Menadzment Vodstvo I Organizacija U 21 Stoljecu

Trei regionalni sastanak i meunarodna
znanstvena konferencija katedri za menadment

3rd Regional Meeting & International Scientific
Conference of Management Departments
Menadment, vodstvo i
organizacija u 21. stoljeu
Management, Leadership and
Organisation in the 21st Century
Zbornik radova/Book of Proceedings

Uredila/Edited by:
izv. prof. dr. sc. Ivona Vrdoljak Ragu/Ivona Vrdoljak Ragu, Ph. D.
Sveuilite u Dubrovniku/University of Dubrovnik
Odjel za ekonomiju i poslovnu ekonomiju/Department of Economics and
Business Economics
25. 26. rujna 2013./25th -26th September 2013
Dubrovnik, Hrvatska/Dubrovnik, Croatia
3rd Regional Meeting & International Scientific Conference of

Management Departments. Copyright 2014. All rights reserved. The
author is responsible for all of the content that has been published.
Printed in Croatia. No part of this book may be used or reproduced in
any manner whatsoever without written permission except in the
case of brief quotations embodied in critical articles or reviews.
U organizaciji/Organized by:
Sveuilite u Dubrovniku, Odjel za ekonomiju i poslovnu ekonomiju,
Dubrovnik, Hrvatska/University of Dubrovnik, Department od
Economics and Business Economics, Dubrovnik, Croatia
Izdava/Publisher:
Sveuilite u Dubrovniku,
Dubrovnik, Hrvatska
Branitelja
Dubrovnika
29,
20000
University of Dubrovnik, Branitelja Dubrovnika 29, 20000 Dubrovnik,

Croatia
Za izdavaa/For publisher:
Prof. dr. sc. Vesna Vrtiprah, rektorica/Vesna Vrtiprah, Ph. D., Rector
Urednica/Editor:
izv. prof. dr. sc. Ivona Vrdoljak Ragu, proelnica Odjela za ekonomiju
i poslovnu ekonomiju
Ivona Vrdoljak Ragu, Ph. D., Head of the Department of Economics
and Business Economics
ISBN 978-953-7153-32-8
CIP zapis dostupan u raunalnom Skupnom katalogu hrvatskih
knjinica pod brojem 540220094.
ORGANIZACIJSKI ODBOR/ORGANIZING COMMITTEE:

Ivona Vrdoljak Ragu (voditeljica Organizacijskog odbora/chair
person)
Ivan Grbavac
Zorica Krelj-olovi
Matea Mati
Davorka Turinovi
RECENZENTI/REVIEWERS:
Aleksi Miri, Ana; Alfirevi, Nika; Barkovi-Bojani, Ivana; urak,
Marijana; izmi, Elvir; Dominici, Gandolfo; Dragievi, Marija; Duli,
elimir; Fredotovi, Maja; Garaa, eljko; Garbin Pranievi, Daniela;
Goi, Sreko; Griffin, Kevin; Groznik, Ale; Grubii, Dragana; Indihar
temberger, Mojca; Jelenc, Lara; Katelan Mrak, Marija; Klepi,
Zdenko; Knego, Nikola; Lahovnik, Matej; Lesko Bonjak, Lidija;
Lovrinevi, Marina; Mali Bandur, Katerina; Oberman Peterka,
Sunana; Osmanagi Bedenik, Nidara; Pavii, Jurica; Pavli, Ivana;
Podrug, Najla; Poposki, Klime; Prester, Jasna; Rahimi, Zijada; Raki,
Biljana; Sekliuckiene, Jurgita; Setnikar Cankar, Stanka; Shirokova,
Galina; Spremi, Mario; Stanka, Sria, Velimir; unje, Aziz; Umihani,
Bahrija; Vrdoljak Ragu, Ivona; Vuji, Vidoje
Svi su radovi recenzirani u dvostrukome anonimnom

recenzentskom postupku.
All papers are subject to anonymous double-blind peer
review.
Trei regionalni sastanak i meunarodna

znanstvena konferencija katedri za
menadment
3rd Regional Meeting & International
Scientific Conference of Management
Departments
Menadment, vodstvo i
organizacija u 21. stoljeu
Management, Leadership and
Organisation in the 21st Century
SPONZORI/SPONSORS:
Agroturizam Konavle/Agritourism Konavle

Dubrovako-neretvanska upanija/DubrovnikNeretva County
Regionalna razvojna agencija Dubrovako-neretvanska upanije DUNEA /
Regional development agency DubrovnikNeretva County
Hoteli Maestral/Maestral hotels
Hrvatska gospodarska komora/Croatian Chamber of Economy
Jadransko osiguranje/Jadransko insurance
Pekarna Klas/Bakery Klas
Restoran i catering Flamingo/Restaurant and catering Flamingo
Turistika zajednica grada Dubrovnika/Dubrovnik Tourist Board
PLENARNI IZLAGAI/KEY NOTE SPEAKERS:
Prof. dr. sc. Marin Buble, profesor emeritus, Sveuilite u Splitu, Ekonomski
fakultet Split, Croatia/University of Split, Faculty of Economics Split, Hrvatska
Naslov pozvanog predavanja: Modeli menadmenta inherentni poduzeu 21.
stoljea
Title of the keynote: Models of management inherent for the enterprises in the
21st century
Profesor emeritus dr. sc. Marin Buble roen je 25. studenog 1938. u Trogiru, gdje
je zavrio osmogodinju kolu. Realnu gimnaziju zavrio je u Splitu 1958. godine, a
Ekonomski fakultet u Zagrebu 1962. godine. Na istom je fakultetu magistrirao
(1973.) i doktorirao (1976.). Do dolaska na Ekonomski fakultet u Splitu radio je u
metalopreraivakoj industriji, petrokemiji i brodogradnji, u kojima je obavljao
razliite vodee funkcije od rukovoditelja odjela pa do direktora sektora. Dolaskom
na Ekonomski fakultet u Splitu, utemeljio je i predavao vie premeta iz podruja
menadmenta, organizacije i leadershipa na preddiplomskome, diplomskom i
poslijediplomskom studiju. Bio je predstojnik katedre, voditelj poslijediplomskog i
doktorskog studija. Tijekom rada na Ekonomskom fakultetu u Splitu predavao je na
brojnim fakultetima irom tadanje drave, posebice na: Ekonomskom fakultetu u
Zagrebu, Ekonomskom fakultetu u Ljubljani, Ekonomskom fakultetu u Sarajevu,
Ekonomskom fakultetu u Rijeci, Ekonomskom fakultetu u Mostaru, Fakultetu za
organizaciju i informatiku u Varadinu, Strojarskom fakultetu u Mostaru i drugdje. U
okviru znanstvenoistraivakog i strunog rada bio je voditelj 6 znanstvenih
projekata i oko 40 strunih projekata, te je objavio 29 knjiga (20 samostalno, 9 u
koautorstvu), 3 studije, 5 monografija, 3 rada u studiji, 40 radova u znanstvenim
asopisima, 66 radova u zbornicima (39 s meunarodnih i 27 s domaih skupova).
Od knjiga su mu najpoznatije: Menadment, Metodika projektiranja organizacije,
Meunarodni menadment, Menaderske vjetine, Poslovno voenje i Projektni
menadment. U sklopu svoje strune djelatnosti objavio je i brojne strune radova, i
to jednu knjigu (Glossary of Management Terms), 65 radova u asopisima i 4 rada u
zbornicima. lan je uglednih znanstvenih istrunih asopisa, te utemeljitelj i urednik
meunarodnog asopisa Management Journal of Contemporary Issues. Za svoj
znanstveni rad dobio je Nagradu grada Splita, nagradu Ekonomskog fakulteta u
Splitu za ivotno djelo, priznanje Ekonomskog fakulteta u Splitu za uspjean rad u
voenju meunarodnog asopisa Management, te ga je odlikovao Predsjednik
Republike visokim odlijem Redom Danice Hrvatske.
Prof. dr. sc. Darko Tipuri, Sveuilite u Zagrebu, Ekonomski fakultet Zagreb,
Croatia/University of Zagreb, Faculty of Economics Zagreb, Hrvatska
Naslov pozvanog predavanja: Strategija u slijepoj ulici: ontoloki i
epistemoloki problemi discipline
Title of the keynote: Strategy in an impasse: the ontological and
epistemological problems of the discipline
Prof. dr. sc. Darko Tipuri roen je 1966. u Sarajevu. Diplomirao je i
magistrirao na Ekonomskom fakultetu u Sarajevu, a 1993. obranio je doktorsku
disertaciju na Ekonomskom fakultetu Sveuilita u Zagrebu. Redoviti je profesor
na Katedri za organizaciju i menadment te suvoditelj specijalistikih
poslijediplomskih studija "Poslovno upravljanje - MBA" i "Strategija i
korporativno upravljanje" na Ekonomskom fakultetu u Zagrebu. Autor je vie od
stotinu znanstvenih i strunih radova iz podruja menadmenta, stratekog
menadmenta, konkurentnosti poduzea i korporativnog upravljanja. Objavio je
trinaest knjiga kao autor, suautor ili urednik. Dobio je etiri nagrade ''Mijo
Mirkovi'', za knjige Strateki savezi: suradnjom poduzea do konkurentske
prednosti, ESOP i hrvatsko poduzee, Nadzorni odbor i korporativno upravljanje i
Korporativno upravljanje. Sudjelovao je u radu i organizaciji vie domaih i
meunarodnih znanstvenih skupova, savjetovanja i simpozija. lan je uglednih
znanstvenih i strunih asocijacija te i ureivakih i programskih odbora vie
znanstvenih asopisa i meunarodnih konferencija. Konzultant je brojnih
hrvatskih i inozemnih poduzea i institucija.
RIJE UREDNICE
Nakon uspjeno odranog prvog i drugog sastanka Interkatedarskog skupa i
meunarodnih znanstvenih konferencija iz regije, organiziranih u rujnu 2011. i
listopadu 2012., konzorcij fakulteta i sveuilinih odjela (Ekonomski fakultet
Sveuilita u Mostaru, Ekonomski fakultet Sveuilita u Sarajevu - Bosna i
Hercegovina, Odjel za ekonomiju i poslovnu ekonomiju Sveuilita u Dubrovniku,
Ekonomski fakultet Sveuilita Josipa Jurja Strossmayera u Osijeku, Ekonomski
fakultet Sveuilita u Splitu, Ekonomski fakultet Sveuilita u Zagrebu, Fakultet
za ekonomiju i turizam "Dr. Mijo Mirkovi " Sveuilita Jurja Dobrile u Puli,
Fakultet organizacije i informatike Sveuilita u Zagrebu, Ekonomski fakultet
Sveuilita u Rijeci - Hrvatska) najavio je 3. regionalni Interkatedarski sastanak i
meunarodnu znanstvenu konferenciju u Dubrovniku.
U 2013. Sveuilite u Dubrovniku slavi svoju desetu obljetnicu osnutka i
tom prigodom, Odjel za ekonomiju i poslovnu ekonomiju organizira dva
znanstvena dogaaja tijekom rujna 2013. i ovaj Interkatedarski znanstveni skup
jedan je od tih dogaaja.
U ovom su zborniku prikupljeni radovi izloeni na Treem regionalnom
Interkatedarskom znanstvenom skupu organizacije i menadmenta s
meunarodnim sudjelovanjem, pod naslovom Menadment, voenje i
organizacija u XXI. stoljeu, a potom ih je recenzirao Meunarodni recenzentski
odbor.
Ovaj je skup bio i relevantan znanstveni forum, na kojem je izloeno 30
radova iz podruja menadmenta, voenja, organizacije, poduzetnitva i
informacijske tehnologije, obuhvaenih zajednikom temom koja ostaje vezana
za nau budunost, menadment, voenje i organizaciju u 21. stoljeu. U
recenzentskom postupku sudjelovali su eminentni eksperti iz podruja
menadmenta, organizacije, poduzetnitva i informacijske tehnologije, kako iz
Hrvatske, tako i iz regije i zemalja Europske unije. U zborniku su prezentirana i
dva pozvana predavanja, koja su na skupu odrali, prof. dr. sc Marin Buble,
professor emeritus s Ekonomskog fakulteta Sveuilita u Splitu (pod naslovom
Modeli menadmenta inherentni poduzeu 21. stoljea) i prof. dr. sc. Darko
Tipuri s Ekonomskog fakulteta Sveuilita u Zagrebu (pod naslovom Strategija
u slijepoj ulici: ontoloki i epistemoloki problemi discipline).
I dalje teimo k ostvarenju ambicija stvaranja regionalnog foruma za
razmjenu ideja vezanih za istraivanje i pouavanje u podruju menadmenta,
voenja, organizacije i informacijske tehnologije i nadamo se da e odjeci
Interkatedarskog skupa i publiciranje ovog zbornika kao i objava radova
prezentiranih na skupu i u meunarodno priznatom asopisu International
Journal of Management and Innovation (Taiwan), u iroj znanstvenoj i strunoj
javnosti biti pozitivni i motivirajui za daljnji rad u razvoju ovog projekta te e
potaknuti nove oblike suradnje izmeu znanstvenika i nastavnika u iroj regiji.
Regionalni pristup naglaava suradnju u znanstvenom i nastavnom radu i
omoguuje mlaim kolegama prostor za upoznavanje i razmjenu znanstvenih i

nastavnih iskustava te uspostavljanje novih profesionalnih veza uz razmjenu
miljenja i najbolje prakse.
Doprinos Treeg regionalnog Interkatedarskog znanstvenog skupa
organizacije i menadmenta s meunarodnim sudjelovanjem lei u sudjelovanju
78 znanstvenika iz zemalja regije: Bosne i Hercegovine, Hrvatske, Srbije,
Slovenije i Makedonije. Razliiti stavovi sudionika konferencije, kao i njihovi
prijedlozi rjeenja za probleme u znanstvenom i nastavnom radu katedri za
organizaciju i menadment u regiji, bili su izloeni na panel-diskusiji, kontaktseminarima i parelelnim sesijama.
Za vrijeme trajanja cijelog projekta od velike su pomoi bili lanovi
Organizacijskog odbora i lanovi Meunarodnog recenzentskog odbora, kojima
ovom prilikom posebno zahvaljujem.
U Dubrovniku, veljaa 2014.

izv. prof. dr. sc. Ivona Vrdoljak Ragu (urednica)
FROM THE EDITOR

After the successful first and second Meeting and International Scientific
Conference of Management Departments from the region, held in September
2011 and October 2012, a consortium of Faculties and University departments
(Faculty of Economics at the University of Mostar, Faculty of Economics at the
University of Sarajevo Bosnia and Herzegovina, Department of Economics and
Business Economics at the University of Dubrovnik, Faculty of Economics at the J.
J. Strossmayer University of Osijek, Faculty of Economics at the University of
Split, Faculty of Economics at the University of Zagreb, Department of Economics
and Tourism Dr. Mijo Mirkovi at the Juraj Dobrila University of Pula, Faculty of
Organisation and Informatics at the University of Zagreb, Faculty of Economics at
the University of Rijeka - Croatia) announced the 3rd Regional Meeting &
International Scientific Conference of Management Departments in Dubrovnik.
In 2013 the University of Dubrovnik will celebrate its 10th anniversary.
On that occasion, the Department of Economics and Business Economics is
organising a series of scientific events during September 2013 and this
international conference is one of these events.
This book of proceedings is a collection of the peer reviewed papers,
presented at the Third Regional Meeting & International Scientific Conference of
Management Departments, under the title Management, Leadership and
Organisation in the 21st Century.
This conference has served as a relevant scientific forum, attracting 30
papers from the filed of management, leadership, organisation,
entrepreneurship and information technology, that were consistent with the
overall topic of the conference, management, leadership and organisation in the
21st century. The peer review has been completed by an international team of
reviewers, consisting of experts on management, leadership, organisation,
entrepreneurship and information technology from Croatia, the region and the
European Union. This book of proceedings includes two keynote speeches,
presented at the conference by Marin Buble, professor emeritus of the Faculty of
Economics Split (Models of management inherent for the enterprises in the 21st
century) and Darko Tipuri, full professor at the Faculty of Economics Zagreb
(Strategy in an impasse: the ontological and epistemological problems of the
discipline).
We continue our quest and ambition to create a regional forum for the
exchange of ideas related to the research and teaching in the areas of
management, leadership, organisation and information technology, and we hope
that the reactions to the regional meeting and international conference together
with the publication of the proceedings and the publication of papers presented
at the conference in an internationally recognised journal International Journal of
Management and Innovation (Taiwan), of the general scientific and professional
community will be positive and motivating for further work on development of
this project. Hopefully, our joint efforts will encourage new forms of
collaboration between scientists and teachers in the region. Regional approach
emphasises co-operation in scientific and educational activities and provides
opportunities for the younger scientists to meet and exchange the scientific and
educational experiences in order to establish new professional relationships and
exchange of different views and best practices.
Contributions of the 3rd Regional Meeting and International Scientific
Conference of Management Departments lay in participation of 78 scientist from
countries in the region: Bosnia and Herzegovina, Croatia, Serbia, Slovenia and
Macedonia. The different views of the authors and conference participants as
well as their suggestions of solutions to the same at the panel discussions,
contact seminars and parallel sessions will hopefully be interesting and useful
not only to the academics, but also to all the participants in the world of
economy.
Throughout the duration of this project, members of the Organising
Committee and all the members of the International Reviewing Team were at
disposal and to them I express my warmest gratitude.
Dubrovnik, February 2014

Ivona Vrdoljak Ragu, Ph. D., Associate Professor (Editor)
GLOBALNI PROGRAM/PROGRAMME OVERVIEW

Srijeda, 25. rujna 2013./Wednesday, 25th September 2013.
10.00 17.00
Registracija/Conference Registration
13.00 13.30
Otvorenje i dobrodolica/Opening Ceremony & Official

Welcome
13.30 14.30
Uvodna izlaganja/Keynote Speeches
13.30
prof. dr. sc. Marin Buble, professor emeritus:

Modeli menadmenta inherentni poduzeu 21. stoljea
14.00
prof. dr. sc. Darko Tipuri:

Strategija u slijepoj ulici: ontoloki i epistemoloki problemi
discipline
14.30 15.00
Pauza za kavu/Coffee Break
15.00 16.45
Panel-diskusija/Panel Discussion
17.00
Izlet i veera/Excursion and dinner
etvrtak, 26. rujna 2013./Thursday, 26th September 2013

8.00 10.00
Registracija/Conference Registration
10.00 11.30
Prezentacije radova (3 sesije)/Paper Presentations

(3 parallel tracks)
11.30 12.00
12.00 14.00
Kontakt seminar (4 sesije)/Contact Seminar (4 parallel tracks)
14.00 14.30
14.00 15.30
Prezentacije radova (3 sesije)/Paper presentations

(3 parallel tracks)
15.30 16.00
Plenarna sesija, povratne informacije i dodjela potvrdi o

sudjelovanju/Plenary session, feedback of the conference and
certificates of attendance award
17.30 19.00
Razgledanje grada Dubrovnika/Dubrovnik City Tour
******* Prezentacije radova na Interkatedarskom skupu odravaju se na

hrvatskom/srpskom/bosanskom i/ili engleskom jeziku, a uvodna izlaganja,
plenarne sesije i kontakt seminari odravaju se na hrvatskom jeziku.
SADRAJ/TABLE OF CONTENTS
PLENARNA IZLAGANJA/PLENARY LECTURES
Modeli menadmenta inherentni poduzeu 21. stoljea
BUBLE, Marin
Strategija u slijepoj ulici: ontoloki i epistemoloki
problemi discipline
TIPURI, Darko
39
ZNANSTVENI RADOVI/PLENARY LECTURES

Financial Performance and Implementation of Business
Excellence in Croatian Hotel Enterprises
ALFIREVI, Ana Marija
PLAZIBAT, Ivana
RENDULI, Darko
PERONJA, Ivan
Performance Effects Related to Implementation of
Enterprise Software: Empirical Evidence from Croatia
ALFIREVI, Nika
WASSERBAUER, Branko
RENDULI, Darko
Influence of Public-Private Partnership on Quality and
Efficiency of Public Service
BRI, Rua
OROLI, Jelena
MALBAI, Ivan
Dizajniranje organizacijske strukture visokoobrazovnih
institucija tree generacije
IZMI, Elvir
CRNKI, Kenan
SOFTI, Senad
59
73
89
113
Implementation of IT Projects in the SME

KRELJ-OLOVI, Zorica
CEROVI, Zdenko
137
Risk Managment in SME and Financial Crisis

GADI, Mila
ANTI, eljko
IVKO, Igor
155
Exploring the Phenomenon of Urban Management:

a Case Study of the Faculty of Economics in Osijek
LAMZA-MARONI, Maja
GLAVA, Jerko
Menaderski odgovor na poslovnu krizu od uoavanja
kriznih simptoma do primjene kriznih strategija
LOVRINEVI, Marina
GLAMUZINA, Mia
KRUI, Dejan
165
177
Awareness and Perception of Cloud Computing Technology

and its State in Croatian Companies Preliminary Findings 195
BUELI, Vjeran
TADEJ, Ida
LUGOVI, Sergej
Integrating the Perspectives of Marketing Investments and
Marketing Expenditures in Innovative Organisational
Performance Measurement Systems
MOJSOVSKA SALAMOVSKA, Snezana
The Economics of Human Capital and Knowledge
Management
RISTI, arko
RISTI, Kristijan
Leadership for Corporate Social Responsibility
and Social Change an Overview
AREVI, Danijela
215
231
249
POZVANA (PLENARNA) IZLAGANJA

