English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Zendy Pro

Presents the zaia usage as premium feature

ZAIA

Presents AI Discovery search usage as a premium feature

AI Discovery

Presents AI Discovery explain and summary usage as a premium feature

Content Analysis

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Presents the pdf analysis as premium feature

PDF Analysis

1500 Top-up

3000 Top-up

Zendy Basic

2500 Top-up

Zendy Unlimited

Presents the access of premium content as premium feature

Premium Content

Performance measurement ethics based on utilitarian theories – concept outline 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.

Etyka controllingowego pomiaru dokonań w świetle filozofii utylitarystycznej – zarys koncepcji