Lack of information and difficulty of implementation as the obstacles to the adoption of performance measurement systems at Czech organisations

Hana Gruntová Kolingerová


The paper focuses on the topical issue of adopting standardised tools for the measurement of performance, with the centre of attention being a lack of information and the difficulty of implementation. The empirical part presents insights into the perception of the above aspects by selected Czech organisations. An analysis of data collected through a quantitative survey among 331 entities, carried out by the Institute for Evaluations and Social Analyses (INESAN) in 2012, indicates that the current practice of performance measurement at organisations influences the perception of selected obstacles. Organisations that measure performance in selected areas and use selected procedures often claim they know which standardised tools are adequate for performance measurement, yet they also often perceive implementation as problematic. Conversely, the incidence of selected performance measurement issues at organisations is positively associated with the perception of both a lack of information and the perception of implementation as problematic.


Performance measurement, PMS, obstacles, lack of information, implementation, quantitative research, Czech organisations

Full Text:


Show references Hide references

Andersen, H., 2003. Balanced Scorecard Implementation in SMEs: Reflection on Literature and Practice [online], 4th SME-SME International Conference, Aalborg University, Denmark, 14–16 May 2001, [cit.26.9.2017]. Conference Paper. Available from:

Basuony, M. A. K., 2014. The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application. Accounting and Finance Research, 3, 2. 14–22. ISSN 1927-5986.

Beaver, G., 2002. Strategy and Management in the Smaller Enterprise [online]. Strategic Change, 11, 4, 175–181 [cit.26.9.2017]. ISSN: 1099-1697. Available from:

Bergin-Seers, S., 2000. Benchmarking Small Business Performance: Barriers and Benefits [online]. Queensland, Brisbane: International Council for Small Business. World Conference: Entrepreneurial SMEs - Engines for Growth in the Millennium, 14 p. [cit.26.9.2017]. Available from:

Bourne, M., Mills, J., Wilcox, M., Nelly, A., Platts, K., 2000. Designing, Implementing and Updating Performance Measurement Systems. International Journal of Operations & Production Management, 20, 7. 754–771. ISSN: 0144-3577.

Bourne, M., Neely, A., Mills, J., Platts, K., 2003. Implementing Performance Measurement Systems: A Literature Review. International Journal of Business Performance Management, 5, 1. 1–24. ISSN: 1368-4892.

Bourne, M., Neely, A., Platts, K., Mills, J., 2002. The Success and Failure of Performance Measurement initiatives. Perceptions of Participating Managers. International Journal of Operations & Production Management, 22, 11. 1288–1310. ISSN: 0144-3577.

Brocke, J. vom, Rosemann, M., 2010. Handbook Business Process Management 2. Strategic Alignment, Governance, People and Culture. Springer. ISBN 978-3-642-01982-1.

Cavalluzzo, K. S., Ittner, Ch. D., 2004. Implementing Performance Measurement Innovations: Evidence from Government. Accounting, Organizations and Society, 29, 3–4. 243–267. ISSN: 0361-3682.

Daňková, J., 2014. Inovační vouchery pomohly ke vzniku nové metody předpovídání výkonnosti malých a středních podniků [on-line]. Press release. Prague: University of Economics in Prague, 14. 7. 2014 [cit.26.9.2017]. Available from:

De Waal, A. A., Counet, H., 2009. Lessons Learned from Performance Management Systems Implementations. International Journal of Productivity and Performance Management, 58, 4. 367–390. ISSN: 1741-0401.

Fernandes, K. J., Raja, V., Whalley, A., 2006. Lessons from Implementing the Balanced Scorecard in a Small and Medium Size Manufacturing Organization. Technovation, 26, 5–6. 623–634. ISSN: 0166-4972.

Garengo, P., Biazzo, S., Bititci, U. S., 2005. Performance Measurement Systems in SMEs: A Review for a Research Agenda. International Journal of Management Reviews, 7, 1. 25–47. ISSN: 1468-2370.

Gruntová Kolingerová, H., 2016. Překážky přijetí systému hodnocení výkonnosti organizace [online]. Ekonomika a management, issue 4 [cit.26.9.2017]. ISSN 1802-8934. Available from: ISSN 1802-8934.

Hvolby, H., Thorstenson, A., 2000. Performance Measurement in Small and Medium-Sized Enterprises. In: Proceedings of the Third International Conference on Stimulating Manufacturing Excellence in Small and Medium Enterprises (SMESME): 17 - 19 April 2000, Coventry, United Kingdom. Engineering Business Support Unit, Coventry University, Coventry. 324–332. ISBN: 0905949862.

IMA, 1998. Tools and Techniques for Implementing Integrated Performance Management Systems. Business Performance Management. Institute of Management Accountants, Montvale, NJ. 35 p. ISBN 0-86641-283-2.

Keathley, H., Van Aken, E., 2013. Systematic Literature Review on the Factors that Affect Performance Measurement System Implementation. Conference paper. In: Krishnamurthy, A. (ed.) 2013. 63rd Annual Conference and Expo of the Institute of Industrial Engineers 2013, Proceedings of a meeting held 18-22 May 2013, San Juan, Puerto Rico. Institute of Industrial Engineers, Annual Conference. 837–846. ISBN: 9781632663085.

McAdam, R., 2000. Quality Models in SME Context. International Journal of Quality and Reliability Management, 17, 3. 305–323. ISSN: 0265-671X.

Medori, D., Steeple, D., 2000. A Framework for Auditing and Enhancing Performance Measurement Systems. International Journal of Operations and Production Management, 20, 5. 520–533. ISSN: 0144-3577.

Monkhouse, E., 1995. The Role of Competitive Benchmarking in Small to Medium-Sized Enterprises. Benchmarking for Quality Management and Technology, 2, 4. 41–50. ISSN: 1351-3036.

Synek, M., 2008. Nová ekonomika, nové ukazatele. Ekonomika a management [online], 2 [cit.26.9.2017]. ISSN 1802-8934. Available from:

Tangen, S., 2004. Evaluation and Revision of Performance Measurement Systems. Doctoral thesis. Department of Production Engineering, Royal Institute of Technology, Stockholm, Sweden. 193 p. ISBN: 9172838604.

Ulf, J., Matti, S., Andreas, B., Roland, A., 2006. Balancing Dilemmas of the Balanced Scorecard. Accounting, Auditing & Accountability Journal, 19, 6. 842–857. ISSN: 0951-3574.

Wouters, M., Sportel, M., 2005. The Role of Existing Measures in Developing and Implementing Performance Measurement Systems. International Journal of Operations & Production Management, 25, 11. 1062–1082. ISSN: 0144-3577.

Copyright (c) 2018 Hana Gruntová Kolingerová

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.