Veiklos vertinimo proceso ypatumai organizacinių vertybių aspektu

LTStraipsnyje pristatomi teorinių bei empirinių tyrimų rezultatai, kurie atskleidžia, kaip organizacijos vertybės apsprendžia veiklos vertinimo proceso pobūdį bei turinį. Veiklos vertinimas analizuojamas kaip valdymo apskaitos funkcija. [Iš leidinio]Reikšminiai žodžiai: Veiklos vertinimas; Organizacijos vertybės; Valdymo apskaitos metodai; Performance measurement; Organizational values; Methods of management accounting.

ENDynamic and competitive climate urges managers to perfect their skills in global orientation, strategic flexibility and quick response to changes as a prerequisite of working under ever-transforming conditions, where an organization should be in the state of continuous development, responding to new technologies, new markets, new businesses, and new people (employees and consumers). Globalization, as the result of communication revolution, had changed competitive circumstances. One of the main features of globalization is that there are no clearly determinated boundaries of national and international markets. Another one is that most companies are international. In this context, performance measurement is of paramount importance in dealing with economic and managerial issues and ensuring common organisational language in global organization depends on ability to manage this process in multinational context. Research studies in performance measurement field indicate that analogous ideas and methods on management accounting, namely activity based costing (management), balanced scorecard, are used world-wide. On the other hand, findings from national studies demonstrate that the experience of implementation could not be discussed without cultural and economic context of a particular organization. This article aims to present the results of theoretical and empirical research, the main objective of which was to disclose to what extent peculiarities of performance measurement process depend on organizational values. Performance measurement and evaluation, as an object of scientific research, is being analyzed in a number of fields of management (e.g., Total Quality Management, Strategic Management, etc.). In this article, performance measurement as a research object was analyzed from the perspective of management accounting functions.Performance measurement is dependent upon management needs for information, which is, consequently, influenced by organizational values. It is significant to determine the organizational type of predominant values while considering the tools for adapting performance measurement (management accounting methods) as a precondition of a specific organizational performance measurement process. The model of competing values has been selected for defining the measurement process in different organizations (Quin, Rohrbaough, 1983). This model clas sifies organizations according to their flexibility and orientation to the external business environmental or internal performance, without getting deeper into the variety of value systems. The model of competing values differs four types of organizations, namely open system, human relations, internal process and rational goal. Thereby, the first part of the article further analyzes the peculiarities (nature of objectives and priorities, types of tools applied for measurement and opportunities for application, feedback quality and information dissemination) of measurement process in organization, which represents different type of values. On the basis of the research performed, a theoretical presumption was made, which states that the performance measurement process in the organization could be performed objectively by employing indicators and their interpretation or subjectively by applying experience, analytical capabilities and intuition.Peculiarities of performance measurement process from organizational values point of view was discussed by analyzing data that were collected with the help of empirical research in the second part of the article. The research of performance measurement systems mode in Lithuania's organizations was performed in 2003-2004. The main aim of the research was to disclose peculiarities of performance measurement process in Lithuania's organizations. According to the theoretical and empirical research, it could be stated that management needs for information, which are determined by organizational values, influence the nature of performance measurement process (complexity, orientation, measurement perspectives, priorities, measurement types, and nature of control). Organizational values determine the extent of performance measurement process objectivity and subjectivity and the experience of implementation of modern management accounting conceptions, as well. [From the publication]