| Revista: | Journal of technology management & innovation |
| Base de datos: | CLASE |
| Número de sistema: | 000534193 |
| ISSN: | 0718-2724 |
| Autores: | Zizlavsky, Ondrej1 |
| Instituciones: | 1Brno University of Technology, Faculty of Business and Management, Brno, Jihomoravsky. República Checa |
| Año: | 2014 |
| Volumen: | 9 |
| Número: | 3 |
| Paginación: | 210-222 |
| País: | Chile |
| Idioma: | Inglés |
| Tipo de documento: | Artículo |
| Enfoque: | Analítico, descriptivo |
| Resumen en inglés | The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of performance measurement, such as Balanced Scorecard. Numerous publications discuss its potential advantages and recommend its implementation. On the other hand, there exist huge limitations for small and medium-sized enterprises, such as time, organization and money. Benefits resulting from successful Balanced Scorecard implementation must overweigh the costs of designing, implementing, and using it. Therefore, the paper is supposed to motivate researchers to conduct more large scale studies in the area of innovative performance measurement systems implementation in different business sector and areas |
| Disciplinas: | Administración y contaduría |
| Palabras clave: | Administración de instituciones, Cuadro de mando integral, Medición del rendimiento, Control de gestión, Innovación, Potencial innovador, Pequeña y mediana empresa (PYME), Investigación y desarrollo, República Checa |
| Keyword: | Management of institutions, Balanced scorecard, Performance measurement, Management control, Innovation, Innovative potential, Research and development, Small and medium-sized enterprises, Czech republic |
| Texto completo: | Texto completo (Ver HTML) Texto completo (Ver PDF) |
