engleski

Closing the Circle from IT to the BSC to IT: A Case of Implementing a Performance Measurement System in Croatia

The research questions addressed in this paper are: 1. How to identify problems that occur when a performance management system designed under one set of assumptions is imposed in a 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. 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. Originality/value - 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, 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.

performance measurement systems ; public utility ; information technology

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