Influence of Organization Management on Systems of Performance Measurement and Management Control
Influence of Organization Management on Systems of Performance Measurement and Management Control
Author(s): Zora ŘíhováSubject(s): Business Economy / Management, ICT Information and Communications Technologies
Published by: Vysoká škola ekonomická v Praze
Keywords: Organizational structure; System aspects of organizational structure; Matrix structure; Performance measurement systems; Management control systems
Summary/Abstract: This article is focused on investigating the influence of organization management on Performance Measurement Systems (PMS) and Management Control Systems (MCS). The goal of the paper is to draw attention to the fact that designing PMS the validity of which could not be disputed, needs to correctly determine the organization structure and the role competences. In the example of matrix structures are shown some of the difficulties that may distort the results obtained from these systems. PMS + MCS is to be created after a thorough critical analysis of the organizational structure and set competences.
Journal: Acta Informatica Pragensia
- Issue Year: 4/2015
- Issue No: 1
- Page Range: 80-89
- Page Count: 10
- Language: English