ŹRÓDŁA I OBECNE ROZUMIENIE CONTROLLINGU W LITERATURZE ANGLOSASKIEJ
THE SOURCES AND CURRENT UNDERSTANDING OF PERFORMANCE MANAGEMENT IN THE ANGLO-SAXON LITERATURE

Summary/Abstract: This article aims to find the sources and the most current understanding of performance management in the Anglo-Saxon literature. The article presents the synthesis of evolution of the performance management idea since twelfth century. The periods of the evolution of this concept in the Anglo-Saxon literature is divided into the following four subperiods. Till 1880 was understood, according to the word „to controll”, as to be in control, in this case, the budget. The second period: years 1880–1962 when the idea was connected with Controller’s person and tasks. Third: 1962–1995 when it was identified in American literature as management accounting and later strategic management accounting, and after 1995, where it have shown up in the term of performance management.

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