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Contemporary performance measurement systems in central and eastern Europe: a synthesis of the empirical literature

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  • Buhovac, Adriana Rejc
  • Groff, Maja Zaman

Abstract

The paper presents a synthesis of contemporary performance measurement systems (PMS) research in Central and Eastern Europe (CEE). The literature review is organized around four determinants of contemporary PMS: multidimensionality, strategic focus, cascading, and alignment between PMS and compensation. Discussion of findings and future research directions are suggested along these four determinants while taking into account different institutional, legislative, and cultural contexts of the CEE countries. The paper delivers tentative implications for management researchers and management accounting researchers to guide future thinking and research on PMS in CEE countries. Finally, relevance of research findings for managers is discussed.

Suggested Citation

  • Buhovac, Adriana Rejc & Groff, Maja Zaman, 2012. "Contemporary performance measurement systems in central and eastern Europe: a synthesis of the empirical literature," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 17(1), pages 68-103.
    • Handle: RePEc:nms:joeems:doi_10.1688/1862-0019_jeems_2012_01_buhovac
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    References listed on IDEAS

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    Cited by:

    1. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    2. Larimo, Jorma & Le Nguyen, Huu & Ali, Tahir, 2016. "Performance measurement choices in international joint ventures: What factors drive them?," Journal of Business Research, Elsevier, vol. 69(2), pages 877-887.
    3. Dominique Barbelivien & François Meyssonnier, 2016. "Évaluation des salariés et système de pilotage de la performance : le cas de cinq entreprises multinationales," Post-Print hal-01902576, HAL.
    4. Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.

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    More about this item

    Keywords

    contemporary performance measurement systems; Central and Eastern Europe; empirical research; synthesis of research questions; gaps in research;
    All these keywords.

    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • P20 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - General
    • P31 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions

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