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Barriers to the Adoption of Performance Measurement System

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  • Hana Gruntová Kolingerová

Abstract

This paper focuses on the issue of adoption of standardized tools for performance monitoring as a complex activity spanning the entire process from the organization’s management making an individual decision to the system fully operational. The focus of the article is the obstacles to the adoption of the instrument, namely a lack of financing and information and the difficulty of implementation. The empirical part provides the findings on the current practices of Czech organizations regarding selected obstacles to adopting a standardized system of performance monitoring, specifically the shortage of finance and information and the difficulty of implementation. The analysis of data obtained from a quantitative survey of 331 organizations conducted by the Institut evaluací a sociálních analýz (INESAN) in 2012 shows that 71% of organizations face some of the selected problems. Most organizations report problems with finance (49%), 30% of organizations declared problems with a lack of information and 29% expressed their concerns regarding implementation.

Suggested Citation

  • Hana Gruntová Kolingerová, 2016. "Barriers to the Adoption of Performance Measurement System," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(4).
    • Handle: RePEc:prg:jnleam:v:2016:y:2016:i:4:id:284
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    References listed on IDEAS

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    1. Mike Bourne, Andy Neely, John Mills, Ken Platts, 2003. "Implementing performance measurement systems: a literature review," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 5(1), pages 1-24.
    2. Paola Cocca & Marco Alberti, 2010. "A framework to assess performance measurement systems in SMEs," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(2), pages 186-200, January.
    3. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Implementation; Implementace; Barriers; Performance measurement system; Quantitative Research; Překážky; Systém hodnocení výkonnosti; Kvantitativní výzkum;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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