There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...

With changing expectations of citizens and an increasing demand for accountability for results, performance measurement has been recognised as one of the key items of the public sector reform agenda. This subject has attracted a huge interest in the past 10–15 years. This study reviews...

The role of performance management (PM) systems has become crucial for steering small-medium enterprises (SMEs) to successfully compete during the ongoing critical economic transition. To improve decision-maker strategic learning processes, traditional PM frameworks need to be combined with...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Jaroslav Wagner “Performance Measurement” The paper concludes the most important benefits of the book are its system-oriented, interdisciplinary view at investigated reality, user orientation and appropriate...

The book review is devoted to the principle intellectual contribution of new book Financial Instruments of Management and Performance Measurement of the authors J. Fibírová and L. Šoljaková. It especially appreciates the authors´ effort to define strengths and weaknesses of financial...

The purpose of this paper is to assess the performance of the main Iberian container terminals in terms of efficiency. In this research are used multiple case studies to investigate the performance of ten Iberian terminals of different sizes and with different characteristics to rank them in...

The main purpose of the study is to analyse the role of performance measurement information in management, and what performance measurement information top managers use in their decision making. The study is a single case study of a company that manufactures kitchen fitments and operates in a...

There is increasing recognition that performance evaluation of national as well as foreign public economic development programs should emphasize on their implementation rather than focus solely on their outcomes. This paper presents a framework for comparing the delivery or administrative...

Purpose this study focuses on the policy of Corporate Social Responsibility (CSR) launched in the chemical industry in the 1980s and known as “Responsible Care”. The debate surrounding this issue prompts us to question the ever-changing nature of this policy and the way to measure the...

The purpose of this study is to explore what is propagated as performance measurement and management (PMM) by industry analysts. The rationale for targeting industry analysts is that this group constitutes a previously largely overlooked actor within the supply of management ideas. The study...