Etyka controllingowego pomiaru dokonań w świetle filozofii utylitarystycznej – zarys koncepcji
Performance measurement ethics based on utilitarian theories – concept outline

Summary/Abstract: The aim of the paper is to present the outline of the author’s concept of utilitarian ethics of performance measurement in controlling. The detailed goals are: 1) explanation of the term „ethics” and presentation of main ways of understanding the term; 2) explanation of utilitarian paradigm in ethics and specification of foundations of utilitarianism; 3) defining the characteristics of performance measurement in controlling and constructing the foundations of utilitarian ethics for performance measurement. Interdisciplinary studies covering philosophy, ethics, management, accounting and controlling were conducted. The theses of the paper are: 1) the term „ethics” is equivocal, nevertheless it is possible to find out the main groups of meaning of this term; 2) foundations of ethics can be used in performance management; 3) performance management ethics is a particular type of specific ethics; 4) the foundations of utilitarianism philosophy can be used in the construction of performance management ethical concept.

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