Contemporary performance measurement systems in central and eastern Europe: a synthesis of the empirical literature
AbstractThe 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.
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Bibliographic InfoArticle provided by Rainer Hampp Verlag in its journal Journal for East European Management Studies.
Volume (Year): 17 (2012)
Issue (Month): 1 ()
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