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Performance Measurement Systems: Empirical Evidence from Slovenia

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  • Marjan Odar
  • Slavka Kavčič
  • Mateja Jerman

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.

Suggested Citation

  • Marjan Odar & Slavka Kavčič & Mateja Jerman, 2012. "Performance Measurement Systems: Empirical Evidence from Slovenia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 25(2), pages 445-464, January.
    • Handle: RePEc:taf:reroxx:v:25:y:2012:i:2:p:445-464
    DOI: 10.1080/1331677X.2012.11517517
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    Cited by:

    1. Jugović Tijana & Maričić Milica, 2024. "How did Hotels Measure Performance during Covid-19? Insights from Central and Eastern Europe," Business Systems Research, Sciendo, vol. 15(1), pages 201-225.

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