PERFORMANCE MEASUREMENT SYSTEMS: EMPIRICAL EVIDENCE FROM SLOVENIAReportar como inadecuado




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Economic research - Ekonomska istraživanja, Vol.25 No.2 June 2012. -

The present study aims to analyze the use of

performance measurement systems within

Slovene large, medium-sized, and small

companies. The study was performed on the

basis of a questionnaire which was distributed to the

management of Slovene firms in 2007, analyzing the

use of performance measurement techniques in the

post-transition period. Slovene companies mainly use

traditional performance measurement techniques.

Contemporary performance measurement systems

were used only occasionally. Moreover, the study

demonstrates that performance measurement

techniques differ between companies of different size.

Small companies have less developed performance

measurement systems that are based almost solely

on traditional measurement techniques, while

large companies have more developed performance

measurement systems and also use some more

contemporary techniques. Future research should

analyze the design of management accounting systems

in economies that have completed the transition

period to provide evidence about the changes that

occur afterwards.

performance measurement system; management accounting system; transition economy



Autor: MARJAN ODAR - SLAVKA KAVČIČ - MATEJA JERMAN -

Fuente: http://hrcak.srce.hr/



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