Implementing a performance measurement system in Croatia

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.

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