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The Role of Corporate Culture in Performance Measurement and Management Systems

Author

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  • 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)

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.

Suggested Citation

  • Michaela Kotkova Striteska & David Zapletal, 2020. "The Role of Corporate Culture in Performance Measurement and Management Systems," IJFS, MDPI, vol. 8(4), pages 1-12, November.
    • Handle: RePEc:gam:jijfss:v:8:y:2020:i:4:p:75-:d:452093
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    References listed on IDEAS

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    4. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    5. André A. de Waal & Harold Counet, 2009. "Lessons learned from performance management systems implementations," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 58(4), pages 367-390, April.
    6. Martina Halaskova & Renata Halaskova & Viktor Prokop, 2018. "Evaluation of Efficiency in Selected Areas of Public Services in European Union Countries," Sustainability, MDPI, vol. 10(12), pages 1-17, December.
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    Cited by:

    1. Thu Doan Ngoc Vuong & Loi Tan Nguyen, 2022. "The Key Strategies for Measuring Employee Performance in Companies: A Systematic Review," Sustainability, MDPI, vol. 14(21), pages 1-21, October.

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