Kierunki zmian w pomiarze dokonań przedsiębiorstwa a wyzwania dla współczesnej rachunkowości
Changes in business performance measurement systems and challenges for contemporary accounting

Summary/Abstract: Taking into account the unusual speed of changes in the accounting law, this text attempts to identify reasons of this phenomenon. Since accounting is considered to be a system assisting management (in the wide sense) the reasons of above changes could generally be found in the evolution of concepts of business management. The article presents: (1) concepts underlying changes in performance measurement systems, (2) assessment of different performance measures in the context of value based management, (3) aggregated gauges of value creation as a challenge for financial reporting, (4) influence of the above changes on the financial accounting information system, (5) relation between the concepts of business entity valuation and the financial accounting information system. The author believes that an unavoidable direction of changes in accounting law will be determined by financial statements‘ strong orientation to identification of risk in future business activity.

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