INVITED (PLENARY) LECTURES
M. Buble: MODELI MENADMENTA INHERENTNI...
Prof. dr. sc. Marin Buble, profesor emeritus
Sveuilite u Splitu
Ekonomski fakultet
Hrvatska
MODELI MENADMENTA INHERENTNI PODUZEU

21. STOLJEA
Saetak
Tradicionalni komandno-kontrolni model menadmenta ve je u drugoj
polovici 20. stoljea poeo doivljavati znaajne promjene, koje su
postale posebno aktualne krajem tog stoljea. To je vrijeme formiranja
drutva znanja u kojemu nastaju nove paradigme menadmenta meu
kojime se istie ona Druckerova (1988.) o viziji nove organizacije,
Davisova (1987.) o zamjeni hijerarhije mreom, Nolanova (1988.) o
organizaciji 21. stoljea. Uz to ne treba zaboraviti ni nove paradigme
organizacije proizvodnje koje su se manifestirale u japanskom konceptu
holonskog menadmenta, njemakom konceptu fraktalnog poduzea i
amerikom konceptu agilnosti u proizvodnji. Ti i drugi koncepti
rezultirali su onim to je Charles M. Savage (1996.) nazvao petom
generacijom menadmenta koju karakterizira kokreacija kroz
virtualno poduzee, dinamike timove i umreavanje znanja. Iz svega
toga, a i niza drugih koncepata razvijeni su noviji modeli menadmenta
od kojih se ovdje upuuje na etiri radikalni menadmenta,
reinventivni menadment, agile-menadment i menadment 2.0. Svi ti
modeli trebaju pokazati kako nije doao kraj menadmentu, ve da
njegovu budunost tek treba osmisliti.
Kljune rijei: menadment, model menadmenta, radikalni
menadment, reinventivni menadment, agile-menadment,
menadment 2.0
1. UVOD
1.1. Temeljni problemi menadmenta

Vie je recentnih knjiga u kojima se sugerira da je menadment danas
u ozbiljnim problemima. Tako Matthew Stewart 1 tvrdi da je
menadment mit, profesor Julian Birkinshaw 2 s London Business
School, pie da je menadment iznevjerio, Alan Murrey 3 navodi da
gledamo kraj menadmenta, a izvrni direktor Jo Owen 4 pisao je o
smrti menadmenta. U istom tonu nastavlja i Gary Hamel 5, koji
smatra da e budunost zahtijevati revoluciju menadmenta koja nee
biti nita manje vana od one to ju je izazvala moderna industrija.
Ovi i slini stavovi rezultat su problema u kojima se naao

menadment, to su proizali iz injenice da je svijet doivio goleme
promjene, koje bi se mogle sumirati u sljedeem: 6
- Kraj 20. i poetak 21. stoljea bilo je razdoblje ekonomske i

politike transformacije iz ega je rezultirao vei stupanj integracije
svjetske ekonomije s novim otvorenim tritima u prethodno
zatvorenim regijama i novi izvirui konkurenti esto s vrlo razliitim
operativnim normama. To je prisililo poduzea da se adaptiraju na
kulturalne norme onih zemalja s kojima posluju. I ne samo to nesmiljena konkurencija na globalnom tritu uvjetovala je
fundamentalne promjene u ekonomskoj logici poduzea. U
tradicionalnom modelu kapital je bio oskudan resurs, a strateki
imperativ poduzea bio je to je mogue efikasnije transformirati
input u output. Danas je oskudni resurs znanje, i uspjeh poduzea ne
ovisi o efikasnosti, ve o kreativnosti i inovativnosti.
- Proivljena je informacijska i komunikacijska revolucija koja

je omoguila pristup nepredvienom broju informacija. Pojava
interneta omoguila je pristup informacijama i zajedniki rad u
disperziranim uvjetima kao to to nije bilo mogue nikada prije. Dolo
je do pojave ekonomije bilo kojeg vremena/bilo kojeg prostora koja je
1 Stewart, M., The Management Myt: Debubking Modern Business Philosophy, W. W. Norton &
Com, New York, 2009.
2 Birkinshaw, J., Reinventing Management: Smarter Choices for Getting Work Done, Wiley, 2010.
3 Murray, A., The Wall Street Journal Essential Guide to Management: Lasting Lessons from the
Best Leadership Minds of Our Time, Harper, new york, 2010.
4 Owen, J., The Death of Modern Management: How to Lead in the New World Disorder, Willey,
2010.
5 Hamel, G., The Future of management, Harvard Business School Press, Boston, Massachusetts,
2007.
6 Usporedi Birkinshaw, J., op. cit., str. 16 17.
omoguila da se rad obavlja bilo gdje i u bilo koje vrijeme. Time je

stvoren temelj i za pojavu virtualnog ureda koji nie kada treba na
svakom mjestu i u svako vrijeme, a kada njegova potreba prestane,
isto tako i on iezava.
Dogodile su se mnoge socijalne promjene od kojih je posebno
znaajna ona da ljudi ive i rade dulje, ali s mnogo vie lojalnosti svom
vlastitom profesionalnom identitetu nego poduzeu u kojemu rade.
Dolo je do pojave radnika znanja za koje je angaman u radu
prvenstveno povezan za posao koji obavljaju, a manje za plau.
Njihova je pojava nuno zahtijevala i drugaiji odnos izmeu
menadmenta i zaposlenika.
Svemu ovome treba se dodati i injenica da se poduzea danas

suoavaju s ozbiljnom krizom koja nije samo jedan dogaaj financijski krah 2008. Ta je kriza znatno opasnija jer se odnosi na pad
kljunih pokazatelja uspjenosti poduzea, kao to su stopa povrata,
broj inovacija, zadovoljstvo kupaca i zaposlenika, stopa fluktuacije.
Ona nije uzrokovana samo pogrjekama regulative ili ekonomske
politike ve je ona ujedno i posljedica pogrjeaka menadmenta.
Ocjenjuje se da su menadment kao teorija i menadment kao praksa
doivjeli slom.
Menadment kao teorija koncipiran na paradigmi poduzea

kao zatvorenog sustava u kojemu su efikasnost i kontrola temeljna
naela, doivio je prvi udarac ve u svojim zaecima. Naime, Mary
Parker Folett je 1924. godine uoila tri kljune determinante vodstva
budunosti vodstvo s funkcijom sluenja, mo raznolikosti i
samoorganizirani timovi. Time je razvila teoriju menadmenta koja je
bila u suprotnosti s vladajuim postavkama tadanjeg vremena. Tih
godina zapoeta istraivanja Elton Mayo sa svojim timom, stavila su
pod znak pitanja ispravnost Taylorova mehanikog pristupa ljudskoj
dimenziji organizacije i uvrstili nov, po shvaanju mnogih ak i
revolucionaran pristup problemima ovjeka na radu. No taj novi
pristup, bihevioristiki pristup, jo uvijek je ostao u okvirima
tretmana poduzea kao zatvorenog sustava.
Prvi znaajniji otklon od klasine paradigme menadmenta

nastupio je krajem 60-ih kada se okolina konano poela tretirati
vanim elementom menadmenta. Tomu su najprije pridonijeli
Lawrence i Lorsch te brojni istraivai (Jeffrey Pfeffer i Gerald
Salancik, Marshall Meyer i drugi). Drugi znaajniji udar na klasinu
paradigmu nastupio je 1978. kada je Tom Peters objavio knjigu In
Search of Excellance, u kojoj razvija koncept osam naela izvrsnosti

koja su u potpunoj opreci s naelima tradicionalne paradigme
menadmenta. Peter Senge je 1990. nainio daljnji otklon od klasine
paradigme menadmenta konceptom uee organizacije opisujui
organizaciju kao organizam koji je u stanju poveati svoje sposobnosti
i oblikovati ih za svoju budunost. Iste godine Michael Hammer i
James Champy objavljuju svoj rad Reengineering the Corporation, koji
se temelji na postavci da vie nije potrebno niti poeljno da poduzee
organizira svoj posao oko zadatka, ve posao mora organizirati oko
procesa. Time se posebno rui tradicionalni koncept hijerarhijske
strukture i funkcijska koncepcija strukturiranja organizacije
Poetkom 21. stoljea znaajan atak na tradicionalnu

paradigmu menadmenta izvrio je Peter Drucker u knjizi Managing
in the next society (2002.) upuujui na promjene koje e nastati i
njihove implikacije za poduzee, njegovu organizaciju i menadment.
Najvei udar na klasinu paradigmu menadmenta izveo je Gary
Hamel u svojoj knjizi The Future of Management, koju je objavio 2007.
godine. On poziva menadere da okrenu lea postojeem
menaderskom miljenju i da uvedu praksu, prihvaajui i njegujui
inovativnost. Drugim rijeima, po njemu veina menaderskih
principa i sustava utemeljeno je na potpuno nepotrebnoj
menaderskoj paradigmi, pa su zbog toga menaderske inovacije
ultimativni izvor konkurentskih prednosti. 7
Na osnovama tradicionalne paradigme razvijala se i praksa

menadmenta koju su diktirala velika poduzea postavi
dominantnima svojim modelom menadmenta. Zahvaljujui
pionirima menadmenta Tayloru, Gilbrethima i Fordu, ta su poduzea
uspostavila formalne strukture i procese te hijerarhijski sustav
kontrole koji se prepoznaje i danas. Rije je o takvu modelu
menadmenta koji je bio oblikovan za efikasnost, niske trokove i
standardne proizvode. Na temeljima tog modela poduzea su u
prolosti ostvarila spektakularni uspjeh tako da je taj model postao
jedan od kljunih imbenika ekonomskog progresa u dvadesetom
stoljeu. Meutim, uz taj su se model pridavali i negativni atributi
birokracija, hijerarhija, kontrola, formalne procedure koji ga prate
7 Hamel, G., The Future of Management, Harvard Business Press, Boston, Massachusetts, 2007.;
Hamel, G., Leading the Revolution, www.BizBriefing.com; Grant, M. R., The Future of
Management: Where is Gary Hamel Leading Us?, Long Range Planning, 41 (2008) 469-482.
sve do dananjih dana. Tako prakticiran model menadmenta doveo

je do vie problema, koji se manifestiraju u sljedeem: 8
Prvo, tradicionalni model menadmenta utjecao je da se ne

vidi postojanje drugih alternativnih modela menadmenta kao to su
oni u sportskim timovima, drutvenim zajednicama, dobrovoljnim
organizacijama, obiteljima. Sve te organizacije funkcioniraju na
principima razliitima od principima na kojima funkcioniraju velika
industrijska poduzea, a principi tih organizacija potencijalno su
danas vrlo korisni. Interesantno je napomenuti da je jo 1920 - tih
Mary Parker Folett iznijela ideju o opunomoenju i povjerenju koje
izvire iz rada. Dok su njezini kolege prouavali praksu velikih
industrijskih poduzea, ona je prouavala menadment u
dobrovoljnim organizacijama. Nije iznenaujue da je dola do nekih
novih i utjecajno zakanjelih ideja te precizno naglaava da se
menadment dogaa u irokoj paleti socijalnih postavka. Trebalo je
vie teoretiara menadmenta da osmisle neke od tih alternativnih
konteksta.
Drugo, tradicionalni model menadmenta doveo je do

pogrjenog zakljuka da su velika poduzee inherentno superiorna
drugim oblicima organizacije. Sigurno je da su postojali i da postoje
industrijski procesi koji su najpogodniji za ekonomiju obujma, ali
svakako je povijesni nesporazum ako se tvrdi da je masovna
proizvodnja bila jedini izvodivi model za industrijska poduzea.
Pokazalo se tijekom povijesti da su postojali i drugi oblici, kao to su
konfederacije nezavisnih poduzea koja su radila u suradnji s
komunom, labavo povezane alijanse malih i srednjih poduzea
porodino povezane ili kroz interesne grupe, i drugi. Neki od tih
oblika postoje jo i danas, te pokazuju da postoji alternativa
tradicionalnom modelu menadmenta.
S obzirom na navedene i druge probleme teorije i prakse

menadmenta, mnogi teoretiari i praktiari nastojali su nai
adekvatna rjeenja koja bi osigurala progres menadmenta kao
discipline, ali u tome nisu daleko stigli. Stoga se danas namee
potreba da se menadmentu vrati njegova temeljna funkcija
omoguavanje umjesto zapovijedanja a to je mogue povezivanjem
8
Birkinshaw, J., op. cit., str. 12-13.
ljudi u zajedniki rad kako bi ostvarili eljene zadatke i ciljeve

koristei se raspoloivim resursima efikasno i efektivno. 9
1.2. Pristupi budunosti menadmenta
Traei rjeenja za nastale probleme, te vraanje menadmentu
njegove temeljne funkcije, postavilo se temeljno pitanja: Moe li se
menadment unaprijediti tako da djeluje efektivnije kao agent
ekonomskog progresa i odgovorniji za potrebe zaposlenih? U traenju
odgovora na to pitanje iskristalizirala su se tri stava: 10
- odranje statusa quo
- oblikovanje novog model
- reinvencija postojeeg modela.
(1) Zagovornici statusa quo polaze od toga da je menadment

fundamentalan nain zajednikog rada ljudi i bazian zakon socijalne
interakcije, pa se stoga ne moe tako lako mijenjati. Po njihovom
miljenju moda trebaju proi i stoljea da bi se on promijenio. Naime,
bez obzira na promjene konteksta u kojemu menadment egzistira,
njegovi principi postavljanje ciljeva, koordiniranje napora, nadzor
performansa i drugi nikada se nee promijeniti. Tako Harold Leavitt
tvrdi da je hijerarhija ljudske aktivnosti stoljetna, a Henry Mintzberg
da se priroda menaderskog rada teko mijenja desetljeima.
Pri ovome treba imati na umu da se bazini zakoni ljudskog

ponaanja ne mijenjaju tako brzo. Meutim, ovdje je rije o praksi
menadmenta koja je esto povezana uz kontekst, pa kako priroda
poduzea evoluira, tako e evoluirati i menadment.
(2) Zagovornici oblikovanja novog modela menadmenta

polaze od toga da je menadment kakav znamo danas, razvijen za
industrijsku eru u kojoj je kapital bio oskudan resurs. Danas to vie
nije tako oskudni je resurs znanje, a progres se ostvaruje invencijom
i kreativnou. Zbog toga je model menadmenta u veini poduzea u
raskoraku s dananjim vremenom. To je model prolosti koji
karakterizira hijerarhijska struktura s birokracijom to vodi suglasju,
kontroli, specijalizaciji i standardizaciji. Oblikovan je za uinkovitost
9
https://en.wikipedia.org/wiki/Management
Prema Birkinshaw, J., op. cit. str. 18-22.
10
velikih poduzea, a ne za traenje naina kako da ljudi najbolje rade

zajedno.
U proteklih desetak i vie godina Internet je snano utjecao na

poslovanje poduzea iznjedrivi mnotvo novih poslovnih modela, te
pomaui da postojei operativni modeli budu znatno efikasniji. Stoga
nije nikakvo udo to se poduzea koriste njegovom DNA, to jest
njegovim vrijednostima kao to su transparentnost, kolaboracija,
meritokracija i samoodreenje, kako bi izvrila fundamentalnu
transformaciju menadmenta.
Uz to je informacijsko-tehnoloka revolucija uinila moguim
cjelokupan novi nain rada. Tako je po miljenu Thomasa Malonea 11
prvi put u povijesti tehnologija omoguila postizanje ekonomske
koristi velikih poduzea bez odustajanja od ljudskih benefita malih
poduzea. Slino miljenje imaju i drugi. Howard Rheingold 12 smatra
da e se najvee promjene zbog nove tehnologije odraziti na vrsti
odnosa, poduzeu, zajednici i tritu. Mnogi gurui menadmenta, kao
to su Peter Drucker, Gary Hamel, Rosabeth Moss Kanter i Sumantra
Ghoshal, imaju svoju verziju revolucionarnih promjena koje slijede.
Kao rezultat tih kritika razvijen je model menadmenta nazvan
Menadment 2.0.
(3) Zagovornici reinvencije postojeeg modela menadmenta

smatraju da se postojei model ne moe jednostavno odbaciti i
supstituirati nekim novim modelom, ve da postojei model treba
inovirati na temelju steenog iskustva. U tom smislu postoji duga
povijest inovacija misli o menadmentu - mnogi autori, kao to su
Mauro Guilen, Daniel Wren i Eric Abrahamson, dali su tome znaajan
doprinos. Julian Birkinshaw u svojoj knjizi Gaint Steps in Management
opisao je 50 najvanijih inovacija menadmentu u proteklih 150
godina. U tom se razdoblju svaka generacija koristila vlastitim
pojmovima istiui iste ciljeve izvoenja rada poput: u ranim 1990-im
pojam je bilo opunomoenje; u 1970-im kvaliteta ivljenja; u 1960-im
sociotehniki sustav; u 1930-im pokret ljudskih odnosa; u 1890-im
pokret dobrobiti rada.
Glavni zagovornik ovog pristupa (nazvanoga trei put) je
Julian Birkinshaw; on u svom konceptu reinventivnog menadmenta
Malone, T., The Future of Work: How the New Order Will Shape Your Organization, Your
Management Style, and Your Life, Harvard Busines School Press, Boston, MA, 2004.
12 Rheingold H., Smart Mobs, Perseus Publishing, Cambridge, MA, 2003.
11
polazi od bazine definicije menadmenta akta dovoenja ljudi da

zajedno ostvare eljene ciljeve. Na temelju takve definicije
menadmenta Birkinshaw smatra da se rasprava o aktivnostima i
principima menadmenta moe uiniti mnogo eksplicitnijom. U tom
smislu i njegova knjiga Reinventing Management sugerira da
menaderi postaju svjesniji izbora o tome kako izvesti rad, te
pokazuje kako oni mogu napraviti pametnije izbore u budunosti.
Naalost, ta se svijest sporo mijenja, emu su uzroci u sljedeem: 13
- ukorijenjeno miljenje je teko mijenjati
- nova praksa menadmenta je krha
- poduzea su vie zainteresirana za rezultate nego za
unapreenje prakse
- u tekim vremenima ljudi se plae iskuati neto novo
- eksterna regulacija vraa poduzea natrag ka veem stupnju
centralizacije i kontrole.
Meutim, unato svim tim potekoama i sporim promjenama

u praksi menadmenta, postoje i odreene specifine tehnoloke i
socijalne promjene koje e imati znaajan utjecaj na nain upravljanja
poduzeem u budunosti.
2. SUVREMENI MODELI MENADMENTA

2.1. Uvodna razmatranja
Tokom proteklog stoljea menadment je kao znanstvena disciplina
doivljavao razliite promjene od tradicionalne, klasine
(strukturalne) pa do moderne i postmoderne paradigme. 14 Naime,
koncipiran na paradigmi poduzea kao zatvorenog sustava u kojemu
su efikasnost i kontrola temeljna naela (racionalna kola
menadmenta), doivio je niz promjena. Te su se promjene posebno
manifestirale krajem 20. stoljea potaknute razvojem informatike
tehnologije i umreavanja, te su imale dramatian utjecaj na
upravljanje i voenje poduzea. U svijesti ljudi nastala je predodba o
poduzeu bez papira i bez ljudi - kompjutorski integrirana
proizvodnja (CIM) i kompjutorski integrirano poduzee CIE) u
Birkinshaw, J., op. cit. str. 41-43.

