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

Adriana Rejc Buhovac and Maja Zaman Groff

Journal of East European Management Studies, 2012, vol. 17, issue 1, 68-103

Abstract: 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.

Keywords: contemporary performance measurement systems; Central and Eastern Europe; empirical research; synthesis of research questions; gaps in research (search for similar items in EconPapers)
JEL-codes: J23 J24 J31 L10 L22 L26 M12 P20 P31 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

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