Performance management systems in Czech companies: findings from a questionnaire survey

DSpace Repository

Show simple item record Stříteská, Michaela Zapletal, David Jelínková, Lucie
dc.contributor.other Ekonomická fakulta cs 2016-12-05 2016-12-05 2016-12-05
dc.identifier.issn 1212-3609
dc.description.abstract Measuring and managing performance is an integral part of contemporary management systems, which are focused on achieving outstanding business results. This is based on a systematic, comprehensive review of a company's activities and results with the goal of identifying weaknesses and opportunities for improvement. Therefore, it is put more emphasis on the development of an effective performance measurement and management system as a tool for enhancing business competitiveness. Given the importance and urgency of this issue the revolutionary developments in this area can be observed over the last 20 years. Researchers and managers are constantly trying to understand all the variables affecting the performance of the company. They are looking for an answer to the question of how best to use the lessons learned from performance measurement to its management. They design and develop various concepts, frameworks and methods for measuring and managing performance in the current business practice. They are constantly trying to eliminate the drawbacks of contemporary systems in order to increase their effectiveness. Cognition of these systems, their characteristics and identification of weaknesses can be seen as challenges for performance measurement and management in the future, for which solutions must be found. Therefore, the primary goal of this paper is to investigate the level of development of current performance management systems in Czech companies. The level of development is determined by fulfilment of the characteristics of an effective performance management system based on literature review. Attention is also paid to determination whether the level of a performance management system's development is dependent on company size. The method of an electronic questionnaire was selected for acquiring data. en
dc.format.extent 44-55 s. cs
dc.language.iso en
dc.publisher Technická Univerzita v Liberci cs
dc.publisher Technical university of Liberec, Czech Republic en
dc.relation.ispartof Ekonomie a Management cs
dc.relation.ispartof Economics and Management en
dc.relation.isbasedon Atkinson, M. (2012). Developing and Using a Performance Management Framework: A Case Study. Measuring business excellence, 16(3), 47-56. doi:10.1108/13683041211257402.
dc.relation.isbasedon Barnabe, F. (2011). A System Dynamics-Based Balanced Scorecard to Support Strategic Decision Making, International Journal of Productivity and Performance Management, 60(5), 446-473. doi:10.1108/17410401111140383.
dc.relation.isbasedon Bititci, U. S., Carrie, A. S., & McDevitt, L. (1997). Integrated Performance Measurement Systems: a Development Guide. International Journal of Operations & Production Management, 17(5/6), 522-534. doi:10.1108/01443579710167230.
dc.relation.isbasedon Bititci, U. S., Carrie, A., & Turner, T. (2002). Integrated Performance Measurement Systems: Structure and Dynamics. In A. Neely (Ed.), Business Performance Measurement: Theory and Practice (pp. 174-197). Cambridge: Cambridge University Press. doi:10.1017/CBO9780511753695.012.
dc.relation.isbasedon Bititci, U., Carrie, A., & Turner, T. (2006). Integrated Performance Measurement Systems: Structure and Dynamics. Business Performance Measurement. Theory and Practice. Cambridge, Cambridge University Press.
dc.relation.isbasedon CZECHTOP100. (2014). RESULTS of 100 Most Significant Companies in the Czech Republic. Retrieved November 11, 2014, from
dc.relation.isbasedon Čermák, V. (1980). Výběrové statistické zjišťování. Praha: SNTL/Bratislava: Alfa.
dc.relation.isbasedon Fiol, C. M., & Huff, A. S. (1992). Maps for Managers: Where are we? Where do we go from here? Journal of Management Studies. 29(3), 267-285. doi:10.1111/j.1467-6486.1992.tb00665.x.
dc.relation.isbasedon Forza, C., & Salvador, F. (2000). Assessing some Distinctive Dimensions of Performance Feedback Information in High Performing Plants. International Journal of Operations & Production Management, 20(3), 359-385. doi:10.1108/01443570010308112.
dc.relation.isbasedon Ghalayini, A. M., & Noble, J. S. (1996). The Changing Basis of Performance Measurement. International Journal of Operations & Production Management, 16(8), 63-80. doi:10.1108/01443579610125787.
dc.relation.isbasedon Gomes, C. F., Yasin, M. M., & Lisboa, J. V. (2011) Performance Measurement Practices in Manufacturing Firms Revisited. International Journal of Operations and Production Management, 31(1), 5-30. doi:10.1108/01443571111098726.
dc.relation.isbasedon Ittner, C., Larcker, D., & Randall, T. (2003) Performance Implications of Strategic Performance Measurement in Financial Service Firms. Accounting, Organizations and Society, 28(7/8), 715-741. doi:10.1016/S0361-3682(03)00033-3.
dc.relation.isbasedon Kennerley, M., & Neely, A. (2002) A Framework of the Factors Affecting the Evolution of Performance Measurement System. International Journal of Operations and Production Management, 22(11), 1222-1245. doi:10.1108/01443570210450293.