Vidi o tome Buble, M., Tendencije u razvoju menadmenta 21. stoljea, Zbornik Menadment,
voenje i organizacija u XXI. stoljeu, Ekonomski fakultet Split, Split, 2011., str. 1-9.
13
14
kojemu e ga top menadment iz komandno-kontrolnog centra

usmjeravati prema budunosti. Meutim, takva vizija nije ostvarena
jer su ljudi (zaposlenici) ono to poduzeu daje fleksibilnost i
kreativnost. Po miljenju Savagea 15 efektivna je integracija mogua
tranzicijom od strme hijerarhije k plitkoj mrei u kojoj e postojati
izvjesna hijerarhija, ali e nain operiranja biti kvalitativno drugaiji.
U tom kontekstu nastaje potraga za novim modelima menadmenta,
pri emu su razvijeni razliiti koncepti relevantni za poduzee 21.
stoljea.
Ve krajem 1970-ih Peter Drucker razvija svoj koncept nove
organizacije u kojemu e budue poduzee imati bitno reduciran broj
razina menadmenta. Ono e biti zasnovano na znanju i
samousmjeravanju, tako da e tradicionalni komandno-kontrolni
model imati malo znaenja. Takvo e poduzee, po njegovu miljenju,
imati malo slinosti s poduzeem 1970-ih godina. 16
U to isto vrijeme Stanley Davis oekuje pomak fokusa s

hijerarhijske na mrenu organizaciju, premda mree nikada nee
zamijeniti ili nadopuniti hijerarhiju; radije e ovo dvoje biti ukljueno
unutar ire koncepcije koja obuhvaa oboje. 17
Richard Nolan et al. sugeriraju da je birokratski hijerarhijski

oblik organizacije kojim se koristi najvei broj poduzea istroen, i da
organizacijska struktura poduzea 21. stoljea mora bili oblika mree
kako bi ono bilo konkurentno. 18
Kao nastavak na ove koncepte menadmenta razvijaju se i

odreeni modeli od kojih se ovdje navode tri japanski model holona,
njemaki model fraktalne tvornice i ameriki model agilne
proizvodnje. 19 Iz tih modela izrasta novi model model
samoorganizacije ijem razumijevanju znaajno pridonose radovi
brojnih autora, od kojih se ovdje navode samo neki.
Savage, M. C., 5th Generation Management Co-creating through Virtual Enterprising, Dynamic
Teaming, and Knowledge Networking, Butterworth-Heinemann, Boston, 1996., str. XVIII.
16 Drucker, P., The Coming oft the New Organization, Harvard Business Reviev Vol. 66, No 1.
(1988) 45.
17 Davis, M. S., Future Perfect, Addison-Wesley, Reading, MA, 1987. , str. 89.
18 Nolan, R., Pollack, J. A., Ware, P. J., Creating the 21st Century Organization, Stage by Stage, Vol.
8, No. 4 (1988) 1-11.
19 Vie o tome vidi Savage, M. C., op. cit., str. 128-138.
15
10
Sally Helgesen u svojoj knjizi The Web of Inclusion koristi se

web metaforom za organiziranje visokoadaptivnih kompanija. 20 Tom
Peters u svojoj knjizi Liberation Management tvrdi da se uspjeh ne
moe postii u krutim birokratiziranim strukturama. Stoga po
njegovu miljenju treba svjesno proizvesti dezorganizaciju koja e
osloboditi, i to tako da se radikalno snizi vertikala menadmenta, te
izvri horizontalno ralanjivanje poduzea u male autonomne
poduzetnike jedinice. 21 Tu su i drugi znaajni autori, kao to su
James Quinn Brian, Charles Handy, James O'Toole te Gifford i
Elizabeth Pinchot, koji piu o inteligentnom poduzeu kao novoj
paradigmi, kraju birokracije i razlozima nastanka inteligentne
organizacije, voenju promjena i vremenu nerazboritosti. 22 U tom se
kontekstu ne moe mimoii Jessica Lipnack i Jeff Stamps kao glavni
nositelji znanosti o umreavanju. 23 Uz njih se javlja i vie autora
kojima su u fokusu istraivanja inteligentne organizacije,
kolaborativna inteligencija, intelektualni kapital i aktiva znanja. U tom
kontekstu valja spomenuti Michael McMaster s knjigom znaajnog
naslova The Intelligence Adventage: Organising for Complexity, u kojoj
se tretira duboko poimanje kompleksnosti organizacije. 24
Na navedenim i drugim osnovama razvijaju se brojni modeli
menadmenta od kojih se ovdje izdvajaju etiri relevantna:
- radikalni menadment
- reinventivni menadment
- agilni menadment
- menadment 2.0.
Karakteristika naznaenih modela menadmenta je u tome to

oni predstavljaju razliite putove izlaska iz krize u koju je zapao
tradicionalni menadment, pri emu su neki vie, a neki manje
Helgesen, S., The Web of Inclusion: A New Architecture for Building Great
Organizations,Doubleday Currency, New York, 1995.
21 Peters, T., Liberation Management: Necessary Disorganization for the Nanosecond Nineties,
Macmillan, New York, 1992.
22 Quinn Brian, J., Intelligent Enterprises: A New Paradigma for a New Era, The Free Press, New
York, 1992.; Handy, C., The Age of Unreason, Harvard Business School Press, Boston, MA, 1989.;
O'Toole, J., Leading Change: Overcoming the Ideology of Comfort and Thyrrany of Custom, JosseyBass, New York, 1995.; Pinchot, G. i E., The End of Bureaucracy and the Rise of the Intelligent
Organization, Berrett-Kochler, San Francisco, 1993.
23 Lipnack, J., Stamps, J., The Networking Book: People Connecting with People, Routledge & Kegan
Paul, New York, 1986.
24 McMaster, M., The Intelligence Adventage: Organising for Complexity, Butterworth_Heinemann,
Newton, Ma., 1995.
20
11
radikalni. Njihovo je poznavanje pretpostavka za daljnja istraivanja

koja bi trebala dovesti do relevantnih modela menadmenta
primjerenih poduzeu 21. stoljea.
2.2. Radikalni menadment
2.2.1. Pojam radikalnog menadmenta
U dananjim uvjetima turbulentnog okruenja opstanak poduzea

uvjetovan je njegovom sposobnou da bude visoko produktivno,
inovativno i u kojemu postoji visoka satisfakcija poslom. Stoga se
postavlja pitanje je li mogue stvoriti takve uvjete koji bi bili prikladni
da se formira i odri takvo poduzee Stephen Denning tvrdi da je to
mogue uz primjenu radikalnog menadmenta. 25 Po njemu radna
mjesta treba kreirati drastino drugaije od onih u tradicionalnom
menadmentu, to implicira fundamentalni pomak u nainu miljenja,
govora i djelovanja na radu, planiranju, organiziranju, upravljanju
ljudskim resursima, voenju i kontroliranju. Drugim rijeima, sve je
drugaije on fundamentalno mijenja poslovanje. U tom smislu
Stephen Denning definira radikalni menadment kao nain
upravljanja organizacijama koji generira istovremeno visoku
produktivnost, kontinuirane inovacije, duboku satisfakciju poslom i
oduevljenje klijenata. 26 Radikalni menadment usmjerava poduzee
na konstantan rast vrijednosti onoga to ono nudi svojim klijentima.
Jednom kada se poduzee prihvati tog cilja, tradicionalni menadment
zasnovan na komandno-kontrolnom principu prestaje biti odriva
opcija. Umjesto toga poduzee u svojoj organizacijskoj strukturi
prirodno gravitirati prema nekoj varijanti samoorganizirajuih
timova. Razlog je tome u injenici da samo mobiliziranjem pune
energije i kompetentnosti zaposlenih, to se ostvaruje
samoorganiziranjem timova, poduzee moe generirati kontinuiranu
vrijednost inovacija potrebnih radi zadovoljenja klijenata.
Istovremeno, zadovoljstvo klijenata ima povratni utjecaj na
zadovoljstvo lanova samoorganiziranih timova.
25 Tim pojmom su se koristili i Culbert, S. A., McDonough, J. J., u knjizi Radical Management:
Power Politics and the Pursuit of Trust, Free Press, New York, 1985.
26 Denning, S., The Leader's Guide to Radical Management Reinventing the Workplace for the
21st Century, Jossey-Bass, San Francisco , CA, 2010.
12
Za veinu poduzea radikalni je menadment fundamentalna

promjena njihove organizacijske kulture od kulture uloga
(birokratske kulture) prema kulturi osoba (klaster strukture). Stoga
je veoma rizino da ga menadment pokua nametnuti kao to je to
inio implementacijom koncepta preoblikovanja poslovnih procesa.
Naime, radikalni menadment nije uputno uvoditi tako da ga
koncipira grupa eksperata, a potom menadment naturi zaposlenima
kao nain izvoenja rada. Implementacija radikalnog menadmenta
temelji se na interaktivnoj komunikaciji sa zaposlenima tako da oni
participiraju u kokreaciji nove vrste radnog mjesta. Da bi ta
implementacija uspjela, neophodno je mobilizirati energiju, duh i
ingenioznost zaposlenih, te osigurati njihovo fokusiranje na
zadovoljstvo klijenata i izvoenje rada na zadovoljavajui nain. Da bi
se to ostvarilo, menadment mora privui zaposlene na preuzimanje
odgovornosti u kokreaciji nove, produktivnije i sigurnije budunosti.
To znai koritenje mogunosti da radei zajedno s drugim ljudskim
biima odgovore nekim permanentnim zahtjevima ljudske prirode
neke drevne i nataloene potrebe za injenje stvari zajedno s ljudima
da bi oduevili druge. 27
Radikalni menadment takoer reagira na anksioznost

(tjeskobu, strah) u mnogim novoosnovanima poduzeima da e prije
ili poslije, ak i ako su ona uspjena, doivjeti propast ne napuste li
paradigmu tradicionalnog u korist paradigme radikalnog
menadmenta.
Radikalni menadment pretpostavlja putovanje to je neto
to nee nikada prestati. Putovanje treba biti voeno ne kroz
detairanje kontemplacije, ve od udubljivanja u prozaini rad ijim
su rezultatima zadovoljni klijenti. 28 Ono to na tom putovanju treba
napraviti je poveanje ljudskih kapaciteta i simultano inspiriranje
visoke proizvodnosti, kontinuirano inoviranje, duboka satisfakcija
poslom i zadovoljstvo klijenta. 29
Denning, S., op. cit., str. 53-54.

Denning, S., op. cit., str. 40.
29 Denning, S., op. cit., str. ix.
27
28
2.2.2. Naela radikalnog menadmenta
13
Postojea praksa menadmenta optereena je s vie problema

koji se ne mogu rijeiti jednim popravkom, kao to su uzimanje vie
zaposlenika 30, ili ubrizgavanje osjeaja hitnosti 31, ili uvoenje novih
tehnolokih platforma 32. To je mogue tek promjenom postojeih
naela menadmenta i izgradnjom novih koja bi pomogla poslovnim
voama izgraditi efikasna poduzea u svijetu brzih promjena i
intenzivne globalne konkurencije. U tu je svrhu Stephen Denning,
razvijajui svoj koncept radikalnog menadmenta, formulirao sedam
temeljnih naela prikazanih na slici 1.
Naelo # 7
Interaktivno komuniciranje: prie, pitanja, razgovori
Naelo # 1
Fokus rada na zadovoljenje klijenta
Naelo # 2
Rad pomou samo-organiziranih
timova
Naelo # 3
Rad u iteraciji voenoj od strane
klijenta
Naelo # 4
Isporuka vrijednosti klijentu u svakoj
iteraciji
Naelo # 5
Biti potpuno otvoren prema
zaprekama pri unapreenju
Naelo # 6
Stvarati kontekst za kontinuirano
samo-unapreenje pomou tima
Kontinuirano inoviranje
Slika 1.: Radikalni menadment: sedam temeljnih principa kontinuiranog

inoviranja (Denning, S., op. cit., str. 4.)
30 Kotter, J., Buy-In: Saving Your Good Idea from Getting Shot Down, Harvard Business Press,
Boston, MA, 2010.
31 Kotter, J., A Sense of Urgency, Harvard Business Press, Boston, MA, 2010.
32 McAffe, A., Enterprise 2.0
- New Collaborative Tools for Your Organiuation's Toughest
Challenges, Harvard Business Press, Boston, MA, 2009.
14
Nijedno od sedam naznaenih naela pojedinano nije novo ono to je novo ine sva ona zajedno kao integrirani pristup i njihova
istovremena primjena. Ako bi se neko od njih izvodilo pojedinano,
bilo bi neodrivo jer je u suprotnosti s teorijom i praksom
tradicionalnog menadmenta. Odatle i potreba njihova zajednikog
izvoenja kako bi se ostvario radikalni porast proizvodnosti i
zadovoljstva zaposlenih i korisnika njihovih outputa. U tom kontekstu
sedam povezanih (isprepletenih) naela radikalnog menadmenta
ine novi mentalni model menadmenta.
Istovremena primjena svih naela radikalnog menadmenta

rezultira odrivom promjenom koja je radikalno produktivnija za
poduzee, blia je inovativnom nainu miljenja i donosi vie
zadovoljstva zaposlenima i klijentima. Integrirana implementacija
svih naela daje pristup u njegovu punom potencijalu. Svaka
komponenta dodaje prirast: kada se one kombiniraju, prirast postaje
eksponencijalan. 33
Kljuni dobitak primjene naela radikalnog menadmenta je u
promjeni orijentacije koja je bila usmjerena na stvari (proizvode i
sustave), na orijentaciju usmjerenu na ljude - cilj usmjeren ljudima,
uloga menadera usmjerena ljudima, mehanizam koordinacije
usmjeren ljudima, osobe usmjerene na vrijednosti i komunikacija
usmjerena ljudima. 34 U tom se smislu postavlja pitanje: Trebamo li
biti iznenaeni da u 21. stoljeu nije rije o stvarima, ve o ljudima?
2.3. Razlike izmeu tradicionalnoga i radikalnog
menadmenta
Iz svega to je prije reeno razvidno je da izmeu tradicionalnoga i

radikalnog menadmenta postoje znatne razlike. One se pojavljuju u:
ciljevima, nainu organiziranja, planiranju, mjerenju napredovanja,
komuniciranju, odgovornosti za unapreenje i usmjerenosti na
konkurentnost. Te razlike imaju odgovarajue konsekvence, kako se
to vidi iz tablice 1.
33
34

Tablica 1. Razlike izmeu tradicionalnoga i radikalnog menadmenta
15
Karakteristike
Tradicionalni menadment
Radikalni menadment
Cilj
Svrha je rada da proizvede

dobra i usluge.
Usmjerenost rada na zadovoljstvo

klijenta.
Rad se izvodi u skladu s

iscrpnim planom.
Rad se izvodi u iterakciji voenoj

od klijenta usmjeren na
kontinuirano inoviranje.
Nain organizacije
rada
Planiranje
Mjerenje
napredovanja
to se komunicira
Unapreenje
Kako se komunicira
Glavna usmjerenost
konkurentnosti
Konsekvence
Rad se izvodi individualno

izvjetavanjem nadreenoga.
Kako se rad odvija, osigurava se
izvjetaj o napredovanju o tome
to je sukladno planu.
Komunikacija se odnosi na ono
to ljudi trebaju znati.
efovi su odgovorni za
proizvodnost.
Jednosmjerna komunikacija:
slati poruke ljudima i kazati im
to trebaju raditi.
Redukcija trokova: ekonomija

obujma, downsizing,
outsourcing.
Stopa povrata na aktivu esto

opada. Inovacije se usporavaju.
etiri od pet radnika nisu
potpuno angairani u svom
poslu. Kupci dobivaju prosjene
proizvode i usluge.
Izvor: Denning, S., op. cit., str. 8.
Rad se izvodi u
samoorganizirajuim timovima
Isporuka vrijednosti klijentima
svake iteracije.
Biti potpuno otvoren u pogledu

smetnja unapreenju.
Stvaranje konteksta za
kontinuirano samounapreivenje
s pomou timova.
Interaktivna komunikacija kroz
izlaganja, pitanja i razgovor.
Vrijeme: isporuka vie vrijednosti

klijentu to prije.
Kontinuirano inoviranje:
samoorganizirani timovi
normalno evoluiraju u timove
visokih performansa. Fokusirani
na zadovoljavanje klijenata s
natprosjenom proizvodnosti i
jakom satisfakcijom poslom.
Konsekvence primjene radikalnog menadmenta koje se u

krajnjoj liniji manifestiraju u viestrukom rastu proizvodnosti rada,
zadovoljstvom klijenata i satisfakcije poslom, dovoljno govore u prilog
prihvaanju radikalnog menadmenta. To dodue ne znai da je
radikalni menadment lijek za sve probleme poduzea tovie,
postoje situacije u kojima on nije aplikabilan, a to su pojedinani i
nekvalificirani rad kao i situacije rada javnog sektora u kojima
institucija mora biti neutralna. 35
35
Denning, S., op. cit., str. 52-53.
2.4. Reinventivni menadment
16
Julian Birkinshaw 36, suosniva The Management Lab sa Gary

Hamelom, razvio je model menadmenta koji se bitno razlikuje od
onoga uobiajenog zasnovanog na etiri ili pet funkcija planiranju,
organiziranju, kadroviranju, voenju i kontroliranju. Po njemu
menadment mora definirati ciljeve, motivirati zaposlene na
ostvarenje tih ciljeva, koordinirati njihove napore i donositi odluke. U
tom smislu on govori o etiri dimenzije menadmenta od kojih dvije
tretira kao sredstva, a dvije kao ciljeve. Te se dimenzije menadmenta
mogu ostvarivati primjenom dviju skupina divergentnih principa
unutar svake dimenzije, kako je to prikazano na slici 2.
Slika 2.: etiri dimenzije menadmenta (Birkinshaw, J., op. cit., str. 18.)
U vezi s naznaenim principima postavlja se nekoliko kljunih

pitanja. 37 Prvo, znai li to da e tijekom vremena poduzea teiti k
ostvarivanju alternativnih principa postavljenih na desnoj strani
gornje slike? Drugo, ako konkurentska prednost ovisi o izboru
adekvatnog modela menadmenta, postoje li neki kriteriji koji utjeu
na izbor tih principa? Tree, ima li uope smisla ponekad izabrati
tradicionalne (one na lijevoj strani) radije nego alternativne (one na
desnoj strani)? etvrto, postoji li pouzdan klaster principa koje treba
zajedno povezati?
Da bi se dobio odgovor na ta pitanja, potrebno je razmotriti
nain miljenja i prakse menadmenta razvijenih tijekom vremena.
36 Birkinshaw, J., Reinventing Management, Jossey-Bass, San Francisco, CA, 2012.

37 Birkinshaw, J., op. cit., str. 39.
(1) Koordiniranje aktivnosti
17
Koordinacija je proces usklaivanja i integriranja

individualnih i grupnih napora i aktivnosti da bi se uspjeno ostvarili
zadaci i postavljeni ciljevi s minimalnim utrokom vremena i napora
uz uporabu niza formalnih ili neformalnih postupaka i mehanizama. 38
Sve te postupke i mehanizme Birkinshaw sintetizira u dvije skupine
koje tretira kao dva principa, i to:
- birokracija
- emergencija.
U realnoj praksi ova se dva principa menadmenta rijetko

ostvaruju u svojemu ekstremnom obliku. Naime, izmeu krajnjeg
modela tradicionalne birokracije, na jednoj, i modela istog trita, na
drugoj strani, tri su modela mogua model fleksibilne birokracije,
model internog trita i model mree. Najvei broj poduzea moe se
locirati izmeu ta dva principa primjenjujui razliite njihove
kombinacije.
(2) Donoenje i komuniciranje odluka
Donoenje i komuniciranje odluka proces je izbora jedne od

nekoliko potencijalnih opcija i njihovo prenoenje onima koji po tim
opcijama trebaju postupati. Koju od tih opcija izabrati, moe biti
veoma teak zadatak, a njegov rezultat zna imati dalekosene
posljedice. Stoga je pitanje koji od principa menadmenta primijeniti
pri tom izboru znajui da su dva od njih kljuna, i to su: 39
- hijerarhija
- kolektivna mudrost.
Hijerarhija i kolektivna mudrost dva su principa

menadmenta koja se u realnoj praksi najee ostvaruju u
kombinaciji, pri emu ponekad prevladava prvi, a nekad drugi princip.
Na kontinuumu izmeu ta dva principa etiri su modaliteta komuniciranje s podreenima, dobivanje inputa od podreenih o
donesenim odlukama, koritenje podreenima u rjeavanju problema
i inoviranju, te koritenje eksternim inputima za unapreenje
odluivanja
38
39
Bahtijarevi-iber, F., Sikavica, P., Leksikon menadmenta, Masmedia, Zagreb, 2001., str. 237.
Birkinshaw, J., op. cit., str. 87-92.
18
Kombiniranje ova etiri naina omoguava menadmentu da

pri donoenju odluka ostvari maksimalnu efektivnost procesa
odluivanja, a time i izbor najbolje odluke
(3) Postavljanje ciljeva
Postavljanje ciljeva jedna je od vanih aktivnosti

menadmenta, te istovremeno je i vana motivacijska tehnika. Ciljevi
se mogu postavljati od hijerarhije, ali mogu izvirati i iz kolektivne
mudrosti. Meutim, kako nije svejedno na koji e se nain ciljevi
postavljati, jednako tako nije svejedno na koji e se nain oni
ostvarivati. Razlikuju se dva naina ostvarivanja ciljeva: 40
- podeavanje
- neizravnost.
Dok je u tradicionalnom menadmentu princip podeavanja

dominantan i iskljuiv, danas sve vie na znaenju zauzima i princip
neizravnosti u postizanju ciljeva poduzea. Taj se princip ostvaruje uz
pomo tri modaliteta slijeenje indirektnog cilja, slijeenje
kreativnog cilja i slijeenje cilja u koji se vjeruje. Da bi se bolje
sagledalo znaenje principa neizravnosti, potrebno je analizirati
razliite pristupe kojima se poduzea koriste a koji imaju svoje
specifinosti, pa zbog toga i takvu primjenu.
(4) Motiviranje zaposlenih
Motivacija zaposlenih danas je jedno od krucijalnih pitanja

