The Role of Corporate Culture in Performance Measurement and Management Systems

Michaela Kotkova Striteska and David Zapletal
Additional contact information
Michaela Kotkova Striteska: Faculty of Economics and Administration, University of Pardubice, 532 10 Pardubice, Czech Republic
David Zapletal: Faculty of Economics and Administration, University of Pardubice, 532 10 Pardubice, Czech Republic

IJFS, 2020, vol. 8, issue 4, 1-12

Abstract: Recently, there has been increasing pressure to change current performance measurement and management systems from control systems to those that support learning and continuous improvement. This change requires a specific corporate culture that supports the effective operation of performance measurement and management. This paper aims to clarify the relationship between corporate culture and performance measurement and management systems. Questionnaire survey data from Czech medium and large companies were collected and analyzed by Pearson’s chi-squared test to validate the proposed hypothesis. The research findings confirmed that performance measurement and management systems of companies that devoted sufficient energy and attention to performance-driven culture are more effectively developed. Analysis of different performance-driven culture attributes revealed which are the most important ones.

Keywords: performance measurement system; performance management; performance-driven culture (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/2227-7072/8/4/75/pdf (application/pdf)
https://www.mdpi.com/2227-7072/8/4/75/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jijfss:v:8:y:2020:i:4:p:75-:d:452093

Access Statistics for this article

IJFS is currently edited by Ms. Hannah Lu

More articles in IJFS from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().