowane w badaniach w obszarze praktyki. Przedstawione rozważania zostały przygotowane na podstawie analizy literatury przedmiotu.
EN
This article presents considerations about Contingency Theory’s models application in process of practical researches conducted in management accointing area. In the first part of the article, essence of Contingency Theory and key assumptions were elaborated. In the following chapters the most popular models – separated into two approaches – effectiveness and change, were oveviewed. Last part of the article is focused on dynamic models of Contingency in management accounting. The main purpose of this article is to present the most known Contingency Theory models, that can be used in practical researches conducted in management accounting areas.
4
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Models of participatory budgeting – the case study of Polish city

63%
Polko A.
Journal of Economics and Management
|
2015
|
vol. 19
34-44
EN
Participatory budgeting as a tool of deliberative democracy is more and more popular in Polish cities. Literature review shows that there is no one the best procedure. Comparing with the typology of participatory budgeting based on European perspectives, the most of Polish cities has chosen model similar to ‘Porto Alegre adapted for Europe’. The weakest link of the Polish approach is to put too much efforts on the projects contest and much less on good-quality deliberation. The case study presented in the last part of the paper shows that each next edition of participatory budgeting contributes to raising awareness and better understanding of the urban development challenges and it should lead to changes the procedures from voting approach to participatory governance approach.
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