menadmenta s obzirom na to da vie nisu toliko u pitanju ljudske
mogunosti i znanja, jer su ona nesumnjivo golema, koliko
motiviranje i poticanje konstruktivne primjene tih mogunosti u
funkciji ostvarivanja organizacijskih ciljeva i razvoja. 41 Dodue,
menadmentu danas stoje na raspolaganju brojne tehnike motiviranja
zaposlenih kojih je razvoj osobito bio ubrzan nakon to su poznati
teoretiari motivacije Elton Mayo, Abraham Maslow, Douglas
McGregor i drugi otkrili humanu stranu poduzea. Od tada pa do
danas publicirani radovi o motivaciji eksponencijalno su rasli, tako da
su se iskristalizirala dva temeljna pristupa motivaciji jedan
usmjeren na potrebe zaposlenih, a drugi na pokretae koji stimuliraju
Prema Birkinshaw, J., op. cit., str. 120.
Bahtijarevi-iber, F., Management ljudskih potencijala, Golden marketing, Zagreb, 1999., str.
555.
40
41
19
ljude da rade bolje. 42 Kljuno pitanje koje izvire iz tih pristupa (u

okviru kojih su razvijene brojne teorije motivacije) odnosi se na
razlikovanje ekstrinzine od intrinzine motivacije. Recentna
istraivanja to su ih proveli psiholozi Edward Deci i Richard Ryan
proirila su ovo miljenje u nekoliko korisnih usmjerenja. 43 Jedno je
bolje razumijevanje komponenata intrinzine motivacije potreba za
kompetencijama, potreba za autonomijom i potreba za povezanou s
drugima. Drugo je identifikacija, hibrid treeg tipa motivacije koji oni
nazivaju internalizacija ekstrinzine motivacije. Ekstrinzinointrinzina dihotomija, drugim rijeima, stvarno je pomina skala s
razliitim razinama internalizirane motivacije izmeu dviju krajnjih
toaka.
Na temelju teorijskih ideja o motivaciji, Birkinshaw razvija

svoj model motivacijskog spektra u kojemu iznosi tri tipa pokretaa
materijalne, socijalne i osobne. Budui da je tretiranje intrinzine
motivacije novo i neuobiajeno (iako je njezin koncept poznat ve
desetljeima) treba biti paljiv pri njezinoj implementaciji. Naime,
radi se o tome da se koncept ekstrinzine motivacije prakticira u
velikih industrijskih poduzeima jo u ranim godinama 20. stoljea,
dok koncept intrinzine motivacija izrasta kao eljena alternativa
ulaskom u 21. stoljeu.
(5) etiri modela menadmenta
Na temelju analize etiri dimenzije menadmenta u kontekstu

tradicionalnih i alternativnih principa, Birkinshaw razvija modele
menadmenta dovodei te dimenzije u meusobnu vezu. On pravi
konceptualnu distinkciju izmeu sredstava i ciljeva - sredstva se
odnose na koordiniranje aktivnosti i donoenje odluka, a ciljevi na
postavljanje ciljeva i motiviranje zaposlenih. Mapiranjem sredstava i
ciljeva u dvodimenzionalnoj matrici dolazi se do etiri generika
modela menadmenta - model otkrivanja (Discovery Model), planski
model (Planning Model), model traganja (Quest Model) i znanstveni
model (Science Model), kako je to dano na slici 3.
42 Vie o tim pristupima vidi Buble, M., Menadment, Ekonomski fakultet u Splitu, Split, 2009.,
str. 487-495.
43 Ryan, M. R., Deci, L. E., Self-Determination Theory and the facilitation of intrinsic motivation,
social development, and well-being, American Psychologist, 2000, 55(1), str. 68-87.
20
Slika 3. Modeli menadmenta (Birkinshaw, J., op. cit., str. 174.)
Model otkrivanja (Discovery Model) ukljuuje labavije

definirane ciljeve i labavije definirana sredstva, a najee se
pojavljuje kod start-up poduzea i u poduzetnikoj okolini.
Planski model (Planning Model) ima vrsto definirane ciljeve i

vrsto definirana sredstva. To je model koji se podrazumijeva u
velikim, etabliranim poduzeima koja imaju jasan set stratekih
ciljeva i rutinski set procesa u izvoenju rada. Ovaj model
menadmenta moe biti visokoefikasan i profitabilan u stabilnoj i
predvidivoj poslovnoj okolini.
Model traganja (Quest Model) je onaj u kojemu poduzea ima

vrsto definirane ciljeve, a motiviranje zaposlenih provodi se
primarno uz pomo ekstrinzinih sredstava davajui zaposlenima
velik stupanj slobode u ostvarivanju ciljeva. To je dosta teak model
za dobro upravljanje.
Znanstveni model (Science Model) karakteriziraju vrsto

definirana sredstva i labavo definirani ciljevi. Znanstveno se
istraivanje vodi uz prilagodbu na uspostavljene procedure i
standarde, ali se istovremeno zaposleni ohrabruju da pronalaze i
adresiraju mogunosti (anse) gdje god se one pojavile.
Izbor izmeu etiri naznaena modela u stvarnosti ovisi o

odreenim
varijablama
ili
kontingencijskim
imbenicima
21
specifinima za dotino poduzee. Da bi se tako izabrani model

menadmenta primijenio u konkretnom poduzeu, Brikinshaw navodi
etiri kljuna koraka:44
- Razumijevanje. Raspravom o stratekom razvoju treba

uspostaviti dijalog o tome je li potrebno mijenjati postojei model
menadmenta.
- Evaluiranje. Nakon to je inicirana rasprava o promjeni

modela menadmenta potrebno je identificirati i evaluirati blokatore
u postojeem i inovativnim solucijama provesti njihovu deblokadu.
- Planiranje. Da bi se deblokirali postojei blokatori, potrebno

je predvidjeti adekvatne solucije kojima e se nai postojea rjeenja.
U tu svrhu postoje tri naina, a to su: decentralizacija, uenje iz drugih
konteksta i izokretanje tradicionalnih principa menadmenta.
- Eksperimentiranje. Nakon to je selektirana odreena opcija
deblokiranja, potrebno je provesti eksperimentiranje kako bi se ta
solucija provjerila. I kada je provjerena opcija implementirana, treba
takoer pozorno nadzirati njezino napredovanje.
Ovi su koraci ovdje prezentirani u linearnom obliku, ali

poduzea esto poduzimaju iterativni pristup - idui natrag i naprijed
izmeu svakoga od ova etiri koraka.
2.5. Agilni menadment
Prouavajui razvoj menadmenta Jurgen Appelo je utvrdio tri
njegove faze fazu znanstvenog menadmenta, koju je nazvao
menadment 1.0, fazu brojnih metoda i tehnika kojima je poboljan
znanstveni menadment a nazvao je menadment 2.0 i najnoviju fazu
karakteristinu po kompleksnosti, koju je nazvao menadment 3.0. S
vremenskog aspekta radi se o tri etape prva obuhvaa otprilike
razdoblje prve, a druga otprilike druge polovice 20. stoljea, dok tree
obuhvaa tekue razdoblje 21. stoljea. Appelo vjeruje da je
menadment u svojoj treoj inkarnaciji konano dobio utemeljenje na
solidnim znanstvenim osnovama. Ranija poboljanja (menadment
2.0) jo su uvijek korisna, ali se sada moraju zamijeniti pretpostavke o
hijerarhiji s mreama jer je 21. stoljea doba (epoha)
44
Birkinshaw, J., op. cit., str. 249.
22
kompleksnosti. 45 Po njemu je menadment 3.0 zasnovan na teoriji

kompleksnosti u temelju koje se nalazi nelinearan nain miljenja, u
direktnoj suprotnosti s nainom miljenja u tradicionalnome
menadmentu (menadmentu 1.0). Appelo vjeruje da su ljudi
najvaniji dio neke organizacije i da menaderi moraju initi sve kako
bi mogli drati ljude aktivnima, kreativnim i motiviranim. On dalje
vjeruje da se timovi mogu samoorganizirati i da oni zahtijevaju
opunomoenje, autorizaciju (ovlatenje) i povjerenje menadmenta.
Objanjava da samoorganizacija moe voditi neemu i da je ona
takoer prijeko potrebna da zatiti ljude i podijeli resurse, te da dade
ljudima jasnu svrhu i definirane ciljeve. Takoer vjeruje da timovi ne
mogu ostvarivati ove ciljeve ako lanovi tima nisu dovoljno sposobni,
te da menaderi moraju takoer pridonijeti razvoju kompetencija.
Mnogi timovi operiraju unutar konteksta kompleksne organizacije i
stoga je uvjeren u to da je vano razmotriti strukture koje
poboljavaju komunikaciju. Takoer misli da ljudi, timovi i
organizacije trebaju kontinuirano unapreenje kako bi odgodili
pogrjeke to je mogue due.
Na tim osnovama Appelo je razvio model menadmenta

prikazan kao estooki monstrum nazvan Martie s odvojenim
pojedinim okom koje gleda na ljude, opunomoenje, poravnanje
(prilagodba, usklaivanje), unapreenje, kompetencije i strukturu. U
tom kontekstu model menadmenta karakterizira est aspekata:
- energiziranje ljudi
- opunomoenje timova
- poravnanje (podeavanje) ogranienja
- razvoj kompetencija
- rast strukture
- unapreenje svega.
Ovi aspekti modela menadmenta prikazani su na slici 4.
45 Appelo, J., Management 3.0 Leading Agile Developers, Developing Agile Leader, AddisonWesley, Boston, MA, 2011., str. xxxv.
23
Slika 4. Martie, model menadmenta 3.0 (Appelo, J., op. cit., str. 13)
Appelo se koristi terminom views umjesto principles ili

pilars (stupovi, potpornji) zato to on naglaava ideju da je to
jedan isti sustav s gledita razliitih kutova. est gledita razliiti su
naini gledanja na iste stvari.
Appelo polazi od toga da je prema teoriji kompleksnih sustava

svaki jednostavan opis nekompletan s obzirom na to da se izostavljaju
detalji, a upravo su oni ono to svaki sustav ini specifinim. U tom
kontekstu i model menadmenta 3.0 je nekompletan. Meutim s
aspekta zakona komplementarnosti, bilo koja dva stajalita su
komplementarna.
Po miljenju Appeloa uvijek e biti koegstirajuih i konfliktnih

modela menadmenta, sa svojim prednostima i manama; nikada nee
postojati jedna teorija menadmenta, pa zato treba krpati teorije,
metode i okvire.
Da bi pokazao kako su i drugi modeli menadmenta takoer

nekompletni, Appelo analizira etiri modela: The Toyota Way,
Deming's 14 Principles, Mintzberg's Six-Plane Model i Hamel's Five
Principles. to se tie zadnjega od njih, on konstatira da iako
imenovanje pet principa menadmenta koje navodi Hamel ine
dijelom nejasnim, ipak se prepoznaje najvie ideja koje oni nose
(eksperimentiranje, mutacija, darvinistika selekcija, umreavanja
umjesto hijerarhija, distribuirano vodstvo, inspirirajui ciljevi, skrb za
ljude, razliitost, kreativnost, inovativnost, itd.). Meutim u tom je
modelu izgubljen razvoj kompetencija. Po miljenju Appeloa ini se da
se u Hamelovu modelu pretpostavlja kako izvrsni zaposlenici,
24
jednostavno, padaju s neba padobranom, koji nema cijene

zalijepljenom na njih. On zakljuuje da to, naalost, ne moe nikada
biti njegovo iskustvo.
Postoje desetine, ako ne i stotine, modela menadmenta od

kojih nijedan nije idealan iako se mogu nai znaajne vrijednosti u
svakome od njih. Normalno je da ljudi preferiraju jednostavne
odgovore, ali svijet je kompleksniji nego to se obino misli.
Kada se raspravlja o menadmentu, tada se, po miljenju

Appeloa, ne bi trebalo prepirati oko toga tko ima pravo a tko ne jer su
svi modeli pogrjeni, ve bi se trebalo fokusirati na one koji su
korisniji u danom kontekstu.
2.6. Menadment 2.0
Menadment 2.0 najradikalniji je pristup razvoja menadmenta to je
pristup koji zahtijeva kompletnu promjenu paradigme menadmenta.
U tom smislu, za menadment 2.0 polazi se od pretpostavke da je
veina menaderskih principa i sustava utemeljena na potpuno
nepotrebnoj menaderskoj paradigmi, pa stoga menaderske
inovacije predstavljaju ultimativni izvor konkurentskih prednosti. 46
Po njemu je nemogue izgraditi kljune organizacijske sposobnosti
sutranjice na naelima menadmenta 20. stoljea, dakle na naelima
koja vuku svoje podrijetlo jo sa samog poetka industrijske
revolucije. Zbog toga se, dre zastupnici menadmenta 2.0, moraju
razotkrivati i preispitivati dugogodinje menaderske ortodoksije
koje su dominirale proteklim stoljeem, s jedne, te analizirati praksu
naprednih poduzea dananjice, s druge strane.
Nastanak i razvoj menadmenta 2.0 moe se promatrati s vie
aspekata (u svakom je prisutan Gary Hamel) od kojih su tri specifina,
a to su:
- MIX Management Inovation eXchange
- Management 2.0 Hackathon
- Management 2.0 Gary Hamela.
Hamel, G., The Future of Management, Harvard Business Press, Boston, Massachusetts, 2007.;
Hamel, G., Leading the Revolution, www.BizBriefing.com; Grant, M. R., The Future of
Management: Where is Gary Hamel Leading Us?, Long Range Planning, 41 (2008) 469-482.
46
2.6.1. MIX Management Inovation eXchange
25
MIX Management Inovation eXchange je inovativni projekt koji su

pokrenuli ugledni profesori, predavai i praktiari poput Gary
Hamela, Setha Godina, Jeffreya Pfaffera, Roba Suttona, Vincent Nayara,
Billa Georgea i drugih. Namjera je ovom projektu poticati evoluciju i
revoluciju znanosti menadmenta, koju dre najvanijim izumom
ljudskog roda. S tog aspekta menadment se tretira kao tehnologija
ljudskih postignua koja je znatno pridonijela prosperitetu ljudskog
drutva. Meutim, promjene do kojih je dolo nadasve tijekom druge
polovice 20. stoljea, uvjetovale su da temeljne zasade menadmenta
oblikovane krajem 19. i poetkom 20. stoljea vie nisu dovoljne da bi
se uinkovito suelile tim promjenama. Odatle potreba
fundamentalnog preispitivanja stoljetne teorije i prakse
menadmenta nazvanoga moderni menadment ili Menadment 1.0
U oblikovanju novog modela menadmenta ovaj projekt polazi
s dva aspekta s aspekta novih imperativa i s aspekta novih
oekivanja
Novi imperativi
Nova oekivanja
1. Ubrzane promjene
1. Svakoj se ideji moraju osigurati jednake

mogunosti.
2. Hiperkonkurentnost
3. Nivelacija znanja
4. Poveana odgovornost
2. Doprinos bi se trebao vie vrednovati od

preporuka.
3. Hijerarhija bi se trebala postavljati na
principu odozdo prema gore radije nego na
principu odozgo prema dolje.
4. Umjesto da se dodjeljuju, zadatke bi ljudi

trebali samostalno birati.
Izvor: MIX Manifest, Quantum21.net, veljaa, 2012., str. 2/14-3/14.
Da bi se realizirala nova oekivanja, stvaraju se i nove

mogunosti osmiljavanja boljih naina umnoavanja i sabiranja
ljudskih nastojanja. Prije pojave Interneta tomu su sluila dva rjeenja
trite i birokracija, a Interenet je iznjedrio trei distribuirane
mree.
26
Prednost je trita da oslobaa inicijativu i strasti, a slabost

loa koordinacija kompleksnih zadataka. Nasuprot tomu, birokracija
dobro koordinira sloene aktivnosti, ali zato ima slabost to ljudsku
inicijativu i kreativnost podreuje kontroli. Za razliku od trita i
birokracije, distribuirane mree zahtijevaju malo ili nimalo kontrole, a
istovremeno maksimalno oslobaaju inicijativu i kreaciju. U tom
smislu one omoguavaju da se kompleksne aktivnosti koordiniraju
zaobilaenjem administrativnih prepreka, a to bi moglo omoguiti da
organizacije budu:
- velike ali ne birokratske
- fokusirane ali ne kratkovidne
- specijalizirane ali ne balkanizirane
- efikasne ali ne nefleksibilne
- disciplinirane ali ne obespravljene
- prikladne za budunost i za ljudska bia.
Da bi se te mogunosti ostvarile, nije dovoljno samo

implementirati distribuirane mree ve je potrebno prihvatiti DNK
Interneta s utkanom matricom vrijednosti koja naglaava zajednicu,
slobodu,
fleksibilnost,
transparentnost,
meritornost
i
samoodreenje. 47 Kako bi se na tim osnovama oblikovao novi,
inovativni koncept menadmenta, na dvodnevnoj konferenciji 2008.
godine okupilo se tridesetak vodeih svjetskih mislilaca i lidera iz
podruja teorije i prakse menadmenta i oni su oblikovali Smjernice
za razvoj menadmenta. U tom je dokumentu sintetizirano 25
ambicioznih ciljeva koji bi trebali redefinirati menadment,
grupiranih u est skupina: 48
- ozdraviti duu biznisa
- osloboditi i pokrenuti ljudske potencijale
- poticati strateku obnovu
- podijeliti mo irom organizacije
- preoblikovati umove lidera i menadera
- uspostaviti ravnoteu i sklad.
Tako saet koncept MIX-a poiva na tome da se iskoristi

mogunostima tehnologije Web 2.0 kako bi se potaknuo razvoj
programa Menadment 2.0. Pritom treba naglasiti da sve naznaene
smjernice (moonshots) nisu nove jer se one ve susreu u razliitim
47
48
MIX Manifest, Quantum21.net, veljaa, 2012., str. 4/14.

Ibidem, str. 5/14-10/14.
27
tipovima (vrstama) organizacijama. Meutim, ovdje su nabrojene

kako bi se potakla istraivanja za novim nekonvencionalnim
rjeenjima, a to je zapravo i temeljni cilj MIX-a.
2.6.2. Management 2.0 Hackathon
Management 2.0 Hackathon pionirski je eksperiment u rjeavanju

velikih problema Management Inovation eXchange (MIX) u zajednici
sa Saba i Enterprise 2.0 konferencijom.
Polazi od ogranienja Menadmenta 1.0 u rjeavanju

problema s kojima se sueljavaju dananje organizacije to se
manifestiraju u:
- rapidnom ubrzanju tempa promjena
- rastuemu mnotvu nekonvencionalnih rivala i osipanju
(ruenju) ulaznih barijera
- rapidnom prijelazu iz ekonomije znanja u ekonomiju
stvaralatva.
Kako bi se suelile s takvim izazovima organizacije e morati

postati adaptabilnije, inovativnije i inspiriranije vie nego to su to
danas. Naalost, principi na kojima je zasnovana konvencionalna
praksa (kao to su hijerarhija, zapovijedanje i kontrola), razvijena
prije punog stoljea, nisu dostatni potrebama 21. stoljea. Stoga je
potrebno izvesti fundamentalnu promjenu u praksi tradicionalnog
menadmenta polazei od principa izvedenih iz Web-a. Pritom se ima
u vidu da za razliku od veine organizacija Internet ve ima svojstva
adaptibilnosti, inovativnosti i inspitrativnosti. U tom smislu treba
traiti primjere gdje: 49
- koordinacija se dogaa bez centralizacije
- doprinos vrijedi vie nego vjerodajnica (akreditiv)
- mo tee od onih koji dodaju vrijednost
- mudrost mnogih istiskuje autoritet nekolicine
- nove ideje dobivaju pojaanje radije nego drobljenje
- performanse prosuuju kolege
- doprinos je ukljuen radije nego da je zapovijeen
- zadana je podjela informacija bolja nego njezino skrivanje.
49 Management 2.0 Hackathon Harnessing the Power of the Web to Reinvent Management,
http://www.sabapeoplecloud.com/files/mix-hack-report_management-2-point-hackathon.pdf
(11.03.2013.), str. 3.
28
Iz toga se logino postavlja pitanje onome menadmentu koji

tei biti inovativan: Kako se moe upregnuti snaga Web-a njegove
tehnologije, pristupi i temeljni principi a da bi se izvela reinvencija
menadmenta? To je bilo pitanje s kojim su se uhvatili u kotac
Management 2.0 Hackathon, MIX, Saba i Enerprise 2.0 Konference.
Oni su u studenome 2011. godine okupili inovatore menadmenta s
vie od pet kontinenata i oni su zajednikim, intenzivnim, online,
kolaborativnim naporima ispitivali kako principi i praktini alati
Web-a mogu oblikovati neku organizaciju adaptibilnom, inovativnom
i inspirativnom kakav je i sam Web.
Management 2.0 Hackathon je velik, online, dogaaj rjeavanja

problema uz pomo kolektivne inteligencije naprednih praktiara i
tehnologa menadmenta iz cijelog svijeta, primjenom platforme
socijalnog umreavanja. Hackathon je praktian zajedniki napor
usmjeren na stvaranje svjeih i praktinih odgovora na dananje
izazove menadmenta kao i opskrbljivanje sudionika vjetinama kako
bi postali inspirirani inovatori menadmenta. To je zasnovano na
pionirskoj metodologiji MIX-a koja e pomoi sudionicima i trebala bi
dati odgovore na neka kljuna pitanja. 50
Ona poduzea koja budu razvijala svoju praksu menadmenta