dc.relation.isbasedon Kennerley, M., & Neely, A. (2003). Measuring Performance in a Changing Business Environment. International Journal of Operations and Production Management. 23(2), 213-229. doi:10.1108/0144370310458465.
dc.relation.isbasedon Knápková, A., Homolka, L., & Gavurová, B. (2014). Využití Balanced Scorecard a vliv jeho využívání na finační výkonnost podniků v ČR. E&M Ekonomie a Management, 17(2), 146-160. doi:10.15240/tul/001/2014-2-011.
dc.relation.isbasedon Knápková A., Pavelková, D., & Chodur, M. (2011) Měření a řízení výkonnosti podniku. Praha: Linde.
dc.relation.isbasedon Lebas, M. J. (1995). Performance Measurement and Performance Management. International Journal of Production Economics, 41(1/3), 23-35. doi:10.1016/0925-5273(95)00081-X.
dc.relation.isbasedon Maskel, B. H. (1991). Performance Measurement for World Class Manufacturing: A Model for American Companies. New York: Productivity Press.
dc.relation.isbasedon Melnyk, A., Bititci, U., Platts, K., Tobias J., & Andersen, B. (2014). Is Performance Measurement and Management Fit for the Future? Management Accounting Research, 25(2), 173-186. doi:10.1016/j.mar.2013.07.007.
dc.relation.isbasedon Myšková, R. (2011). Economic Information Systems for Small and Medium Businesses and Evaluation of Return. Wseas Transaction on Information Science and Applications. 8(3), 119-128.
dc.relation.isbasedon Neely, A. (2005). The Evolution of Performance Measurement Research: Development in the Last Decade and a Research Agenda for the Next. International Journal of Operation & Production Management, 17(11), 1131-1152. doi:10.1108/01443570510633648.
dc.relation.isbasedon Nita, B. (2008). Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria. European Financial and Accounting Journal, 3(3), 6-22.
dc.relation.isbasedon Otley, D. T. (1999). Performance Management: A Framework for Management Control Systems Research. Management Accounting Research, 10(4), 363-382. doi:10.1006/mare.1999.0115.
dc.relation.isbasedon Pacáková, V. et al. (2009). Štatistické metódy pre ekonómov. Bratislava: Iura Edition.
dc.relation.isbasedon Punch, K. F. (2008). Základy kvantitativního šetření. Praha: Portál.
dc.relation.isbasedon Robinson, H. S., Carrillo, P. M., Anumba, C. J., & Al-Ghassani, A. M. (2005). Review and Implementation of Performance Management Models in Construction Engineering Organizations. Construction Innovation, 5(4), 203-217. doi:10.1108/14714170510815258.
dc.relation.isbasedon Stivers, B. P., Covin, T. J., Hall, N. G., & Smalt, S. W. (1998) How Nonfinancial Performance Measures Are Used. Management Accounting, 44(February), 46-49.
dc.relation.isbasedon Stříteská, M., & Jelínková, L. (2015). Trends in Performance Management: Comparison and Summary of Surveys. In Finance and Performance of firms in Science, Education and Practice. April 23 – 24, 2015. (pp. 1443-1479).
dc.relation.isbasedon Stříteská, M., & Jelínková, L. (2015). The Characteristics of Effective Performance Measurement System: Case Study Analysis. In Proceedings of Energy, Environment, Development and Economics. Conferences of, Zakynthos, Greece, July 16-20, 2015 (7 p.).
dc.relation.isbasedon Stříteská, M., & Sadská, V. (2015). A case Study of Performance Management System Implementation. Innovation Management and Sustainable Economic Competitive Advantage: From Regional Development to Global Growth. In Proceedings of 26th International Business Information Management Association Conference. November 11-12, 2015, Madrid, Spain (pp. 1561-1568).
dc.relation.isbasedon Yadav, N., Sushil, & Sagar, M. (2012). Dynamics of Strategic Initiatives and Expected Performance: An Application of Flexible Strategy Game-card. In Proceedings of 30th International conference of System Dynamics Society, University of St. Gallen, March 16, 2012.
dc.relation.isbasedon Yadav, N., Sushil, & Sagar, M. (2013). Performance Measurement and Management Frameworks: Research Trends of the Last Two Decades. Business Process Management Journal, 19(6), 947-970. doi:10.1108/BPMJ-01-2013-0003.
dc.relation.isbasedon Vera-Muňoz, S. C., Shackell, M., & Buehmer, M. (2007). Accountants’ Usage of Causal Business Models in the Presence of Benchmark Data: A Note. Contemporary Accounting Research, 24(3), 1015-1038. doi:10.1506/car.24.3.12.
dc.rights CC BY-NC
dc.subject performance en
dc.subject measurement en
dc.subject management en
dc.subject system en
dc.subject.classification M14
dc.subject.classification M21
dc.subject.classification M29
dc.title Performance management systems in Czech companies: findings from a questionnaire survey en
dc.type Article en
dc.publisher.abbreviation TUL
dc.relation.isrefereed true
dc.identifier.doi 10.15240/tul/001/2016-4-004
dc.identifier.eissn 2336-5604
local.relation.volume 19
local.relation.issue 4
local.relation.abbreviation E&M en
local.relation.abbreviation E+M cs
local.faculty Faculty of Economics
local.citation.spage 44
local.citation.epage 55
local.access open
local.fulltext yes

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace

Advanced Search


My Account