Veiklos vertinimo sistemos dimensijos pokyčių tyrimuose

Straipsnio tikslas – atskleisti, kaip veiklos vertinimo sistema reaguoja į organizacijos aplinkos pokyčius. Apibendrinant teorinius rezultatus galima teigti, kad veiklos vertinimo sistemą – atvirą sistemą – galima apibrėžti kaip funkcionalią, periodiškai atsinaujinančią organizacijos vadybos posistemę, kuri apima tris vertinimo dedamąsias: organizacijos veiklos rezultatų matavimą, kontrolę/ analizę bei planavimą/ sprendimų priėmimą, ir užtikrina vertės kūrimo procesų valdymą ir to pasėkoje organizacijos adaptyvumą aplinkoje. Veiklos vertinimo sistemos aplinką galima apibrėžti dviem lygiais. Makroaplinką atspindi dinamiškos verslo sąlygos, kurioms esant veiklos vertinimo sistema gali padėti adaptuotis. Empiriniai atvejo analizės rezultatai pagrindžia teorines prielaidas, kad ekonominės sąlygos yra veiksnys, darantis poveikį unikaliai objektyvių ir subjektyvių atviros veiklos vertinimo savybių konfigūracijai kiekvienoje organizacijoje. Objektyvių ir subjektyvių savybių konfigūravimo lygis formuoja veiklos vertinimo sistemos išbaigtumą. Šios savybės gali būti išmatuotos identifikuojant kompleksiškumo, hierarchijos, horizontaliojo ir vertikaliojo integruotumo savybių požymius. Ekonominis augimas apibrėžia racionalaus tikslo vertybes. Objektyviai šis rezultatas yra pagrįstas anketinio tyrimo rezultatais ir subjektyviai patvirtintas remiantis metinio pranešimo teiginiais. Išbaigtumo lygis yra aukštas. Kita vertus, skirtumas tarp objektyvių ir subjektyvių savybių yra didžiausias. Vadinasi, sistema tuo laikotarpiu buvo nesubalansuota.Research in management accounting and performance measurement is eclectic. None of the conceptual approaches dominate. Some of them, such as contingency, agents, contract theories are popular among management accounting researchers, others are quite new at least in the sense of application in performance measurement studies, namely, complexity and open systems theory. Analysis of performance measurement from different theoretical points of view leads to the formulation of framework with featured theoretical dimensions. Elements of performance measurement systems interpreting it as an open system are presented in this study. Two pure theoretical situations of performance measurement system are determined. Performance measurement could be objectively based on hard measures and their interpretation (explicit knowledge) or subjectively based on experience, analytical abilities and intuition (tacit knowledge). Both of them could be disclosed in each organization but in different levels. Those aspects could be analyzed according to the featured elements of open system (input, process and output) and forms of perfection level of a particular organization. Dimensions of theoretical framework as well as elements of open system could be the basis constructing instruments of empirical performance measurement researches. This paper aims to disclose how changes of organizational environment are reflected in performance measurement system. Experience in this field is unique in each organization. In most cases quantitative research methods have some limitations to disclose and to generalize this experience. Changes of case study organization’s performance system’s content were analyzed during three periods. Performance systems content were disclosed using research framework based on open systems dimensions. Organizational values were chosen as a measure of organizational environment. Some implications to economic conditions as shaping factors for organizational environment were made. The main results are findings that economic conditions could be enabling factor for the unique configuration of objective and subjective features of open performance measurement system in each organization. This impact could be analyzed indirectly through organizational values and reflection of them in performance measurement system’s perfection level. Interpretations of those results do not lead to generalized conclusions but shed more light on the phenomena of performance measurement system and defines the way it could be diagnosed, interpreted and improved