bre od drugih, opstat e u ovim burnim vremenima.
U traenju odgovora na ta pitanja Management 2.0 Hackathon

razvio je adekvatnu metodologiju i definirao 12 principa
Menadmenta 2.0. 51 Ti su principi: otvorenost, zajednitvo,
meritokracija, aktivizam, kolaboracija, znaenje (smisao), autonomija,
sposobnost sluajnog otkrivanja, decentralizacija, eksperimentiranje,
brzina i povjerenje. 52
Istraivaki tim Hackathona radio je na nalaenju onih
organizacija koje su spremne primijeniti spomenute principe pa je
pronaeno 30 realnih primjera mogue primjene. 53
50
51
52
Ibidem, str. 5.
Detaljnije o tim principima vidi http://www.managementexchange.com/m20-principles
Management 2.0 Hackathon Harnessing the Power of the Web to Reinvent Management, str. 5.
Neki od tih primjera mogu se nai na sljedeim adresama:

http://www.managementexchange.com/hack/embracing-skills-20
http://www.managementexchange.com/hack/freedom-accountability-swap
http://www.managementexchange.com/hack/collaborate-agitate-converge
http://www.managementexchange.com/hack/leader-meter-20-spotting-natural-leaders-yourcompanyhttp://www.managementexchange.com/hack/why-points-trump53
2.6.3. Management 2.0 Gary Hamel
29
Gary Hamel, ugledni predava, publicist, osniva neprofitne

organizacije Management Lab i suosniva platforme MIX Management Inovation eXchange, dri nasunom potrebom
redefinirati menadmenta. Analizom kljunih postavka tradicionalnog
menadmenta osmiljenoga prije vie od sto godina u nekome
drugaijem svijetu koji je od voa i menadera traio standardizaciju,
specijalizaciju, hijerarhiju i vrstu kontrolu, Hamel pokazuje put kojim
treba ii u inoviranju menadmenta. U tom smislu on upuuje na
potrebu da se remodeliraju oronule utvrde naela, procesa i praksa
tradicionalnog menadmenta to bi trebalo ii u smjeru odozgo prema
dolje. 54 Po njegovu miljenju najuspjenija poduzea u ovom stoljeu
bit e ona koja prihvate pravila menadmenta za novo doba, a ne ona
koja su se pomirila sa suboptimalnim kompromisima i
organizacijskim nekompetencijama kao neizbjenim nuspojavama
modela menadmenta s poetka 20. stoljea. 55
Svrhu menadmenta Hamel vidi u umnoavanju ljudskih

postignua, za razliku od tradicionalnog menadmenta, kojemu je
svrha bila rjeavati probleme kontrole i uinkovitosti. U tom je smislu
cilj menadmentu prvo umnoiti, a potom sabrati ljudski trud kako
bi se iz ljudi izvuklo vie no to bi se moglo oekivati, i to dajui im
prikladna sredstva, poticaje i radne uvjete, a potom udruujui te
napore tako da se ljudima omogui zajednikim snagama postii ono
to pojedinano ne mogu. Ti se ciljevi mogu projicirati na dva vektora
(slika 5) 56.
Ona poduzea koja osmisle bolje naine umnoavanja i
sabiranja ljudskog truda stjeu prednost u pogledu izvrsnosti. To
mogu samo ona to su svoju strukturu konfigurirala u obliku mree u
kojoj je svatko (potencijalno) povezan sa svakim. U tom sluaju
horizontalni procesi kontrole i usklaivanja uvelike zamjenjuju
vertikalne procese. 57
hierarchyhttp://www.managementexchange.com/hack/open-clip-clip
http://www.managementexchange.com/hack/co-creation-in-organisations
http://www.managementexchange.com/hack/open-contributions-hiddenherohttp://www.managementexchange.com/hack/tweetstorming
http://www.managementexchange.com/hack/just-time-teams
54 Hamel, G., op. cit., str. 241.
56 Hamel, G., op. cit., str. 251-252.
30
Umnoavanje
napora
Strast
Inovacija
menadmenta
Kreativnost
Inicijativa
Intelekt
Marljivost
Poslunost
Sabiranje
napora
Slika 5. Dimenzije menaderske djelotvornosti (Hamel, G., op. cit., str. 251.)
To je golema promjena u sreditu koje se nalazi novi

mehanizam okupljanja ljudskog truda distribuirana mrea. Naime,
tisue su godina trite i hijerarhija bili jedini mehanizmi tog
sabiranja, a sada im se pridruuje i trea opcija - distribuirane mree,
koje postoje u realnom vremenu. U tom smislu, po Hamelovu
miljenju, internetska se mrea razvija bre nego ita drugo to je
ovjek ikada stvorio veinom iz razloga to nije hijerarhija. Mrea je
itava organizirana kao periferija, bez sredita centra. Takva mrea
izravna je uvreda organizacijskom modelu koji prevladava jo od
samih poetaka ljudske prolosti. 58
U svom istraivanju budunosti menadmenta Hamel je
postavio pet elementarnih principa (naela) Menadmenta 2.0, a to
su: 59
- raznolikost
- fleksibilnost
- aktivizam
- znaenje
- sluajna spoznaja.
Tih su pet naela bezvremenska i u znaajnoj su suprotnosti s

tradicionalnim naelima menadmenta. Zbog toga odravati
58
59
Hamel, G., op. cit., str. 253.

Hamel, G., op. cit., str. 154-180.
31
ravnoteu izmeu naela modernoga i naela postmodernog

menadmenta koja e paralelno egzistirati, nee bit lako. Naime,
jednom prihvaena naela prenose se iz generacije na generaciju, i oni
koji ih private, obino ih ne podvrgavaju kritinom promiljanju.
Utoliko je vei izazov teoretiarima i praktiarima menadmenta da
tu ravnoteu odre.
Sva ova naela pretpostavljaju radikalne promjene prakse

menadmenta pa se stoga postavlja pitanje moe li se to dogoditi u
prvih dvadeset ili trideset godina ovog stoljea kao to se to dogodilo
ranih godina 20. stoljea? Hamel vjeruje da je to mogue, i da se mi
moramo potruditi da se to dogodi. Po njegovu miljenju izazovi s
kojima se moraju suoiti poslovni voe 21. stoljea barem su jednako
zastraujui, uzbudljivi i originalni kao oni s kojima su se prije stotinu
godina morali nositi svjetski industrijski pioniri. 60 Naime,
menadment je u prvoj polovici 20. stoljea doivio nagli rast i
dosegnuo svoj razvojni vrh na kojemu se zaustavio. Stoga se s pravom
postavlja pitanje je li menadment zapeo u vremenski kripac ili mu je
pak doao kraj kao to je po miljenju Francisa Fukuyame doao
kraj povijesti? to ako moderni menadmenta nije dosegao vrhunac
uinkovitosti i, uzevi u obzir izazove koji ga oekuju, uope se, tako
rei, ne penje po pravoj planini? - pita se Gary Hamel.
U traenju odgovora na takva pitanja, osmiljavat e se

budunost menadmenta i ona nee biti nita manje iznenaujua od
one s kraja 19. stoljea kada su nastajala velika poduzea i paradigma
menadmenta na kojoj su graena. Iako se ve danas govori o postmenaderskom drutvu, pa ak i postorganizacijskom drutvu, to
ne podrazumijeva budunost bez menadmenta. Meutim, doi e do
transformacije menadmenta u kojemu e menaderi sve manje i
manje biti menaderi, ali e i dalje morati usklaivati aktivnosti,
poravnavati individualne napore, odreivati ciljeve, disperzirati
znanje, alocirati resurse, ali e se taj posao sve vie i vie
rasporeivati periferiji. 61
Menadment 2.0 nee u potpunosti zamijeniti Menadment
1.0 iako se radi o nekompatibilnim konceptima izmeu kojih e biti
suprotstavljanja. Kako u svojoj knjizi The Rise of the Creative Class
Richard Florid istie: Najvei problem koji e okarakterizirati doba
60
61

32
koje nam predstoji jesu neprestane trzavice izmeu kreativnosti i

organizacije. 62 Drugim rijeima, bit sukoba izmeu ova dva koncepta
je u tome da se birokratska hijerarhija nadvlada demokracijom, dakle
da se rigidne strukture maksimalno olabave. Time se, po Hamelovu
miljenu, prvi put od svitanja industrijskog doba i na jedinstven nain
stvara poduzee spremno za budunost a koje je ujedno prikladno za
ljudska bia. 63
3. ZAKLJUNA RAZMATRANJA
Menadmentu nije doao kraj kao to je po miljenju Francisa
Fukuyame 64, doao kraj povijesti. Meutim, oito je da e se on
mijenjati s obzirom na izazove s kojima se mora suoiti u 21. stoljeu.
Te e promjene biti orijentirane na osuvremenjivanje menadmenta
kako bi se uspostavila neka nova naela zaeci kojih se mogu nai ve
u nekim dananjim poduzeima. Naime, nemogue je izgraditi kljune
organizacijske sposobnosti sutranjice na naelima menadmenta 20.
stoljea, kojima se podrijetlo jo sa samog poetka industrijske
revolucije. Zato je prijeko potrebno razotkrivati i preispitivati
dugogodinje menaderske ortodoksije to su dominirale proteklim
stoljeem, s jedne, i analizirati praksu naprednih poduzea dananjice,
s druge strane.
Prvi put od svitanja industrijskog doba, jedini nain da se
stvara poduzee spremno za budunost jest oblikovanje onoga koje je
takoer prikladno za ljudska bia. Takvo poduzee treba temeljiti na
vrijednostima koje odbacuju odvojenost i stvaraju povezanost, a to su:
- odgovornost za cjelinu
- vanost opeg dobra
- jednakost
- potivanje svih oblika ivota
- bezuvjetna skrb.
Sve to pokazuje da opstanak u 21. stoljeu trai od poduzea da veu

pozornost posveti unutarnjim potrebama zaposlenih. Umjesto
orijentacije na materijalno blagostanje i nagrade, u 21. stoljeu bit e
64 Fukuyama, F., The End of History and the Last Man, Free Press, New York, 1992.
62
63
33
orijentacija na vrijednosti i duhovno blagostanje. Ljudi e traiti

poduzea koja e im osigurati unos vlastitih vrijednosti u posao,
priliku da naprave pozitivne promjene u svijetu i da postanu ono to
ele biti da u potpunosti ispune svoj potencijal. Poduzea koja
uspjeno oslobode ljudske duhovne potencijale, sigurno e nadmaiti
ona poduzea to svoje poslovanje jo uvijek temelje na staroj
komandno-kontrolnoj paradigmi. To dodue ne znai budunost bez
menadmenta, ali svakako znai da e menaderi svoj rad temeljiti na
novim modelima u temelje kojih lee sljedee komponente:
- zajednika vizija i hrabra misija
- neznatna hijerarhija i iroki raspon kontrole
- mali samoupravni timovi s rotirajuim vodstvom
- sloboda miljenja i slijeenja vlastitog instinkta
- mnotvo brzog i ekonominog eksperimentiranja
- gusta mrea bonog komuniciranja
- politika davanja iznimnih nagrada ljudima koji smisle
iznimne ideje
- pristup usredotoenosti cijelog tima na razvoj proizvoda
- korporacijsko vjerovanje koje potie zaposlenike da na prvo
mjesto stave korisnika.
Iz svega toga proizlazi da se nije dolo do kraja menadmenta- njegovu budunost tek treba osmisliti. Ono to e se dogoditi u toj
budunosti vjerojatno nee donijeti manje zaprepatenja od onoga to
ga u svojem nastajanju donio moderni menadment krajem 19.
stoljea. Tada su osmiljeni alati i metode menadmenta imali
namjeru pomoi u rjeavanju problema kontrole i uinkovitosti u
poslovanju poduzea industrijskog drutva. U postindustrijskom
drutvu ti alati i metode postaju neadekvatne pa se razvijaju brojne
nove. Meutim, danas po nekima ve nastupa postmenadersko i
postorganizacijsko drutvo to ima bitnog odraza na naela, alate i
metode menadmenta. To dodue ne znai budunost bez
menadmenta, ali svakako znai da e menaderi sve manje i manje
obavljati one svoje klasine funkcije.
Budui da razina obrazovanja raste i informacijska tehnologija
se ubrzava, razlika izmeu menadera i radnika e nestati i
upravljanje e znanjem biti svaija odgovornost. U tom je smislu
zadatak svakog zaposlenika da ui, a uloga je menadera da
promovira to uenje. Rjeavanje problema koji se pojavljuju u
poduzeu, te planiranje i donoenje odluka postaju zajedniko
34
podruje svakoga zaposlenika, pa odatle potreba za unapreenjem

komunikacija postaje prioritetnom, to od menadera zahtijeva da se
sve vie koristiti dijalogom i drugim komunikacijskim alatima.
Promjene koje nastaju nee biti samo stvar menadmenta ve

e upravljanje njima biti uobiajen posao, a menaderi e biti agenti
promjena to vode svakoga zaposlenika kako bi pronaao i koristio se
najbolje novom praksom.
Kako budu nestajale granice unutar organizacija i u svijetu

openito, to e rasti podruje menadmenta i menaderi e biti
strunjaci za organizacijski razvoj, strunjaci razliitosti, strunjaci
facilitatori, strunjaci konzaltinga i jo mnogo drugoga.
U svojoj knjizi The Rise of the Creative Class Richard Florida

otvoreno kae: Najvei problem koji e okarakterizirati doba to nam
predstoji jesu neprestane trzavice izmeu kreativnosti i
organizacije. 65
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D. Tipuri: STRATEGIJA U SLIJEPOJ ULICI: ONTOLOKI I EPISTEMOLOKI...
Prof. dr. sc. Darko Tipuri
39
Sveuilite u Zagrebu
Ekonomski fakultet
Hrvatska
STRATEGIJA U SLIJEPOJ ULICI: ONTOLOKI I

EPISTEMOLOKI PROBLEMI DISCIPLINE
1. STRATEGIJA KAO TRANSNARATIV
Strategija je drutvena konstrukcija; rezultat je domiljanja i
prepoznavanja uzoraka u ponaanju, socijalne interakcije i
usuglaavanja razliitih aktera; njezino odreenje je raznovrsno i
promjenjivo, nerijetko nejasno i kontradiktorno. Svugdje je
zastupljena, iroko rasprostranjena i nerijetko nezaobilazna; njezin
smisao i sadraj ne podudaraju se u svakoj situaciji i ovise o vremenu,
prostoru i podruju u kojemu se primjenjuje. 1
Strategija jest i postoji, ali je bremenita grozdovima
promjenjivih znaenja bez univone identifikacije. To je ontoloki
problem par exellence. Epistemoloki je problem, s druge strane, to
se ne moe dati razumno precizan, dokumentiran i provjerljiv opis
strategije.
Strategija je stvoreni pojam oko kojeg su se nanizali grozdovi

znaenja. Neprijeporno je da su neka od njih uzajamno
suprotstavljena; neka su nejasna, ezoterina i nefunkcionalna, druga
su odve uska i neobuhvatna, umanjujui vanost koja je dodijeljena
strategiji u hijerarhiji pojmova i konstrukcija u poslovnom svijetu.
Strategija je tipini transnarativ: 2 opstaje u svojoj sveprisutnosti i ima
jasnu historijsku dimenziju. ini je skup zagonetnih insignija koja
O pitanjima i problemima koji su naznaeni u ovome radu vidjeti u Tipuri (2014.).

Transnarativi su koncepti sveprisutni u razliitim segmentima ljudskog djelovanja, a poimanje
im se ne moe jednoznano odrediti. Nemogunost preciznog definiranja nije rezultat
nedostatne ili nerazvijene spoznaje, ili neuinjenoga ili nepotpunoga uvida u bit. Transnarativi
su onkraj definiranja, ali u krugu hermeneutike. Znaenja se takvih pojmova istodobno
udaljavaju i pribliavaju; izmjenjuju zajednike tragove i sastavnice, ali nikad ne
konvergiraju i potpunosti se ne preklapaju; stvaraju raznorodne i autonomne kontekste u
kojem se zrcale usporedna znaenja.
1
2
40
atribuira vanost nekoj pojavnosti; kontrast je sporednim,

marginalnim i minornim manifestacijama; zamisao je i entitet;
nejasno se determinira, s mnogo diferentnih predodbi, metafora,
slika i pria koje ju prate.
Strategija je fenomen usredotoenja: spoznajni napor u

selekciji bitnoga od nebitnoga u svekolikoj vremenitosti.
Strategija je fokusiranje na bitno u vremenu: nuno zahtijeva

konstrukciju, a onda i interpretaciju budunosti iz razumijevanja
sadanjosti. Sadanjost je pak preostatak prolosti koju stvaramo i
interpretiramo retroaktivno kako bismo konstruirali budunost. Tu
nema pravila: gdjekad se prolost stvara i interpretira iz eljene, pa
oblikovane budunosti, a ponekad je konstrukcija budunosti
proizvod postojeih vrstih reprezentacija o konstruiranoj povijesnoj
zbilji. Strategija povezuje otkrivena i stvorena znaenja, daje im
smisao i kongruenciju te prua oslonac u dokuivosti i shvatljivosti
tako konstruiranog svijeta.
Slika 1. Strategija kao fenomen usredotoenja na bitno
Mjesto i znaenje strategije je relativno: konstrukcija i

interpretacija (zato ne kazati i iitavanje) prolosti utjeu onako
kako se oblikuje budunost, ali i nain kako oblikujemo i
interpretiramo budunost utjee na nain kako vidimo i spoznajemo
41
prolost. Strategija je istodobno pogled i u budunost i u prolost:

vremenitost je njezino kljuno svojstvo.
Povrh toga, strategija je svojevrsna struktura koja uspostavlja

red u mreama znaenja. Ona popunjava nepotpunu, nekonzistentnu i
okljatrenu ljudsku zbilju vanim metaforama i daje smisao
djelovanju ne samo poslije nego i prije nego to je postalo - djelovanje.
Strategija prua glavno opravdanje socijalnom entitetu za

egzistenciju u vremenitosti. Zazbiljnost strategije postaje dio velike
slike, a kaotini odnosi nepreglednih i neobjanjivih elemenata
nedohvatljive stvarnosti onkraj sposobnosti naeg poimanja postaju
nebitni u svijetu u kojemu bivamo.
Tvorba jednostavnijega i razumljivijega svijeta u kojemu se

lake snalazimo, bez kognitivnih napuklina i mentalnoga nereda, s
nakanom suoavanja s nesigurnom budunosti, pretpostavka je za
nastanak i razvoj koncepcije strategije.
Slika 2. Strategija kao struktura uspostave reda u mreama znaenja
2. RUBOVI ZNAENJSKOGA PROSTORA STRATEGIJE
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Strategija ne moe nikad postii samoidentitet, niti je mogue njezin

znaenjski prostor jednoliko determinirati. Znaenja strategije
istovremeno se udaljavaju i pribliavaju; milijarde postojeih
odreenja nikad se u cijelosti ne preklapaju; neka su od njih
suprotstavljena i odvojiva, a neka preiroka, obuhvaajui iroko
podruje determinacije, ili su preuska, akcentirajui samo jednu
nedovoljno obuhvatnu odredbenu dimenziju.
Strategija poduzea je viestruki oznaitelj s obiljem

oznaenika koji se mijenjaju i proiruju; znamo da nema mogunosti
njezinih konanih znaenja (diffrance). 3 Smisao strategiji poduzea
pridodaje se ovisno o preuzetom diskursu i povijesnom i kulturokom
kontekstu.
Kao socijalno konstruirana zbilja, ona jest i biva, kao zamisao
i/ili kao djelovanje, utkana u svijet i jezik menadera i poduzea.
Mogue je omeiti trenutano znaenje strategije poduzea u

est poimanja: (1) kao holistiki pogled na poduzee, (2) kao skladnju
i proimanje poduzea s okolinom, (3) kao kreaciju budunosti, (4)
kao potragu za uspjehom, (5) kao poduzetniku djelatnost i (6) kao
dosljedno i skladno ponaanje poduzea.
Strategija je napetost izmeu logikoga i kreativnog

promiljanja: tenzija izmeu analize i stvaranja, izmeu ralanjivanja
i konstruiranja.
Strategija se usto moe prepoznavati u dihotomiji
osmiljena/izranjajua. Vrhovni menaderi mogu imati veu ili
manju ulogu stratekoj formaciji ovisno o menaderskoj diskreciji, ali
i itavom nizu drugih initelja i kontekstualnih varijabla.
Visoka razina menaderske diskrecije, ako postoji, smjeta

konceptualiziranje strategije u pojedinanim i kolektivnim
kognitivnim strukturama vodeih menadera poduzea; strateka
Strategiju se moe promatrati iz perspektiva koju nam daje Derridin koncept diffrance, rije
to ju je nemogue prevesti na hrvatski jezik, i moe se shvatiti kao posebni mehanizam kojim se
proizvodi znaenje. Diffrance je neologizam koji objanjava unutranje svojstvo jezika i
neprevediv je na hrvatski jezik. Za Derridu to nije ni rije ni koncept, nego mogunost same
konceptualnosti, ili pojmovnog procesa i sistema openito, (Derrida 1982:11). Francuska rije
diffrence znai razlika, a diffrer znai odgoditi ili odloiti. Derrida je od te dvije rijei
napravio novu rije diffrance, koja u sebi ima znaenje i razlike i odgode.
43
implementacija je dio procesa u kojem se takve zamisli pretvaraju u

stvarnost poduzea.
Niska razina menaderske diskrecije upuuje na izvanjtenje

stratekog procesa u duim vremenskim razdobljima; na
inkrementalistiku dimenziju djelovanja u prilagodbi kontigencijama i
strukturalnim odrednicama okoline. Tu je uloga vrhovnog
menadmenta posredna: u stvaranju pogodnoga konteksta
(eksperimentiranje, inovacijski i invencijski projekti, poslovna
unapreenja i sl.) u kojem e strateki obrasci iskrsnuti bez velikoga
dizajna.
Slika 3. Znaenjski prostor strategije poduzea
44
3. O NEKIM ONTOLOKIM I EPISTEMOLOKIM

