Rudolf Grünbichler
CAMPUS 02, University of Applied Sciences, Department Financial and Management Accounting, Körblergasse 126, 8010 Graz, Austria
Jozef Klučka
University of Žilina, Faculty of Security Engineering, Univerzitná 8215/1, 010 26 Žilina, Slovakia

DOI: https://doi.org/10.31410/EMAN.S.P.2019.159

3rd International Scientific Conference – EMAN 2019 – Economics and Management: How to Cope With Disrupted Times, Ljubljana – Slovenia, March 28, 2019, SELECTED PAPERS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School – Maribor, Slovenia; Integrated Business Faculty –  Skopje, Macedonia; Faculty of Management – Zajecar, Serbia, ISBN 978-86-80194-19-6, ISSN 2683-4510

Abstract:

Purpose – The purpose of this paper is to propose an integrated model to implement a business performance management system in small and medium sized enterprises (SMEs) in Styria (Austria) and the region of Zilina (Slovakia) taking into account the implementation hurdles encountered in these regions. Design/Methodology/approach – To answer the research question, a multi-stage research design was chosen: After a literature research on implementation hurdles, a qualitative survey among small enterprises in Styria was carried out to get the current status. On the basis of a literature review and the results of the qualitative survey a standardized questionnaire was developed and sent to randomly selected SMEs in Styria (Austria) and Žilina (Slovakia). The results serve to develop an implementation and ongoing improvement model that takes into account the characteristic implementation hurdles. Findings – The empirical results from the qualitative and quantitative surveys show that many hurdles arise in the implementation process of a BPM system in Styria and Zilina. It turns out that especially companies without a BPM-system, which want to introduce one, underestimate certain problem areas. Research limitations – The survey on the collection of implementation hurdles was limited to the regions of Styria in Austria and Zilina in Slovakia. Referring to the sample size required for the descriptive research design, the number of responses could have been higher (probability of error). The implementation model has to be tested in practice. Practical implications – Almost half of the Austrian companies surveyed do not have a PM-system. That means that they will sooner or later have to reckon with the implementation. It turns out that some problem with the implementation is underestimated by these companies. The model takes these problems into account and can sensitize managers for them. A practical problem will be that the implementation requires a lot of knowhow in different management systems and resources.


Keywords

Business Performance Management, Implementation of a Management System in SME, Phase Model, Empirical survey, Austria, Slovakia.


REFERENCES

[1] Ates, A., Garengo, P., Cocca, P., Bititci, U. (2013) The development of SME managerial practice for effective performance management, Journal of Small Business and Enterprise Development 20(1) · DOI: 10.1108/14626001311298402.
[2] Strelcová, S., Janasová D. (2018) Hodnotenie výkonnosti podniku. 23. Scientific conference, FBI, UNIZA Žilina, ISBN 978-80-554-1439-3
[3] European Commission Recommendation concerning the definition of micro, small and medium-sized enterprises, 6 May 2003 (2003/361/EC).
[4] de Waal, A. A., Counet, H. (2008) Lessons learned from performance management systems implementations, International Journal of Productivity and Performance Management, Vol. 58, Issue 4, pp. 367-390.
[5] de Waal, A. A. (2003) Behavioral factors important for the successful implementation and use of performance management systems, Management Decision, Vol. 41, Issue 8, pp. 688-697.
[6] Malé a stredné podnikanie v číslach roku 2017, (2018) Bratislava, Slovak Business Agency available at: www.sbagency.sk
[7] Klučka,J., Kelíšek A.(2018): Performance management – discussion to key performance, In: Production Management and Business Development, Ed.Mihalčová et all., CRC Press, Taylor and Francis Group, London, UK, ISBN 978-1-138-60415-5
[8] Weber J., Bramsemann U., Heineke C., Hirsch B. (2017) Wertorientierte Unternehmenssteuerung: Konzepte – Implementierung – Praxis-Statement, 2nd edition, Springer Gabler, ISBN 978-3-658-15215-4.
[9] Bourne M., Mills J., Wilcox M., Neely A., Platts K. (2000) Designing, implementing and updating performance measurement systems, International Journal of Operations & Production Management, Vol.20, Issue 7, pp.754-771
[10] Cocca, P., Alberti, M. (2009) A framework to asses performance measurement systems in SMEs, International Journal of Productivity and Performance Management, Vol. 59, Issue 2, pp 186-200.
[11] Bititci U./Carrie, A./McDevitt, L. (1997) Integrated performance measurement systems: An audit and development guide, The TQM Magazine, Vol. 9, February 1997, pp 46-53, Research Gate, 10.05.2019.
[12] Bodmer C./Völker R. (2000) Erfolgsfaktoren bei der Implementierung einer Balanced Scorecard, Controlling, Jahrgang 2012, Heft 10, pp 477-484.
[13] Kleindienst B. (2016) Performance Measurement und Management Partizipative Entwicklung eines Systems zur Steuerung, Analyse und Kontrolle von Unternehmen, Dissertation, Lehrstuhl Wirtschafts- und Betriebswissenschaften der Montanuniversität Leoben, Leoben, 2016.
[14] Möller K./Wirnsperger F./Gackstatter T. [2015]: Performance Management – Konzept, Erfahrungen und Ausgestaltung einer neuen Disziplin, Controlling, Jahrgang 2015, Heft 2, pp 74-80.
[15] Kennerley, M., Neely, A. (2002) A framework of the factors affecting the evolution of performance management systems, International Journal of Operations & Production Management, Vol. 22, Issue 11, pp. 1222-1245.


Share this

Association of Economists and Managers of the Balkans – UdEkoM Balkan
179 Ustanicka St, 11000 Belgrade, Serbia

https://www.udekom.org.rs/home

Udekom Balkans is a dynamic non-governmental and non-profit organization, established in 2014 with a mission to foster the growth of scientific knowledge within the Balkan region and beyond. Our primary objectives include advancing the fields of management and economics, as well as providing educational resources to our members and the wider public.

Who We Are: Our members include esteemed university professors from various scientific disciplines, postgraduate students, and experts from ministries, public administrations, private and public enterprises, multinational corporations, associations, and similar organizations.

Building Bridges Together: Over the course of nine years since our establishment, the Association of Economists and Managers of the Balkans has established impactful partnerships with more than 1,000 diverse institutions across the Balkan region and worldwide.

EMAN conference publications are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.