摘要：This article presents results of pilot empirical research performed in Lithuanian organizations. Theoretical background is based on assumptions that changing environment of organizational performance has a direct impact on changes in performance measurement, which, in turn, are realized in close connection with projects on re-organizing internal management systems. The main feature modern performance measurement system is application theoretical descriptive method into practices, incorporation of it to decision making process, and improvement of the system according to changing external conditions and internal potential of organization. Those processes means organizational changes based on relations with the environment. The dimensions that lead to deeper analysis of relations between performance measurement system and its external and internal environment of organization were disclosed in this article. In order to disclose those relations changes of organizational system could be analyzed in the context of different theoretical assumptions – contingency and complexity theories.
其他摘要：This article presents results of pilot empirical research performed in Lithuanian organizations. Theoretical background is based on assumptions that changing environment of organizational performance has a direct impact on changes in performance measurement, which, in turn, are realized in close connection with projects on re-organizing internal management systems. The main feature modern performance measurement system is application theoretical descriptive method into practices, incorporation of it to decision making process, and improvement of the system according to changing external conditions and internal potential of organization. Those processes means organizational changes based on relations with the environment. The dimensions that lead to deeper analysis of relations between performance measurement system and its external and internal environment of organization were disclosed in this article. In order to disclose those relations changes of organizational system could be analyzed in the context of different theoretical assumptions – contingency and complexity theories.
关键词：performance measurement system; complexity theory; contingency theory
