Advances in Performance Measurement: Evidence from Slovenian Companies

D. Peljhan, M. Tekavcic, U. Kosi, Accounting and Finance in Transition (2006) 139–162.

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Journal Article | Published | English
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Abstract
Performance measurement systems are the focus of considerable attention in academic and practitioner communities as they contribute to the management of organisational performance. The literature suggests that companies have to put much more emphasis on non-financial measures than they did in the past and that they should implement some kind of integrated performance measurement system. The purpose of our exploratory study was to find out characteristics of performance measurement and management in Slovenian companies. We conducted a survey ‘Performance management in Slovenian companies’ in the spring of 2003. Our sample consists of 108 Slovenian companies. The research results show that Slovenian companies still perceive financial performance measures as more important than non-financial, although they measure both perspectives of their business. Also, we found out that companies measure their performance unsystematically as only 54 per cent of companies that have not changed their performance measurement methods in the last five years use balanced scorecard or some other form of integrated performance measurement system.
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Journal Title
Accounting and Finance in Transition
Page
139-162
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Peljhan D, Tekavcic M, Kosi U. Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition. 2006:139-162.
Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition, 139–162.
@article{Peljhan_Tekavcic_Kosi_2006, title={Advances in Performance Measurement: Evidence from Slovenian Companies}, journal={Accounting and Finance in Transition}, author={Peljhan, Darja and Tekavcic, Metka and Kosi, Urska}, year={2006}, pages={139–162} }
Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” Accounting and Finance in Transition, 2006, 139–62.
D. Peljhan, M. Tekavcic, and U. Kosi, “Advances in Performance Measurement: Evidence from Slovenian Companies,” Accounting and Finance in Transition, pp. 139–162, 2006.
Peljhan, Darja, et al. “Advances in Performance Measurement: Evidence from Slovenian Companies.” Accounting and Finance in Transition, 2006, pp. 139–62.

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