Strategic Performance Measurement Systems Implemented in the Biggest Czech Companies with Focus on Balanced Scorecard - An Empirical Study

Abstract

The goal of this paper is to publish the final results of our original empirical research into performance management topics among the biggest Czech companies from the viewpoint of a number of their employees. Specifically, we pay attention to the part of the research that was ded-icated to the analysis of balanced scorecard and similar systems. The paper includes both a brief overview of relevant literature and discussion of the results of our empirical research. Firstly, we present various properties of performance measurement and management systems separately for BSC adopters and BSC non-adopters and compare these two groups of companies. Secondly, for BSC adopters we analyze properties of their systems and discuss obtained results.