Year: 2012
Type: article
Abstract: 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.
Authors: Marjan Odar, Slavka Kavčič, Mateja Jerman
Institutions: University of Ljubljana, University of Primorska
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $944
OpenAlex ID: W1508725385