Implementing a performance measurement system in Croatia

Purpose – The paper's aim is to describe the problems encountered when a performance management system such as the balanced scorecard (BSC) is implemented in the culture of a developing country.Design/methodology/approach – The article is based on a case study of a government agency in Croatia that initially wanted to purchase information technology software but discovered that it did not have a performance measurement system on which to base the software.Findings – National and organizational cultures influence the degree of difficulty of implementing performance measurement systems such as the BSC. Exactly which cultural aspects and the degree that they create difficulty have only recently been studied in academic literature. The paper identifies several factors in common with previous studies, but also finds that some factors identified in other studies did not play a significant role in Croatia, while problems occurred in Croatia that have not been mentioned in previous research.Practical implications...

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