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Identification of managers' attitudes towards performance measurement
Date Issued |
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2007 |
In the last two decades the issues of performance measurement have been widely analyzed in scientific literature. According to M. Bromwich, A. Bhimani (1994), interest in performance measurement has increased very considerably since 1980. Dynamic environment, increasing competition, fast development of technologies encourage to analyze the peculiarities of performance measurement. The importance of a performance measurement system, its influence on organization’s development and survival are analyzed by Brimson (1991); Euske et al. (1993), Johnson and Kaplan (1987) (Mattila, Ahlqvist, 2001). Performance measurement issues are relevant at both theoretical and practical levels. It becomes essential to understand what performance measurement is, to know the main peculiarities of performance measurement that are important in nowadays market, to analyze performance measurement methodology selection aspects. Referring to literature analysis conclusions can be made that performance measurement systems are often used in foreign enterprises. Balanced Scorecard is one of the most popular and often used performance measurement systems. No researches whether performance measurement systems are used in Lithuanian organizations are done, so it is important to find out what performance measurement systems are used, to define how Lithuanian managers understand performance measurement.[...]