Contemporary performance measurement systems in central and eastern Europe: A synthesis of the empirical literature

Artikel

The 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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Journal for East European Management Studies ; ISSN: 0949-6181 ; Volume: 17 ; Year: 2012 ; Issue: 1 ; Pages: 68-103 ; Mering: Rainer Hampp Verlag

Classification and Topics

• Classification: Management
• Subject: contemporary performance measurement systems ; Central and Eastern Europe ; empirical research ; synthesis of research questions ; gaps in research

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Rejc Buhovac, Adriana ; Zaman Groff, Maja
• Event: Veröffentlichung
• (who): Rainer Hampp Verlag
• (where): Mering
• (when): 2012

Further information

• Handle: http://hdl.handle.net/10419/84139
• Last update: 10.03.2025, 11:41 AM CET