Performance measurement ethics based on utilitarian theories – concept outline
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82
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.
Authors and Affiliations
Marta Nowak
Keywords
Related Articles
- EP ID EP69265
- DOI 10.5604/16414381.1155818
- Views 143
- Downloads 0
The usefulness of the statement of changes in equity
The scope of information presented in the financial statement about the value and title of changes for each component of equity depends on the subjective accounting policy of an entity. The expansion of information prese...
Praktyki rachunkowości zarządczej w krajach rozwijających się od lat 90. XX wieku na przykładzie Polski
Celem artykułu jest identyfikacja rodzaju praktyk rachunkowości zarządczej stosowanych w badanych podmiotach gospodarczych w Polsce oraz rozpoznanie kierunku i czynników zmian metod i zadań rachunkowości zarządczej w cią...
Controlling tools used in public cultural institutions in Poland
The purpose of this article is to verify the hypothesis presented in the government’s documents and ministerial reports, according to which subsidized cultural institutions operating in Poland do not apply any instrumen...
Accounting in selected scientific and educational publications from the period of the Partitions
The aim of the article is to present scientific and didactic achievements of Polish accounting at the turn of the 19th century. The first part of the study addresses key issues in the development of accounting science an...
Wykorzystanie teorii instytucjonalnej w badaniach z zakresu rachunkowości zarządczej
Opracowana ponad 100 lat temu teoria instytucjonalizmu przeżywa obecnie swój renesans, znajdując zastosowanie w wielu dziedzinach nauki. Koncepcja ta znalazła również szerokie zastosowanie w badaniach z zakresu rachunkow...