Acta Informatica Pragensia 2015, 4(1), 80-89 | DOI: 10.18267/j.aip.622751

Influence of Organization Management on Systems of Performance Measurement and Management Control

Zora Říhová
Department of Systems Analysis, Faculty of Informatics and Statistics, University of Economics, Prague, nám. W. Churchilla 4, 130 67 Praha 3, Czech Republic

This article is focused on investigating the influence of organization management on Performance Measurement Systems (PMS) and Management Control Systems (MCS). The goal of the paper is to draw attention to the fact that designing PMS the validity of which could not be disputed, needs to correctly determine the organization structure and the role competences. In the example of matrix structures are shown some of the difficulties that may distort the results obtained from these systems. PMS + MCS is to be created after a thorough critical analysis of the organizational structure and set competences.

Keywords: Organizational structure, System aspects of organizational structure, Matrix structure, Performance measurement systems, Management control systems

Received: March 4, 2015; Revised: June 11, 2015; Accepted: June 15, 2015; Published: June 30, 2015  Show citation

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Říhová, Z. (2015). Influence of Organization Management on Systems of Performance Measurement and Management Control. Acta Informatica Pragensia, 4(1), 80-89. doi: 10.18267/j.aip.62
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