Year: 2018
Type: article
Abstract: Purpose – the main aim of the article is to present the specificity and complexity of the measurement and assessment system of achievements in the capital group, covering the whole group and subsidiaries included in the group. Research methodology – the applied research methodology includes a critical analysis of literature in the field of management accounting, methods of deduction and induction, and logical reasoning. Result – the article specifies the main problems of measuring and assessing achievements in capital groups resulting from the complexity of economic groupings. Originality/Value – the arguments presented in the article have a theoretical character; however, the findings can be related to the practical application of the discussed methods in the measurement and assessment of achievements in capital groups.
Author: Edward Nowak
Institution: Wroclaw University of Economics and Business
Language: Polish
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2918842112