Organizational culture and performance measurement systems pdf
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- The Role of Corporate Culture in Performance Measurement and Management Systems
- Exploring the Impact of National Culture on Performance Measurement
- Dynamics of performance measurement and organisational culture
This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.
The Role of Corporate Culture in Performance Measurement and Management Systems
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. 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. 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. The authors emphasize the importance of adjusting performance measurement systems to the specific cultures in developing countries as well as modifying performance indicators to include the impact of information technology on performance indicators.
Exploring the Impact of National Culture on Performance Measurement
Executives are often confounded by culture, because much of it is anchored in unspoken behaviors, mindsets, and social patterns. Many leaders either let it go unmanaged or relegate it to HR, where it becomes a secondary concern for the business. This is a mistake, because properly managed, culture can help them achieve change and build organizations that will thrive in even the most trying times. The authors have reviewed the literature on culture and distilled eight distinct culture styles: caring, focused on relationships and mutual trust; purpose, exemplified by idealism and altruism; learning, characterized by exploration, expansiveness, and creativity; enjoyment, expressed through fun and excitement; results, characterized by achievement and winning; authority, defined by strength, decisiveness, and boldness; safety, defined by planning, caution, and preparedness; and order, focused on respect, structure, and shared norms. They can be used to diagnose and describe highly complex and diverse behavioral patterns in a culture and to model how likely an individual leader is to align with and shape that culture.
PDF | The aim of this study is to articulate and test the relationships between organizational culture and two attributes of performance.
Dynamics of performance measurement and organisational culture
The aim of this study is to investigate the impact of national and organizational culture on the relationship between accounting and trust in a subsidiary of a Western Multi-National Company MNC in Indonesia. This study use a qualitative field study of one French MNC subsidiary and interview four expatriate directors, nine Indonesian managers and 10 Indonesian employees. Key themes were identified with the assistance of NVivo software. In this study, accounting, through formal performance evaluation, contributes to trust building between supervisors and their subordinates. Formal performance evaluation through transparent and objective evaluation increases trust in the supervisor.
Henri, Jean-Francois, Full references including those not matched with items on IDEAS Most related items These are the items that most often cite the same works as this one and are cited by the same works as this one. Ayham A. Backhouse,