PITANJIMA U STRATEKOM MENADMENTU
to je istina strategije i kako stvoriti znanje o strategiji? Postoji li

neprijeporna zbilja strategije onkraj naeg promiljanja, naih
pojedinanih i grupnih mentalnih modela? Moe li se istraivati
objektivna stvarnost strategije ako takva stvarnost (moda) ne
postoji?
Diskursi i naini istraivanja strategije temeljeni na nekoj od

inaica realizma i modernog empiricizma lako zapadaju proturjeje:
pauinasta, neuhvatljiva i nepostojea zbilja socijalnih realiteta
frustrira sve one koje ele dokuiti ili uhvatiti istinu.
Istina se moe shvatiti kao korespondencija mentalne

predodbe pojedinca i realnoga bia u vanjskoj stvarnosti. 4 Postoji li
uope realno bie strategije koje moemo objektivizirati i
odgonetavati u istraivakome procesu? Objasniti valjane i objektivne
injenice o strategiji uz pomo teorija koje su provjerljive nije li
to samo puka tlapnja kratkovidnih?
Za razliku od drugih drutvenih fenomena koji su procesima

institucionalizacije i legitimizacije postali barem iz realistike
perspektive - prepoznatljiva, omeena, objektivizirana zbilja koju je
mogue promatrati i istraivati - strategija ima znaajne ontoloke
probleme.
Prvi je problem vezan uz njezinu neodredivost i

transnarativni karakter. Strategija kao kategorija popunjava mnoge
pukotine i rascjepe u znaenjima i nema jednoznane zbilje koju ona
oznaava. Nastala kao drutvena konstrukcija koja inkorporira
fenomene kritine vanosti, vremenitosti, usredotoenja i aktivnog
odnosa s buduom okolinom, ona je postala segment drutvene
stvarnosti, proivajui mree znaenja u svojevrsnoj semantikoj
zbrci. Stoga i nije bila mogua jasna objektivizacija znanja o strategiji
tijekom procesa socijalizacije (od njezina nastanka kao socijalne
konstrukcije), ni njezino pounutrenje kao objektivno vaee istine.
Za razliku od korespondencijskog shvaanja istine, Heidegger shvaa istinu putem iskaza
koji otkriva bie samo po sebi. Za njega istinitost iskaza mora biti razumljena kao 'bitiotkrivajua', istina je svojevrsno raz-otkrivanje i ne treba se razumjeti kao podudaranje
unutarnjeg iskaza ili predodbe s vanjskom stvarnou. (Viditi u: Heidegger, M. (1988), Bitak i
vrijeme, Naprijed, Zagreb, str. 249. i dalje.)
4
45
Drugi ontoloki problem nastao je u kategorijalnoj tranziciji

od poslovne politike do strategije poduzea to je obiljeilo
akademsku disciplinu stratekog menadmenta. Poslovna politika i
strategija poduzea nisu istoznanice:
konstrukt strategija
poduzea moe, ali i ne mora (ovisno o preuzetome diskursu)
ukljuivati konstrukt poslovne politike.
Strategija je poduzea pojam raspren u svojim brojnim

znaenjima: umjesto jasnoe i omeenosti fenomena dobili smo
zagonetku i aporemu. Neki duhovito smatraju da pravi razlog
kategorijalne tranzicije nije proirivanje i poopavanje znaenja nego
injenica kako ideja poslovne politike zvui drugorazredno u odnosu
prema ideji poslovne strategije (Franklin 1998: 320). Neovisno o
tomu, strategija poduzea je nadrasla takovrsnu intencionalnost i
vaan je oznaitelj u poslovnom svijetu.
Socijalizacija tijekom proteklih pola stoljea, meu

znanstvenicima i praktiarima, stvorila je ne samo novu i naizgled
nepobitnu drutvenu stvarnost nego je utjecala i na fenomen
pounutrenja kao subjektivne zbilje: stvaranja zasebnoga kosmosa
to oblikuje pojedince u akademskoj, konzultantskoj i menaderskoj
zajednici koja se bavi strategijom.
Postoji vie kola ili perspektiva promatranja strategije to
ometa uspostavu stabilnog simbolinog svoda, 5 ali danas nitko ne
moe osporiti postojanje autonomnog subuniverzuma znaenja koje je
iznjedrio korpus znanja o strategiji i koji je sposoban povratno
djelovati na one koji su to znaenje proizveli.
Pomak prema ontolokom realizmu koji obiljeava gotovo

cjelokupnu istraivaku tradiciju stratekog menadmenta rezultat je
izbjegavanja odgovora na kljuna pitanja odreenja, prijepore i
otklone u omeivanju konstruirane i promatrane pojave.
Veina istraivaa strategije smatraju promiljanje o njezinoj

biti irelevantnim jer je doivljavaju danim, ali (jo uvijek)
nedokuivim i neobjanjenim aspektom ivota poduzea, koji e biti
otkriven adekvatnom primjenom znanstvene metode. Cinici bi
Po naemu miljenju, mogue je izdvojiti deset teorijskih okvira koji su relevantni i utjecajni u
suvremenom stratekom menadmentu. To su: (1) strukturalistiki pristup strategiji, (2)
resursna teorija poduzea, (3) model dinaminih sposobnosti, (4) institucionalistiki pristup
strategiji, (5) organizacijska ekologija, (6) konkurentska dinamika, (7) strateka kognicija, (8)
teorija gornjih ealona, (9) agencijska teorija i (10) ekonomika transakcijskih trokova (Tipuri
2014.).
46
moda kazali da se radi o bojazni od pripisivanja natruha alkemije i

arobnjatva u njihovoj djelatnosti: strahu da e se njihova djelatnost
proglasiti neznanstvenom a time i manje vrijednom.
Takvi akademiari ele biti realisti i tako grade svoje

diskurse: smatraju kako postoji istina strategije to je neovisna o
njima i koja moe biti spoznata znanstvenim uvidom. U istraivanju
strategije uglavnom se koriste presumpcijima o istini i postupcima
kojima se utvruje je li neto istinito ili ne. Manje ih zanima odgovor
na pitanja: postoji li uope strategija ili je puka himera; ako pak
postoji, preuzima li mnotvo promjenjivih tvorba, oblija i znaenja,
esto suprotstavljenih i kontradiktornih, stvarajui na taj nain vie
nesumjerljivih istina koje to samim tim prestaju biti.
Moderni empiricizam je metateorijski i metodoloki pristup

to ga batini velika veina znanstvenika u istraivakoj zajednici koja
se bavi fenomenom strategije poduzea. Njihova je misija proizvoditi
znanstveno znanje o strategiji, poduzeu i objektivnoj zbilji; svojim
teorijama pokuavaju uhvatiti dio neopazive stvarnosti strategije i
sistematinim empirijskim istraivanjima dati im potporu ili ih
opovrgnuti. Njihov je cilj spoznavati istine o strategiji; kao
nezavisni promatrai onkraj objektivne stvarnosti smatraju kako
nas samo primjena znanstvene metode moe pribliiti spoznaji o
fenomenu strategije poduzea.
Progresivno akumuliranje znanstvenih injenica, smatraju

moderni empiricisti, pomae naem razumijevanju ukupnoga
poslovnog ambijenta i odnosa izmeu poduzea, naina na koji se
donose poslovne odluke u poduzeu i kako se stvaraju i provode,
odravaju i mijenjaju strategije koje poduzee slijedi. 6
Logika modernog empiricizma lei na realistikim

pretpostavkama, i u ontologiji i u epistemologiji. Ako se pomaknemo
6 Moderni empiricizam duboko je usidren u znanostima koje se bave menadmentskim

fenomenima. Pretena orijentacija na inkrementalne teorijske i empirijske doprinose (eng. gapspotting research) uzrokovana je postojeim institucionalnim i akademskim normama te
granicama i smjerokazima koje zadaju vodei moderni empiricisti. Problem je to se tako
smanjuje broj doista zanimljivih i utjecajnih radova u menadmentskim disciplinama, a
proizvode lanci i referati koji su od interesa samo malim skupinama subspecijalista. Jedno od
problemskih rjeenja, po nekim autorima, otklon je prema drukijem obliku znanstvenosti:
orijentaciji prema inovativnim radovima s odmakom od usko definiranih istraivakih domena
(eng. path-setting), a koji su kadri izazvati i protresti uvrijeene poglede na svijet (eng. consesuschallenging), razviti alternativne metodologije i stvoriti novo validno znanje. (Alvesson i
Sandberg 2013: 147-148).
47
od realizma i postavimo (uvjerljivu) tezu kako je strategija poduzea

vieznaan drutveni konstrukt koji obiljeava i subjektivnost, onda je
potraga za istinom strategije svojevrsno lutanje bespuima
spoznaje: samo jedan od naina proizvodnje znanja i razumijevanja
svijeta, nimalo ekskluzivan i bolji od drugih.
Utoite modernog empiricizma u menadementskim

znanostima su relevantni i validni dokazi o opserviranom fenomenu
dobiveni u sistematski i rigorozno provedenom procesu znanstvenog
istraivanja (Stark i dr. 2008.), a sukladni i objanjivi postavljenim
teorijskim propozicijama i modelima.
Primjer takve istraivake tradicije je resursna teorija
strategije (eng. resourced-based theory), kao i koritenje agencijskom
teorijom (eng. agency theory) i teorije ekonomike transakcijskih
trokova (eng. transaction cost economics) na prouavanju bitnih
segmenata zbilje poduzea. Tu su i pokuaji otkrivanja istine o
postojanju ogranienoga broja konkurentskih strategija, izbora i
akcija, npr. poznata Porterova tipologija generikih konkurentskih
strategija i utjecajna klasifikacija stratekih akcija Milesa i Snowa, kao
to ih navode Mir i Watson (2000: 944).
Ukratko, moderni empiricisti smatraju kako adekvatna
primjena znanstvene metode moe stvoriti relevantno znanstveno
znanje o strategiji poduzea. Takvo objektivno znanje moe imati
veliki predikcijski i objasnidbeni potencijal, pomoi u boljem
razumijevanju svijeta poduzea i dati nove alate i instrumente kako bi
se proniknulo u sve tananije segmente objektivne zbilje.
S druge strane, postavlja se pitanje jesu li pretpostavke

realizma dostatno dobre u razumijevanju socijalno konstruiranih i
sloenih i vieznanih drutvenih pojava. Moemo li temeljiti nae
spoznaje na strogoj odvojenosti istraivaa od promatranog
fenomena i presumpciji o objektivnoj istraivosti svijeta onkraj naih
kognitivnih rubova?
Antirealizam je pozicija po kojoj objektivna stvarnost, ako

uope i postoji, nije inteligibilna. Dok istraiva-realist smatra kako
otkriva injenice u svijetu strategije, istraiva-antirealist je svjestan
kako mi svojom spoznajom stvaramo socijalne injenice koje utjeu na
svijet strategije.
Antirealistika pozicija dri da mi svojom spoznajom zapravo
konstituiramo strategiju poduzea, utiskujemo joj svojstva i
48
stvaramo je. Spomenuti primjer Porterovih generikih konkurentskih

strategija moe se i drukije interpretirati. Uz istraivae koji polaze
od pretpostavke da su generike konkurentske strategije dio
(neopazive) objektivne zbilje poduzea, te ih pokuavaju u svojim
istraivanjima povezivati s opaljivim kategorijama, ne treba
izostaviti ni razmiljanje kako je ovaj Porterov konstrukt zanimljiv
apstraktni domiljaj i vrlo generalizirana interpretacija to je postala
sastavnicom jezika koja postoji (i rabi se) u poduzeima tek nakon to
je oblikovana. To, dakle, nije otkrie objektivne stvarnosti, nego
uspjeno djelovanje u zbilju poduzea, koje istodobno i objanjava i
mijenja njegovu stvarnost.
Epistemoloki relativizam logino slijedi antirealistiku
poziciju. Nain na koji gledamo stvari i na svijet oko nas, kako
pristupamo fenomenima koje ispitujemo i o kojima promiljamo, kako
proizvodimo znanje - znatno ovise o socijalnom i kulturnom
kontekstu koji nas je oblikovao, o ivotnom iskustvu i o istraivakoj
paradigmi u kojoj smo utkani i koja omeuje nae vrijednosti,
interese, spoznaju i znanstveni diskurs.
Konstruktivizam i socijalni konstruktivizam pozicije su

relativizma jer dre da je jako teko kazati da je neka ideja istina, a
druge neistinite. Ako prihvatimo mogunost mnotva razliitih
stvarnosti konstruiranih pod razliitim povijesnim i kulturalnim
kontekstima, nema naina da potvrdimo jednu od njih kao ispravnu
(Burr 2003: 81). Razliite konstrukcije svijeta mogu se procjenjivati
samo u odnosu jedna prema drugoj i ne mogu biti u usporeivane s
nekim krajnjim standardom ili istinom.
Konstruktivizam u prvi plan stavlja pretpostavku kako su

istraivai strategije zapravo akteri, a ne puki procesori informacija.
Oni ne samo da promatraju organizacijske fenomene i izvjetavaju o
svojim nalazima ve imaju bitnu ulogu u promjenama unutar
poduzea. Dio su zajednice strunjaka koja institucionalno generira
znanje o strategiji kroz seriju diskursa temeljenih na odreenim
pravilima.
Strategija je socijalna konstrukcija koja nastaje u

meudjelovanju vanih aktera ukljuenih u stvaranje znaenja svojim
interpretacijama vrijednosti, simbola, jezika i drama koji oblikuju
kulisu za strukture donoenja odluka (Smircich i Stubbart 1985: 726).
49
Menaderi i drugi organizacijski akteri trae smisao vlastita

djelovanja, pridodaju znaenje prepoznatim i stvorenim
konstituentama i stvaraju svijet vlastitih interpretacija u
konstruiranom ambijentu koji nazivaju okolinom. Elemente
konstruirane okoline stvaraju na temelju organizacijskih rutina,
retorikih stredstava, zajednikih vrijednosti i ceremonija (Mir i
Watson 2000: 945). Ponekad nastaju viestruke stvarnosti unutar
organizacije, ovisno o razliitim pogledima na poduzee i diferentnom
shvaanju ambijenta u kojem se poduzee proima sa svojom
okolinom.
Legitimno je pitanje moe li postmodernizam kao remetilaka
kritika moderne biti diskurs u kojem moemo poveati nae znanje o
poduzeu i njegovoj strategiji?
Neki smatraju kako je postmodernizam suvremena
manifestacija hermeneutike tradicije, njegov nastanak potaknut je s
tzv. lingvistikim zaokretom (eng. linguistic turn) u teoretiziranju u
drutvenim znanostima (Lopez i Potter 2001: 8).
Postmodernistiki pristup zahtijeva promjenu naeg pogleda

na stvarnost svijeta u kojemu bivamo. To ne znai da postoji
jednoznani i neprijeporni postmodernistiki pogled na drutvenu
zbilju, nego prihvaanje motrita kako je stvarnost neodvojiva od nae
kognicije (kako razumijemo i pojmimo svijet koji opaamo), naina
kako se izraavamo (jezik: govor i pisani tekst) i kako interaktiramo s
okolinom koju smo konstruirali, mi kao pojedinci, nae skupine i
organizacije i cijelo drutvo.
Jezik nije sredstvo za opisivanje ljudskog stanja, jezik stvara

ljudsko stanje. Svijet u kojem ivimo i koji iskustveno spoznajemo
produkt je jezika, a jezik ne samo da opisuje odreeni objekt, on ga i
kreira. Takav pogled znai da se poduzee i druge organizacije (isto
kao i strategije poduzea) mogu promatrati kao svojevrsni jezini
konstrukti (Ford 2001: 329).
Postmodernistiki interes nije puka akumulacija znanja o

strategiji poduzea, nego ispremetanje i rekonstrukcija jezika kako
bi se potkopala prevladajua menaderska i organizacijska
ortodoksija i tradicija i kako bi se otkrilo ono to je neizreeno,
izostavljeno i/ili zaboravljeno u diskursima o poduzeu i njegovoj
usredotoenosti na interakciju sa sadanjom i buduom okolinom
(Stark i dr. 2008: 262).
50
Franklin (1998: 438) istie dvije glavne koristi od

postmodernistikog naina razmiljanja u stratekom menadmentu.
Prvo, postmodernizam ohrabruje nove uvide o stratekom procesu i
pomae otkrivati nesvjesne ontoloke pretpostavke o svijetu kako ga
vidimo, analiziramo i kakve odluke u njemu donosimo. Drugo,
prihvaanje postmodernistikoga naina razmiljanja moe pomoi u
razbistravanju fokusa i podruja sporazuma oko istraivake
paradigme, jednako kao i potaknuti stvaranje popisa onoga to
trebaju raditi menaderi, konzultanti i teoretiari stratekoga
menadmenta.
Vanost takva zaokreta u miljenju vide i drugi, npr. Styhre
(2002: 578), koji istie potrebu teorijskog prepoznavanja vee
vanosti (i integracije u praksu) postajanja od bivanja, promjena
od stabilnosti i noviteta od uniformnosti u stratekom
menadmentu.
Calas i Smircich (2003.) takoer su zamijetili kako je

postmodernistika alternativa dosadanjim menadmentskim
istraivanjima nedostatna (a poeljna), ali su iskazali i skepsu za
daljnje jaanje njezina utjecaja zbog vrste ukorijenjenosti
organizacijskih znanosti u tradicionalnim metateorijskim obrascima.
Naposljetku, vana pretpostavka postmodernistikog pristupa

menadmentu vezuje se uz pitanje moi. Za postmoderniste, stajalita
zagovornika empirizma vezane uz objektivnost i razum, mogu se
interpretirati kao postupak kojim se zamagljuje i prikriva oitost
legitimacije postojeih drutvenih odnosa, konkretno u poduzeu:
odravanje i jaanje poloaja neke interesno-utjecajne skupine u
funkciji ouvanja postojeih struktura moi u organizaciji i oko nje.
Strategija se tako moe promatrati kao instrument natjecanja za
ostvarivanje poloaja dominantnog entiteta u korporativnom
upravljanju (Tipuri i dr. 2011).
Naa koncepcija strategije poduzea neprijeporno je uklopiva
u postmodernistiki diskurs.
4. UMJESTO ZAKLJUKA
51
Strategija poduzea nije objektivna zbilja, nego eluzivna vieznana

koncepcija drutveno konstruirana i koje su mijene povijesno i
kulturalno determinirane. Stvaranjem konstrukta strategije mijenjali
smo stvarnost poduzea, utisnuli mirijadu znaenja i oplemenili
poslovni ambijent novim simbolima, znakovima i pogledima na
poslovni ambijent. Nova stvarnost poduzea bremenita nejasno
odredivom strategijom, s druge strane, utjecala je i na stvaranje novog
znanja o strategiji u razliitim teorijskim okvirima i istraivakim
tradicijama.
Pogled u vodee znanstvene asopise stratekoga

menadmenta ne ostavlja dvojbu: moderni empiricizam dominantna
je istraivaka tradicija s jakom prevlau poperijanskog hipotetikodeduktivnoga naela provedbe znanstvenoga postupka. To osobito
vrijedi za akademske krugove u Sjevernoj Americi, dok u Europi ipak
postoje malene istraivake oaze s drukijim metateorijskim
temeljima u prouavanju stratekih fenomena.
Istraivanja u stratekome menadmentu usmjeravaju se

uglavnom na analizu kauzalnih relacija izmeu ogranienog broja
unaprijed definiranih i kruto odreenih kategorija, s vrlo malim
brojem interpretativnih i obuhvatnih studija.
Disciplinu obiljeava sve vea fragmentarnost: izmrvljenost i

rascjepkanost istraivanja povezana je s postupcima koji zahtijevaju
sve striktnija poetna ogranienja. Konstruirana zbilja poduzea je
razdvojena od veine teorijskih generalizacija, koje su usmjerene
uglavnom
na popunjavanje postojeih jazova i provedbu
neinventivnih empirijskih studija bez falsifikacijskoga potencijala.
Nerijetko su teorijske konstrukcije i provedena istraivanja smisleni
samo u nestvarnosti poetnih usko postavljenih propozicija.
Neemo pogrijeiti ako kaemo da poliperspektivizam i

