ACADEMIC VERSIONS OF RESIDUAL INCOME (Akademickie wersje zysku rezydualnego)

There are two conventions of measuring residual income - accounting-based and economic one. The second approach includes earned economic income (EEI), net economic income (NEI) and residual economic income (REI). Each version is related to economic income concept. In comparison to book-based types of RI, the three versions related to EI can offer greater goal-congruence but at the same time they are less controllable and - on average - less practical.