engleski

Implementing A Performance Measurement System In Croatia

The authors describe the problems encountered when a performance management system such as the Balanced ScoreCard (BSC) is implemented in the culture of a developing country. The research questions addressed in this paper are: 1. How to appropriately design the performance management system in order to include all relevant aspects that influence individual and organizational behaviour in the less developed country? 2. Whether and how culture can influence the degree of difficulty of implementing performance measurement systems such as the Balanced Scorecard in the less developed country? 3. How to include and measure the impact of information technology (IT) deployment in performance management system? 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. National and organizational cultures influence the degree of difficulty of implementing performance measurement systems such as the Balanced Scorecard. Exactly which cultural aspects and the degree that they create difficulty have only recently been studied in academic literature. The authors identified several factors in common with previous studies, but also found that some factors identified in other studies did not play a significant role in Croatia. The authors emphasized the importance of performance measurement systems adjustment to the specific cultures in developing countries as well as they reinforce the need for modification of performance indicators to include the impact of information technology on performance indicators.

performance measurement systems; public utility; information technology

Special issue: Knowledge-based foundations of the ervice society ; Antti Lonnqvist (gost ur.).