eklekticizam nisu aberacije, nego prirodna stanja discipline
stratekog menadmenta. Disciplina je iroka s nejasno definiranim
rubovima; podruja se istraivanja preklapaju i odvajaju; posuuju se
teorije i teorijski modeli i prilagoavaju osobitostima strategije; izviru
novi diskursi i raaju se novi pogledi; strateki je menadment kao
zamreno i kaotino drutveno tkanje: mrea stvaranja znanja bez
vrste okosnice u konstruiranoj zbilji poduzea.
52
Objavljivanje sve veeg broja radova iz podruja stratekoga

menadmenta obratno je proporcionalan njihovoj vanosti u
proizvodnji novoga znanja i utjecaju u drutvenim znanostima.
Progres znanja de facto ne postoji: umjesto novih dubinskih
uvida, saznanja i spoznaja te kreacija novoga korisnog znanja,
stvaraju se znanstvene informacije dvojbene pouzdanosti i ne
prevelike vanosti.
Koritenje sloenijim metodolokim aparatom ne pomae:

nema smislenih okosnica i snanih teorijskih potpornja na trusnom
podruju nejasnih i neplauzibilnih konstrukta stratekog
menadmenta.
Dogodila se velika promjena u usporedbi s ranom fazom
razvoja discipline stratekoga menadmenta - pravi kopernikanski
obrat. U prvim desetljeima razvoja, zajednica istraivaa i
teoretiara stratekoga menadmenta bavila se normativnim i
preskriptivnim pitanjima (kako unaprijediti i poboljati strateko
odluivanje i analizu te kako kvalitetnije analizirati poduzee u
interakciji s poslovnom okolinom) to se s vremenom promijenilo sa
sve snanijim naglaskom na deskriptivne znanstvene pristupe.
Znanost o strategiji postupno se odvojila od menadmentske i

konzultantske prakse. Nastala je zasebna zajednica istraivaa i
sveuilinih nastavnika stratekog menadmenta: odvojena od
stvarnosti i stvarnog utjecaja na drutvenu zbilju, postaje samoj sebi
svrha i smisao.
Takva je zajednica samogenerirajua i samolegitimirajua u
akademskim krugovima slinih profila. Postavljene su i prihvaene
norme i definirana pravila akademskoga napredovanja koja
socijaliziraju mlade znanstvenike u postojeim istraivakim
tradicijama te ih potiu na objavljivanje vrlo usko fokusiranih (i
metodoloki rigorozno napisanih) radova u znanstvenim asopisima
koji, s druge strane, samo takve radove i prihvaaju.
Odmak od uvrijeene istraivake prakse se ne potie,

matovitost i inovativnost su rijetke biljke, a radikalni iskoraci u
kreiranju potpuno novih pogleda mogu se prije nai u literaturi koja
je namijenjena strunoj javnosti.
53
Slika 4. Kriza discipline: utjecaji i mrea stvaranja znanja o strategiji

poduzea
Znanje koje se stvara u disciplini, osobito ako se razmatraju

zadnja dva desetljea, nema velik utjecaj na poslovnu praksu.
Resursna teorija poduzea i model dinaminih sposobnosti, kao
prevladavajue struje u stratekom menadmentu, gotovo da i ne
utjeu na zbilju poduzea.
Znanstvenici stratekog menadmenta stvaraju nepotrebno i
irelevantno znanje, nekorisno i za praktiare i za drutveni kontekst
u cjelini.
Disciplina je u krizi: paradoksalno, jaanje znanstvenosti (tzv.
normalna znanost) tijekom njezina razvoja smanjilo je njezinu
vanost.
Ako se akademska disciplina promatra kao dio ire slike o

stvaranju znanja, moemo prepoznati dvije vrste znanja koje se
kreiraju u stratekom menadmentu. Normalna znanost generira
54
spoznaje i informacije kao rezultate znanstvenih istraivanja koji

konstituiraju znanstveno znanje.
S druge strane, pisci, poslovni savjetnici i drugi akteri u

konzultantskoj zajednici utjeu na stvaranje novih pogleda na
strategiju poduzea. Njihovi modeli, koncepti, simboli, retorike, mitovi
i razliiti narativi nastaju u interakciji s menaderima poduzea i
sastavnica su jedne druge vrste znanja koje moemo nazvati
narativnim znanjem. Uz njih, narativno znanje stvaraju menaderi i
drugi lanovi organizacije u uzajamnim interakcijama i
interpretacijama poduzea i okoline.
Vrhovni menadment i njegova struna potpora koristi se

takvim narativnim znanjem vie ili manje, ali zasigurno u puno veem
opsegu nego to se koriste informacijama, modelima i konstruiranim
obrascima nastalim u okviru normalne znanosti stratekog
menadmenta. Koncepcija je strategije pod znatnim utjecajem
narativnoga znanja, doim se znanstveno znanje o strategiji ne moe
pohvaliti niti utjecajem na zbilju poduzea, niti irim drutvenim
utjecajem.
Postmodernistika alternativa normalnoj znanosti moe

pridonijeti stvaranju znanstvenog znanja repozicioniranjem
istraivakih interesa i usmjeravanjem na probleme koji nisu bili u
njezinu rakursu.
Postmodernizam odstupa od mita normalne znanosti:

objektivizacija znanja nije niti svrha niti cilj u drutvenim znanostima.
To ne znai nihilistiku poziciju, nego svojevrsni obrat u fokusu i
istraivakim interesima. Osim toga, postmodernisti mogu pripomoi
razumijevanju i kreaciji narativnog znanja uz pomo jezine analize i
razumijevanja socijalnoga i kulturalnoga konteksta u kojem poduzea
nastaju i bivaju.
Objektivizacija vladajuih teorijskih i istraivakih pristupa

menadmentu i stratekom menadmentu dovela je do svoje
suprotnosti: znanost nije uspjela daleko pobjei od alkemije, ali je
izgubila njezin arm. Budui da ne uspijeva pobjei iz zamke
nerazumijevanja sloenih fenomena, ona postaje sve vie samoj sebi
svrha, neutjecajna, dosadna i nerelevantna. Treba se nadati da to nije
konani usud ove discipline.
LITERATURA
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lost its way? Ideas for more imaginative and innovative research,
Journal of Management Studies, 50(1), 128-152.
Beri, B. (2012), Filozofija, e-izdanje, Ibis grafika, Zagreb
Burr, V. (2003), Social Constructionism, 2. Izd.., Routledge

London
Calas, M. B. i Smircich (2003), Past postmodernism?

Reflections and tentative directions, Academy of Management Review
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Derrida, J. (1982), Margins of Philosophy, Harveseter Press,
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Ford, J. (2001.), Special topics forum: Language and
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Franklin, P. (1998), Thinking of strategy in a postmodern way:

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Heidegger, M. (1988), Bitak i vrijeme, Naprijed, Zagreb
Lopez, J. i Potter, G (2001), After Postmodernism: An

Introduction to Critical Realism, Athlone Press, London - New York
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enacted world. Academy of Management Review, 10: 724-736.
Styhre, A. (2002), How process philosophy can contribute to
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korporativno upravljanje, Sinergija Zagreb
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Tipuri, D. (2014), Iluzija strategije: razotkrivanje socijalno

konstruirane zbilje poduzea, Sinergija Zagreb (u tisku)
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Surrounded by White Water: Conflicts in Management Sciences
Regarding Truth and Reality, Journal of Behavioral and Applied
Management, 260-261.
ZNANSTVENI RADOVI
SCIENTIFIC PAPERS
A. M. Alfirevi, I. Plazibat, D. Renduli, I. Peronja: FINANCIAL PERFORMANCE...
Ana Marija Alfirevi
59
Croatia
Ivana Plazibat, Ph. D.
University of Split
Department of Professsional Studies
Croatia
Darko Renduli, Ph. D.
University of Applied Sciences, Karlovac

Croatia
Ivan Peronja
University of Split
Department of Professsional Studies
Croatia
FINANCIAL PERFORMANCE AND IMPLEMENTATION OF

BUSINESS EXCELLENCE IN CROATIAN HOTEL
ENTERPRISES
Abstract
In this paper, it is hypothesized that business excellence is associated
with the achievement of high financial performance, especially in the
segment of Croatian hotel enterprises, targeting the 'high quality'
segment of the tourist market. As to perform the analysis, we have
reinterpreted results of the previous empirical research, which
addresses the business excellence in Croatian hotels, based on the EFQM
model. Research results should demonstrate whether the level of
achievement in business excellence for Croatian tourist enterprises can
be related to the existence of high financial performance.
Keywords: business excellence, financial performance, hotel
companies, Croatia
1. INTRODUCTION
In this paper, authors examine the financial consequences of
introduction of business excellence, based on European Foundation
for Quality Management (EFQM) model. The study is based on the
interpretation of previously measured business excellence in Croatian
hotels. Previous research (Alfirevi, 2012) has shown that hotels with
60
different categorization differ significantly in the implementation of

the EFQM model of business excellence, which also has implications
for the competitive position of the analyzed hotels. Analysis
performed at the level of individual hotels has now been performed at
the level of hotel enterprises, in order to answer the question if the
implementation of business excellence in Croatian hotel
enterprises is related to the superior financial performance. This
is the research objective of this paper, which is especially relevant for
business practice, since managers need to establish 'return on
investment' on different tools in a certain business environment. If
statistically significant differences of business performance are found
between groups of companies, characterized by different levels of
business excellence, introduction of business excellence will be much
more attractive for business practice.
2. THEORETICAL DETERMINANTS OF THE RESEARCH

In the last decade, many authors are discussing the issue of business
excellence from different theoretical perspectives. Regardless of the
theoretical viewpoint, business excellence is usually associated with
the excellent business performance of an organization, which is the
consequence of the customers and stakeholders satisfaction. The idea
of business excellence is very similar to Total Quality Management
(TQM), although it can be considered as a more contemporary
approach, since it addresses all stakeholders of an enterprise. The
advancement of this concept can be linked to the work of
international organization, such as the EFQM. Its model of business
excellence starts with the assumption that the adequate management
of essential determinants (enablers, in terms of the EFQM criteria),
based on the consistent implementation of business processes, leads
to the superior results and competitive advantage (Conti, 2007). To
be specific, leadership, people management, policy & strategy,
partnerships & resources and business processes (enablers), lead to
adequate results related to people (human resources), customers,
society and implementation of business strategy (key performance
results). It is obvious that results relevant for all of the company's
stakeholders are included into the model, which affirms its social
61
responsibility. This has been already accepted by previous research

(Hardjono & Marrewijk, 2001).
The idea of business excellence is, definitely, an extension of

the TQM tradition, which started in Japan and has spread to the
United States and Europe in the 1980s, since it is oriented toward
finding a list of items, which represent the components of the
implementation of quality in a generic company. Scoring on those
items is standardized by one of many standardized models, which
also serve as frameworks for national (or multinational) awards for
quality. In this way, it becomes relatively easy to identify best
practices and to compare different companies according to their
implementation of achieving quality ideas, which include leadership,
customer focus, implementation of business strategy, organizational
learning and improvement, focus on people/human resources,
development of partnership with customers and suppliers,
management based on fact, etc. (Dodangeh, Rosnah, Ismail et al,
2012). For the American model of business excellence, based on the
Malcolm Balridge National Quality Award (MBNQA), Curkovic, Melnyk
& Calantone (2000) have shown that the MBNQA evaluation really
addresses the core elements of TQM. Based on the research of Spanish
companies, Bou-Llusar, Escrig-Tena et al. (2009) reach the same
conclusion for the EFQM model.
Models of business excellence can be very useful in satisfying
the customers requirements, setting and implementing reasonable
objectives, as well as performance standards, assessing and
improving individual performance, as well as areas of business, which
require quality improvement. This can be easily achieved by using the
traditional Demings PDCA (Plan-Do-Check-Act) approach to quality,
which ensures a higher level of quality improvement and stakeholder
satisfaction in each cycle of its implementation (Kanji, 2002).
According to Porter and Tanner (2004), first steps toward business
excellence are also found in certification according to ISO 9000
standards, which are also based on the process approach. Some
comparisons between EFQM and ISO models have been also made in
the literature, coming to the conclusion that they are comparable,
although ISO models make a stronger emphasis of process and
continuous improvement and the EFQM model focuses on people
inside the company, as well as partnerships outside the company
(Russel, 2000). A review of implementation of business excellence in
62
Croatia is available in research performed by Fadi (2008) and

Samardija (2010), who showed that this term is not well known in
Croatian companies and its implementation is inadequate.
Implementation of business excellence in Croatian hotel industry has
been analyzed by ili (2012), who has reached the conclusion that
the business excellence strategies are positively correlated with the
indicators of hotel performance, including satisfaction of guests and
hotel product (offering of the hotel).
Hendricks & Singhal (1997) have found that the companies,

winning the quality awards, had much better performance in sales
growth and controlling costs. Terziovski & Samson (1999) have found
that the total quality management contributes to the enterprise
performance in manufacturing companies in Australia and New
Zealand. This relationship has been found in the fields of performance
related to customer satisfaction, employee morale and productivity,
delivery on time, cash flow and sales. The results depended on the
company size, since large companies were found to have the capacity
to implement the total quality management principles. In the research
of a sample of Swedish companies, Hansson & Eriksson (2002) have
found, by using many different financial indicators, that the
companies winners of the Swedish quality award had better
performance of companies with a lower level of business excellence.
Some reservations are expressed by Corredor & Goni (2011), who
state that only firms who are early adopters of TQM have a high level
of correlation between the implementation of TQM and financial
performance, while those who are behind with the TQM
implementation have much worse results.
From theoretical point of view, this relationship should be
also found in the Croatian tourist industries, although Croatian hotels
have had a range of problems, related to the unfinished privatization,
problems of inadequate capacity utilization and seasonality, etc.
(Ivandi, 2009). These are the reasons why the research results might
not be identical to the theoretically expected ones. Results of this
research are believed to be important at the national level, since
Croatian hotel industry has a great importance for the national
economy, with the annual revenue of 6.8 billion EUR in 2012 and the
annual growth of 3.2%, in comparison to 2011 (Ministry of tourism of
the Republic of Croatia, 2012).
3. METHODOLOGY OF THE RESEARCH
63
This paper is based on the survey of business excellence, conducted

on the population of mid-sized and large Croatian hotels (with more
than 150 rooms, or other accommodation units), originally composed
of 148 hotels (based on a list, produced by the relevant ministry of the
Croatian government). The reason for including only mid-sized and
larger hotels into the research is based on the fact that they possess
enough administrative capacity to perform implementation of a
complex, formal model of business excellence, which can be
compared to previous research (Terziovski & Samson, 2009).
Previous research has also shown that TQM can be applied in hotels
and that the EFQM could be only changed in a minor way to
adequately analyze the urban hotels (Soriano, 1999). However, since
this paper analyzes all kinds of hotels, no changes have been made to
the original EFQM questionnaire. In addition, only four-star and fivestar hotels have been included into the sample, as it could be expected
that the hotels with lower categorization will be achieving only
marginal levels of business excellence. This has also been done in
previous research of social responsibility in hotels in Hong Kong
(Kucukusta, Mak & Chan, 2013).
The questionnaire administered was based on the original

EFQM self-assessment tool, which made it possible to calculate the
scores for all criteria of business excellence, as well as the score of
business excellence achievement for each hotel. The relevance of selfassessment of business excellence, by using the EFQM questionnaire,
has been confirmed by Ritchie & Dale (2000). This questionnaire uses
measurement scales with five levels of business excellence: from E
the lowest amount of excellence, quantified with the minimum score
of 0, to A the highest level of excellence, quantified with the
maximum score of 100. 55 questionnaires were returned, with quite
an adequate response rate of 37.2%.
This survey has been done in 2010, with the assumption that
the level of business excellence has not been changed in the
meantime. In analogy with the analysis of business process
orientation to company performance (krinjar, Bosilj Vuki and
Indihar temberger, 2008), the achieved level of business excellence
should influence the business performance with a certain time lag.
Namely, it takes some time while the analyzed managerial concept
creates effects in the field of non-financial performance which,
64
further, influences the financial performance. This has been also

previously found in other industries, such as textile production, in a
paper analyzing 163 Turkish companies, in which total quality
management had significant and direct effects on non-financial
performance indicators, which were followed by indirect
improvement of financial performance (Demirbag, Tatoglu, Tekinkus
& Zaim, 2006).
For this reason, the data on business performance for 2010,

2011 and 2012 were collected, as it is difficult to predict the length of
the lag. This study has limitations, as the analysis of financial
performance in 2013 (and later years) in relationship with the data
collected in 2010, would not be adequate. Therefore, the assessment
of implementation of business excellence in Croatian hotels has to be
made once again, by using the same methodology and applying the
original EFQM questionnaire. This would be also recommended, since
an improvement of the application of business excellence in the
Croatian hotel industry can be also expected after the 3-year period
has passed.
However, business performance indicators were not available

for the individual hotels, but only at the level of hotel enterprises, by
consulting the database of financial results of Croatian companies
Poslovna Hrvatska (Business Croatia) 1. From this database, the data
related to net profit and new value added were taken, as chosen
financial performance data, along with the following financial
indicators of profitability: net profit margin (ratio of net profit and
sales), return on equity (ratio of net profit and own assets) and return
on assets (ratio of net profit and total assets). In order to compare the
business excellence scores (at hotel level) and the hotel enterprise
performance, the mean value of scores for each enterprise were
calculated from the hotel scores, which follows the research of
Alfirevi, Garbin Pranievi and Indihar temberger (2011). In this
way, 36 valid answers were obtained, with all variables, describing
business excellence scores, being normally distributed. At the other
hand, majority of variables, describing business performance, were
not normally distributed, which has been established by exploring
their distributions in the SPSS 17 statistics analysis software package,
used for this empirical research. Taking into account also a rather
small sample (N=36), the nonparametric statistical methods were
1
This database is available at http://www.poslovna.hr (subscribers only).
65
used, as they do not require all variables to be normally distributed

and handle small samples well.
4. EMPIRICAL RESULTS
In the first step, two groups were formed out of all analyzed hotel
enterprises. Since the medium level of business excellence is
measured by the mid-score of the used measurement scale, equal to
the score of 50, this level of excellence has been used to classify the
surveyed enterprises into the low-score and the high-score groups.
Table 1 shows performance of both groups in 2010, 2011 and 2012.
Table 1 Net profit and new added value for hotel enterprises with low and
high business excellence
Source: Authors
It is obvious that, except in 2010 (when net profit is analyzed),

hotel enterprises with higher business excellence also achieve better
performance. The same can be concluded, if indicators of business
profitability are analyzed, except for return on assets in the year of
2010 (see Table 2). These differences should be further tested to see
whether they are a result of coincidence, or if enough evidence exists
to conclude that these differences are statistically significant. In the
case of normally distributed variables and a larger sample, it would
be appropriate to perform the t-test.
Table 2 Profitability for hotel enterprises with low and high business
excellence
66
Source: Authors
Because of the limitations of the dataset, the nonparametric

two-independent-samples test was used (as two groups have to be
compared on the value of several performance indicators). For this
purpose, the Mann-Whitney U test value has been used. As shown by
Table 3, none of the differences between the performances of two
groups can be described of statistically significant, as the significance
value is much higher than the standard statistical value of 0.05.
Table 3 Statistical significance of difference in performance
Source: Authors
67
Unfortunately, this analysis has not answered our question,

related to the relationship between business excellence and
enterprise performance in the Croatian hotel industry. There can be
several reasons for this finding, including economic crisis and
potential accounting practices, which have influenced the
declared amount of financial performance, inadequate time lag
in which the business excellence influences performance, the
way in which this process functions, or even the lack of business
excellence influence to performance.
The last of those potential explanations has been already
suggested by Harrington & Akehurst (1996), who also found no
statistically significant relationship between service quality and
financial performance in hotel industry and concluded that this issue
needs to be analyzed in the future. At the other hand, there is another
explanation, which is related to the relationship between the nonfinancial and financial performance in the hotel industry. In analogy
with Alfirevi, Garbin Pranievi and Indihar temberger (2011), who
found that introduction of contemporary information technology in
hotel industry only influences non-financial results in the short time,
this could happen with the introduction of business excellence, as
well. Anyway, it should be analyzed in the future by using the nonfinancial results for the hotel enterprises with different levels of
business excellence. In order to further analyze this issue, three
groups of enterprises have been identified, on the basis of their
business excellence scores. Considering the minimum value of 0 and
the maximum value of 100 on the business excellence measurement
scale, the groups were identified by classifying all surveyed
enterprises with scores lower than 33 as being low on business
excellence. Enterprises with scores between 33 and 66 were
considered as achieving average business excellence level, while the
group achieving a high level of business excellence consists of those
with the scores higher than 66. Table 4 shows that, the same as in the
case with two groups of enterprises, classified according to their
business excellence score, hotel enterprises with higher level of
business excellence also achieve higher level of net added value.
Business excellence does not have a clear influence on net profit,
since the medium-score group has the highest level of profit in 2010,
while the largest profits in 2011 are achieved by the low-score group.
68
Table 4 Net profit and new added value for hotel enterprises with low and
high business excellence
Source: Authors
Table 5 shows that, according to the indicators of profitability,

hotel enterprises achieving a higher level of business excellence, also
achieve a higher profitability, regardless of the indicator used and the
year, in which the analysis is performed. Once again, this is not
important, if there are no statistically significant differences in
financial performance among the three groups of hotel enterprises,
characterized by different levels of business excellence.
Table 5 Profitability for hotel enterprises with low and high business
excellence
Source: Authors
69
The statistical significance of the differences among

performance of three groups has been tested and results are shown
by Table 6. If all variables were normally distributed, for this purpose,
the analysis of variance (ANOVA) method would be used. In this
research, which required nonparametric statistical testing, the test for
several (K) independent samples was used (as three groups, i.e. K=3,
have to be compared on the value of several performance indicators).
For this purpose, the Kruskal-Wallis-H test value has been

used. As shown by Table 6, there is only one statistically significant
difference in performance among three groups (for new added value
created in the year of 2012), with the significance value of 0.045
(being lower than the standard value of 0.05).
Table 6 Statistical significance of difference in performance
Source: Authors
The significant differences of financial performance for
hotel enterprises, achieving different levels of business
excellence, have not been identified. Some of the possible reasons
for this finding have been suggested before, although the conclusion
should be left to further analysis. However, since the significance of
tests for difference of net profit for 2010 and 2011 is close to the
standard statistical value of 0.05, it can be also suggested that this
indicator could be useful in further analysis of this research
topic, at least for Croatia and similar economies.
5. CONCLUSION
70
Unfortunately, the research has not shown significant differences

in performance among hotels, characterized by different levels
of business excellence implementation, except for the indicator of
new added value for the year of 2012. There may be several reasons
for this finding, including the longer time lag for the conversion of
financial performance into financial performance, structural problems
and effects of the business crisis, or even problems in the
implementation of the business excellence principles. In any case, this
result requires further research. It can be suggested that the new
added value should be used as a performance indicator, when
considering consequences of business excellence in the Croatian
tourist industry. It should be also suggested that a more complex
methodology should be used for measuring performance of hotel
enterprises, combining qualitative and quantitative measures, as
well as financial and non-financial indicators of performance, in
order to test the suggestions of Alfirevi, Garbin Pranievi and
Indihar temberger (2011).
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N. Alfirevi, B. Wasserbauer, D. Renduli: PERFORMANCE EFFECTS...
Nika Alfirevi, Ph. D.
73
University of Split
Faculty of Economics
Croatia
Branko Wasserbauer, Ph. D.

