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Implementing a performance measurement system in Croatia

Vanja Bevanda (Associate Professor in the Department of Economics and Tourism at University of Pula, Pula, Croatia)
Giorgio Sinković (Associate Professor in the Department of Economics and Tourism at University of Pula, Pula, Croatia)
David M. Currie (Professor of Finance and Economics at the Crummer Graduate School of Business, Rollins College, Winter Park, Florida, USA)

Measuring Business Excellence

ISSN: 1368-3047

Article publication date: 15 November 2011

Abstract

Purpose

The paper's aim is to describe the problems encountered when a performance management system such as the balanced scorecard (BSC) is implemented in the culture of a developing country.

Design/methodology/approach

The article is based on a case study of a government agency in Croatia that initially wanted to purchase information technology software but discovered that it did not have a performance measurement system on which to base the software.

Findings

National and organizational cultures influence the degree of difficulty of implementing performance measurement systems such as the BSC. Exactly which cultural aspects and the degree that they create difficulty have only recently been studied in academic literature. The paper identifies several factors in common with previous studies, but also finds that some factors identified in other studies did not play a significant role in Croatia, while problems occurred in Croatia that have not been mentioned in previous research.

Practical implications

The authors emphasize the importance of adjusting performance measurement systems to the specific cultures in developing countries as well as modifying performance indicators to include the impact of information technology on performance indicators.

Originality/value

The paper emphasizes the importance of adjusting performance measurement systems to the specific cultures in developing countries as well as modifying performance indicators to include the impact of information technology.

Keywords

Citation

Bevanda, V., Sinković, G. and Currie, D.M. (2011), "Implementing a performance measurement system in Croatia", Measuring Business Excellence, Vol. 15 No. 4, pp. 50-61. https://doi.org/10.1108/13683041111184107

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited