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Papers by Biljana Pesalj
This paper aims to study the practices of performance measurement systems of Serbian companies an... more This paper aims to study the practices of performance measurement systems of Serbian companies and the extend of the adoption of systems for measuring performance in Serbia, we conducted a survey, among Serbian companies. We studied the relationship between performance indicators and rewards practices and evaluation.
Studies in Managerial and Financial Accounting, 2014
Abstract Purpose The current study aims to advance the understanding of the role of performance m... more Abstract Purpose The current study aims to advance the understanding of the role of performance measurement systems (PMS) in the improvement of companies’ performance, as well to contribute to the limited knowledge of this issue in transition economies. In order to do so, performance effects of PMS are examined, testing both dominant approaches: the performance measurement diversity view and performance measurement alignment view. Methodology A survey using questionnaire was conducted on a sample of large- and medium-sized manufacturing companies in Serbia. Findings The results of the research support the performance measurement diversity view, as we found evidence that a broader scope PMS is positively associated with performance. However, we also found partial support for the influence of the strategy–PMS alignment on performance. Originality/value of chapter This study investigates the complex mechanism of PMS effect on performance in a particular context – the transition economy. Moreover, this study represents a pioneering attempt to evaluate the state of performance measurement practice in Serbia and is one of the rare studies of this type on transition economies.
Medjunarodni problemi, 2011
According to knowledge and network-based theories of multinational companies (MNCs), the main sou... more According to knowledge and network-based theories of multinational companies (MNCs), the main source of MNC competitive advantage is the creation and transfer of knowledge within the MNC system. The processes of knowledge creation and knowledge transfer are extensively investigated in the present literature. However, there are issues that are still underdeveloped, such as control and organizational mechanisms as a micro foundation of modern MNC theories. This paper is aimed at presenting an overview of the modern theoretical approaches of MNC competitive advantages from the managerial point of view. The applicability of these concepts is further considered in the case of MNC affiliates doing their business in transition economies in order to provide guidelines for future empirical research.
Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des ... more Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des entreprises serbes et mesurer le taux d'adoption des systèmes de mesure de la performance en Serbie, nous avons mené une enquête par questionnaire, auprès de différentes entreprises serbes. Grâce aux données recueillies, nous avons pu étudier la relation existant entre les indicateurs de performance (qu'elle soit ou non financière) et les pratiques de récompenses et d'évaluation.
International Journal of Operations & Production Management
Purpose The purpose of this paper is to respond to recent calls for understanding how multiple ma... more Purpose The purpose of this paper is to respond to recent calls for understanding how multiple management control (MC) and performance measurement (PM) systems are used simultaneously for managing performance, particularly in the context of small- and medium-sized enterprises (SMEs). Design/methodology/approach Data are collected during an in-depth case study of MC and PM and management practices in a Dutch SME using multiple data sources and elicitation methods, including interviews and participant observations. Findings This study identifies managerial practices that enable the interplay of the four control systems – beliefs, boundaries, diagnostic and interactive – helping the organization manage organizational tensions in relation to short- and long-term focus, predictable goal achievement and search for new opportunities, internal and external focus, and control and creativity. Research limitations/implications This paper advances the research on integrating multiple aspects of...
This paper aims to study the practices of performance measurement systems of Serbian companies an... more This paper aims to study the practices of performance measurement systems of Serbian companies and the extend of the adoption of systems for measuring performance in Serbia, we conducted a survey, among Serbian companies. We studied the relationship between performance indicators and rewards practices and evaluation.
Studies in Managerial and Financial Accounting, 2014
Abstract Purpose The current study aims to advance the understanding of the role of performance m... more Abstract Purpose The current study aims to advance the understanding of the role of performance measurement systems (PMS) in the improvement of companies’ performance, as well to contribute to the limited knowledge of this issue in transition economies. In order to do so, performance effects of PMS are examined, testing both dominant approaches: the performance measurement diversity view and performance measurement alignment view. Methodology A survey using questionnaire was conducted on a sample of large- and medium-sized manufacturing companies in Serbia. Findings The results of the research support the performance measurement diversity view, as we found evidence that a broader scope PMS is positively associated with performance. However, we also found partial support for the influence of the strategy–PMS alignment on performance. Originality/value of chapter This study investigates the complex mechanism of PMS effect on performance in a particular context – the transition economy. Moreover, this study represents a pioneering attempt to evaluate the state of performance measurement practice in Serbia and is one of the rare studies of this type on transition economies.
Medjunarodni problemi, 2011
According to knowledge and network-based theories of multinational companies (MNCs), the main sou... more According to knowledge and network-based theories of multinational companies (MNCs), the main source of MNC competitive advantage is the creation and transfer of knowledge within the MNC system. The processes of knowledge creation and knowledge transfer are extensively investigated in the present literature. However, there are issues that are still underdeveloped, such as control and organizational mechanisms as a micro foundation of modern MNC theories. This paper is aimed at presenting an overview of the modern theoretical approaches of MNC competitive advantages from the managerial point of view. The applicability of these concepts is further considered in the case of MNC affiliates doing their business in transition economies in order to provide guidelines for future empirical research.
Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des ... more Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des entreprises serbes et mesurer le taux d'adoption des systèmes de mesure de la performance en Serbie, nous avons mené une enquête par questionnaire, auprès de différentes entreprises serbes. Grâce aux données recueillies, nous avons pu étudier la relation existant entre les indicateurs de performance (qu'elle soit ou non financière) et les pratiques de récompenses et d'évaluation.
International Journal of Operations & Production Management
Purpose The purpose of this paper is to respond to recent calls for understanding how multiple ma... more Purpose The purpose of this paper is to respond to recent calls for understanding how multiple management control (MC) and performance measurement (PM) systems are used simultaneously for managing performance, particularly in the context of small- and medium-sized enterprises (SMEs). Design/methodology/approach Data are collected during an in-depth case study of MC and PM and management practices in a Dutch SME using multiple data sources and elicitation methods, including interviews and participant observations. Findings This study identifies managerial practices that enable the interplay of the four control systems – beliefs, boundaries, diagnostic and interactive – helping the organization manage organizational tensions in relation to short- and long-term focus, predictable goal achievement and search for new opportunities, internal and external focus, and control and creativity. Research limitations/implications This paper advances the research on integrating multiple aspects of...