Prethodno priopćenje

PERFORMANCE MEASUREMENT SYSTEMS: EMPIRICAL EVIDENCE FROM SLOVENIA

MARJAN ODAR
SLAVKA KAVČIČ
MATEJA JERMAN

Sažetak

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.

Ključne riječi

performance measurement system; management accounting system; transition economy

Hrčak ID:

86646

URI

https://hrcak.srce.hr/86646

Datum izdavanja:

15.6.2012.

Podaci na drugim jezicima: hrvatski

Posjeta: 3.001 *