Croatia
Darko Renduli, Ph. D.

Croatia
PERFORMANCE EFFECTS RELATED TO

IMPLEMENTATION OF ENTERPRISE SOFTWARE:
EMPIRICAL EVIDENCE FROM CROATIA 1
Abstract
In this paper, we discuss the performance effects of the enterprise
software, with special emphasis placed on Enterprise Resource Planning
(ERP) software packages. Specific characteristics of enterprise (ERP)
systems are analyzed in terms of complexity and implementation
scope/success. In addition, we review the existing studies in the field of
Information Technology (IT) investment efficiency and compare them
to the results of empirical analysis, conducted on the population of large
Croatian enterprises. Specific characteristics of the Croatian IT market
and economy are also discussed.
Keywords: Enterprise Resource Planning (ERP), IT, Croatian
entreprises
Authors kindly acknowledge input from two anonymous reviewers, who provided helpful
comments on an earlier version of this manuscript.
74
1. ENTERPRISE SOFTWARE SYSTEMS AND THEIR

PERFORMANCE IMPACT
Enterprise systems (ES) have been referred to as the technological tour

de force quite some time ago (Davenport, 1998, p. 123), as they
integrate information from all corporate departments and replace a
wealth of legacy systems. They are, as a rule, relying on modular
architecture and sitting upon a single database, which provides
technical capabilities for integration of major data processing tasks into a
complex system. All modules are interoperable and provide a choice of
software functionalities, currently required by (or affordable to) the
corporate user. The ES implementation is rarely following the off-theshelf scenario for less complex software, since ES requires
organizational adjustments, in order to follow the best practices,
required by the software.
Namely, vendors of Enterprise Resource Planning (ERP)

systems, as the most significant major type of the contemporary ES,
design their products according to the business process templates,
considered (or, at least, advertised) as representing the leading business
practices. Those practices require the software customers to adjust their
own business processes, if the ES is to be successfully installed.
Nevertheless, some authors suggest that best practices are only a social
construction of most powerful ES vendors, consultants and other actors
in particular industries (Wagner, Scott, and Galliers, 2006), who use the
software to impose them upon other industry participants. The ES/ERP
systems can, thus, hardly be considered as a potential source of
competitive advantage, since their evaluation, in terms of strategic
resources, does not meet the criteria of rarity and inimitability, as
prescribed by VRIO framework (Barney, 1991). Due to their industrywide acceptance, in some cases, implementation of an ES could be
considered as a competitive requirement, especially if it is fueled by the
need for electronic data exchange across the supply chain (Shehab et al,
2004).
Different types of implementation partners (developers/

consultants) usually belong to the ecosystems of major ES vendors (SAP,
Microsoft, Oracle, etc.). Independent Software Vendors (ISVs) are the
first major sort of ecosystem members, whose business models rely on
development and marketing of generic add-on functionalities, appealing
to a wide range of ES customers. Those may include Customer
Relationship Management (CRM), Supply Chain Management (SCM),
75
Customer Service Management, demand management, customer order

fulfillment, manufacturing flow management, etc. (Garaa, 2009, p. 146).
Along with license sales, ISVs also retain capabilities for core ES/ERP
implementation and support, since those both provide revenue and
status within the ecosystem, as well as serve as distribution channels for
own modules. Value-Added Resellers, as a second major category of
ecosystem members, develop deep knowledge of individual industries
and ES products, as they business models are based on consulting and
customizing core ES, as well as additional functionalities, to specific
industry and organizational circumstances (Riis & Schubert, 2012).
A typical ES implementation is (Nah, 2002): expensive; time

consuming, due to inevitable organizational changes and internal politics;
potentially leading to vendor dependence and conflicts of an ES system
with the existing processes, culture and strategy. A number of technical
issues might hinder the ES implementation, as well. Those include
(Shehab, Sharp, Supramaniam, and Spedding, 2004): problems with the
data model, used by the common underlying database, which can be
(in)compatible with the organizational requirements; issues related to
the functionalities, required by an organization and potential difficulties
arising from differences between managers information requirements and
the generic outputs/reports.
Nevertheless, the most frequent obstacle to the successful

implementation of an ES is neglecting its complexity (Peppard & Ward,
2005). This might happen, if the entire process is perceived as being the
exclusive domain of IT personnel, i.e. if the business side of the process is
not adequately addressed and top management not fully involved. These
are some of major reasons for some ES implementation projects,
exceeding the budget and time limitations, achieving a mismatch with
business processes, etc. (Geunes, Pardalos, and Romeijn, 2005, pp. 8-11),
or for the executives lack of understanding how such systems contribute
to the achievement of corporate goals (Ptak, and Schragenheim, 2005).
The already mentioned generic best practices, i.e. business process
blueprints, relied upon by the ERP vendor, often need to be customized,
as to fit the specific needs of the organization, implementing the ES,
which brings additional costs, complexity and risks into the ES
implementation formula. The cited ES benefits can be, on theoretical
level, of several magnitudes of scale, due to the elimination of multiple
systems, which require the data transfer and transformation procedures.
A comprehensive integration was, at the time, also expected to change
76
the way executives work and enable their organizations to thrive in a

rapidly changing environment (Davenport, 2000). As the overall
sentiment toward the information technology (IT) investment changed,
with the dot.com crisis of 2001, Carr (2003) initiated a discussion on the
business value of IT and proposed that it has no intrinsic strategic value.
Carrs main argument is related to the nature IT systems, serving as a
commoditized infrastructure to entire industries, which makes it
impossible to extract any strategic value from their use. In their replies, a
group of IT scholars and executives joined a discussion with Carr
(Stewart, Seely Brown, Hagel, McFarlan, Nolan, Strassmann & Carr,
2003) disputed his arguments, by pointing to the opportunities for
differentiation, technology-enabled business innovation and a more
thoughtful approach to technology implementation.
In the specific ERP arena, there are mixed results regarding the
financial performance differences between ERP adopters and nonadopters: some studies report no significant differences (Wieder, Booth,
Matolcsy, and Ossimitz, 2006). Another study did not find specific preand post-implementation differences, either, but has confirmed that ERP
adopters are consistently doing better than non-adopters, as well as that
the ERP implementation seems to help avoid declining business
performance (Hunton, Lippincott & Reck, 2003). This is consistent with
the Croatian results, obtained almost a decade ago and reported by
Alfirevi, Jardas & Lugovi (2003), which have been followed by further
research of ERP implementation in a large Croatian pharmaceutical
company (Bosilj Vuki & Spremi, 2005). By using a mixed
methodology, this study has indicated that the inadequate effects of
ERP/ES systems in Croatia might be due to the reactive approach to
process management, extensive time of implementation and lack of highquality consulting talent, which leads to excessive consulting costs.
These results open another issue, related to the nature of causal

relationship between the ES adoption and (financial) performance:
contrary to the notion that ERP implementation may foster the longterm performance improvement, the high performers could be
motivated to adopt an ES, just in order to get in the bandwagon (or to
address their owners, or industry-wide requirements for ERP
operation). This process might have been fueled by the perception of
financial markets, which used to reward the ERP implementation
initiatives by higher stock price (Hitt, Wu, and Zhou, 2002).
77
As opposed to unclear relationship between ERP

implementation and financial performance, business processes seems to
be the accepted ES outcome. Some studies accept the relationship, with
the characteristics of ERP implementation support and the level of
radical orientation serving as moderating variables (Karimi, Somers,
and Bhattacherjee, 2007). In some cases, the process-level performance
is obtained only, if an ERP is bundled with a specific supply-chain
software package (Wieder, Booth, Matolcsy & Ossimitz, 2006).
Significance of such specialized modules is consistent with findings of
Hendricks, Singhal & Stratman (2007), who confirm the performance
effects for SCM systems and report mixed results for ERP
implementations, but do not find performance improvements related to
introduction of CRM software systems. Performance effects of ERP/ES
systems are a significant issue at the time of writing this paper, as the
latest financial and economic crisis, starting in the US in 2008, still causes
significant consequences in southern and south-eastern European
economies (including Croatia). Therefore, the issue of IT value has a
prominent importance, which is confirmed by recent IT executive
surveys, as IT executives top concerns in the 2009-2011 period were
business productivity and cost reduction, being closely followed by the
issue of IT-business alignment (Luftman & Ben Zvi, 2010; Luftman &
Zadeh, 2011). It is interesting that a similar study on IT value and return
on IT investment has been conducted in Croatian and Slovenian
enterprises several years earlier (Groznik, Kovai & Spremi, 2003),
with the conclusion that the value of IT can be identified in terms of
increased productivity and value added, although no relationship
between IT investments and profits had been found.
This might lead to choosing less complex (and costly) solutions

and avoiding the single vendor trap, i.e. excessive dependence on a
single provider of business software, which has, in some cases, even led
to bankruptcies - e.g. of the FoxMeyerDrug (Light, Holland, Kelly & Wills,
2000). Some alternatives to single-vendor ERP solutions might be
connecting of multi-vendor ES modules by means of Business Process
Management Systems (BPMS) and other BPM middleware solutions
(Gilbert, 2010), or web-service oriented Service Oriented Architecture
(SOA), currently popularized by the notion of cloud computing
(Kirchmer, 2011, pp. 37-47).
78
2. METHODOLOGICAL DETERMINANTS OF EMPIRICAL

RESEARCH
Croatian market for ERP software packages is very small. According to

the International Data Corporation (IDC, 2013) market research, the
market for those applications expanded to 212.1 million HRK (Croatian
Kuna, which equals $36.5 million/27.9 million euro) in 2012. The market
potential by 2017 is considered to be app. 266 million HRK. Due to the
economic crisis, no major new ERP implementation projects are
foreseen, with the annual license and maintenance fees representing the
major source (70%) of ERP vendors revenue in Croatia. The leading
position is held by German SAP, followed by Microsoft NAVISION ERP
solution and a range of smaller domestic vendors. For this study, we
chose the two largest global vendors (i.e. SAP and Microsoft/NAVISION)
and included the offering of Oracle, as their third most prominent global
competitor on the ERP market (although its market share in Croatia is
rather low).
Based on the existing market research reports and other

secondary data (including publicly available annual corporate reports,
analysis of corporate Web pages and articles in scientific and
professional journals), we identified the users of the three global ERP/ES
vendors in Croatia. Since the empirical research has been taking place
from September 2012 to March 2013, we have been able to obtain
financial performance data for ERP/ES users for the 2010 and 2011
fiscal years from the relevant agency in Croatia (FINA Financial
Agency). The raw financial data for all selected ERP users were
obtained, as well as the industry performance averages, which were
further used to calculate the relative profitability indicators (Return on
Assets ROA, Return on Equity- ROE and profit margin/Return on Sales
ROS). Along with his relative performance indicators, we analyzed the
performance effects of ERP/ES by using the sales and net profit figures.
We have not addressed the time dependence related to ERP/ES effects,
which should be done in future studies, since there may be a time lag
between the introduction of such complex software and the emergence
of first effects. The statistical analysis has been performed by using SPSS
(Statistics Package for Social Sciences) and a range of nonparametric
statistical methods, including Wilcoxon signed rank test (as an
alternative to the parametric one sample t-test) and the Kruskal-Wallis
test (as an alternative to parametric analysis of variance).
3. RESULTS OF THE EMPIRICAL ANALYSIS
79
Due to a small size of the ERP market in Croatia, it was expected that the
resulting dataset would be rather small and the obtained distribution
inadequate for analysis by means of standard (parametric) statistical
methods. We obtained reliable data for ERP/ES usage of the three
leading global vendors in 51 companies in Croatia, belonging to seven
industries. Nevertheless, in only two industries (C representing
manufacturing in the Croatian industrial classification 2 and G
representing retail, wholesale and motor vehicles sales/repair industry),
the number of subjects has been marginally adequate for statistical
analysis (N= 23 in manufacturing and N=14 in retail, wholesale and
motor vehicles sales/repair). With a small sample, it was necessary to
start the analysis with the formal test of conformance to the normal
distribution. The initial expectations were confirmed by results of the
Kolmogorov-Smirnov test, which failed to reject the null hypothesis that
the data follow the normal distribution (see Table 1), thus confirming the
need to further apply the nonparametric statistics.
Table 1 Results of Kolmogorov-Smirnov one-sample test
Source: Authors
As the prerequisites for statistical inference by using the

conventional t-test have not been met, we have used its nonparametric
alternative the one-sample Wilcoxon signed-rank test. It was used to
test the statistical difference among the distributions of previously
described performance indicator values and the corresponding industry
averages 3. The analysis has been performed for manufacturing industry
(subset N=23) and retail, wholesale and motor vehicles sales/repair
industry (subset N=14). Firstly, revenues and profits for ERP/ES users
Croatian national classification of economic activities is based on EUs NACE statistical classification
of economic activities. See http://www.dzs.hr/Hrv/important/Nomen/nkd2007/nkd2007.pdf (in
Croatian) and http://unstats.un.org/unsd/class/intercop/training/ece/ece04-8.PPS (in English).
3 The technical limitations of an older version of the statistical software package (SPSS) used were
addressed by introducing dummy variables with industry performance averages for both 2010 and
2011. The analysis was performed in a single step, by splitting the dataset into multiple subsets,
according to the value of a variable designating belonging to a specific industry.
2
80
were compared to the average for manufacturing industry, both for 2010
and 2011 (see Table 2).
Table 2 Performance of ERP/ES users vs. manufacturing industry average
(measured by sales and profit, 2010 and 2011)
Source: Authors
It is obvious that the sales figures for ERP/ES users were

higher than the industry average, both for 2010 and 2011, while the
majority of ERP/ES users had lower profits than the industry average,
for both analyzed years.
Table 3 Statistical difference of performance of ERP/ES users vs.
manufacturing industry average (measured by sales and profit, 2010 and
2011, by using the Wilcoxon signed ranks test)
a. Based on negative ranks.

b. Based on positive ranks.
Source: Authors
81
Since the significance testing of the sales vs. the industry

average is based on negative ranks, it can not be concluded that the
difference in positive ranks (i.e. sales of ERP/ES users higher than the
industry average) is statistically significant. At the other hand, based
on the 5% statistical significance level (p<0.05), it can not be
confirmed, either, that a significant difference exists between the
industry average and the above-average profits.
Since these results did not produce any indications of
statistically significant relationship, we also analyzed indicators of
relative profitability (ROA, ROE, ROS) for the same industry (see
Table 4).
Table 4 Performance of ERP/ES users vs. manufacturing industry average
(measured by indicators of relative profitability, 2010 and 2011)
82
Source: Authors
Although the majority of ERP/ES users in the Croatian

manufacturing industry achieve lower relative profitability than the
industry average (for both 2010 and 2011), results of the
(nonparametric) Wilcoxon signed ranks test are based on positive
ranks, i.e. they confirm that, for a small number of ERP/ES users,
who actually have higher profitability than the industry average,
this difference can be assessed as statistically significant (Table
5), except for the single case of using the return on equity as an
indicator of profitability in the fiscal year of 2011.
Table 5 Statistical difference of performance of ERP/ES users vs.
manufacturing industry average (measured by indicators of relative
profitability, 2010 and 2011, by using the Wilcoxon signed ranks test)

Source: Authors
Analysis of the retail, wholesale and motor vehicles

sales/repair industry demonstrates results similar to manufacturing:
while all ERP/ES have sales higher than the industry average, only 3
industry participants (in 2010), i.e. just a single industry participant,
using ERP/ES (in 2011), surpass the average industry profit (Table 6).
83
Table 6 Performance of ERP/ES users vs. retail, wholesale and motor vehicles
sales/repair industry average (measured by sales and profit, 2010 and 2011)
Source: Authors
The statistical testing is also based on Wilcoxon signed ranks

test, for negative ranks of ERP/ES sales vs. the sales average for the
industry. This avenue of analysis makes it impossible to assess the
differences of the positive ranks, when using sales as the indicator of
choice. The same applies to the analysis of ERP/ES users profits vs.
industry averages (for the case of positive ranks): both in 2010, as well
as in 2011, this relationship does not meet the requirements of the 5%
statistical significance level (p>0.05).
Table 7 Statistical difference of performance of ERP/ES users vs. retail,
wholesale and motor vehicles sales/repair industry average (measured by
sales and profit, 2010 and 2011, by using the Wilcoxon signed ranks test)

Source: Authors
84
Even in the retail, wholesale and motor vehicles sales/repair industry,

majority of analyzed industry participants, using the ERP/ES systems, achieve
lower relative profitability than the industry average (Table 8).
Table 8 Performance of ERP/ES users vs. retail, wholesale and motor vehicles
sales/repair industry average (measured by indicators of relative profitability,
2010 and 2011
Source: Authors
85
Being based on positive ranks, results of the Wilcoxon signed

rank test can not demonstrate the statistical significance of the
prevailing negative differences between the indicators of ERP/ES
users' indicators of relative profitability and the industry averages.
Table 9 Statistical difference of performance of ERP/ES users vs. retail,
wholesale and motor vehicles sales/repair industry average (measured by
indicators of relative profitability, 2010 and 2011, by using the Wilcoxon
signed ranks test)

b. Based on positive ranks
Source: Authors
4. SOME PRELIMINARY CONCLUSIONS AND FUTURE

RESEARCH DIRECTIONS
The obtained empirical results can be summarized as follows:
- In the manufacturing industry, majority of ERP/ES users

performed better than the industry average, in terms of sales, but the
statistical testing of this potential relationship was not feasible, due to
methodological reasons. In addition, majority of industry participants,
using the ERP/ES, had lower net profit than the industry average, but
the statistical testing did not demonstrate the existence of a
significant relationship in this case. Out of these two findings, the
former (related to the amount of sales, compared to the industry
average) applies to the retail, wholesale and motor vehicles
sales/repair industry, as well. The latter finding, related to the net
profit, compared to the industry average, demonstrates that the
majority of this industrys participants have lower profits than the
industry average, but no statistically significant relationship could be
found.
- Some statistically significant differences could be established

among the values of ERP/ES users ROA/ROE/ROS and the industry
86
averages. In the manufacturing industry, there are only a few

industry participants, using ES systems, whose performance is
better than the industry average. Although this relationship can
be confirmed as statistically significant, this finding cannot be
replicated for the case of retail/wholesale/motor vehicles sales
& repair industry.
From the previous discussion, it can be suggested that some
limited findings indicate that, in small economies, such as the Croatian
one, ERP/ES users, in certain industries, seem to achieve higher
performance, compared to their industry average, in terms of
relative profitability. The empirical evidence for such a conclusion is
very limited, which does not provide opportunities for
generalization, although additional research in the future might be
able to provide more insights on this matter. In the future research,
another limitation of this study needs to be addressed a
potential time lag between the introduction of an ERP/ES and the
emergence of its effects.
In addition, quality and quantity of available data, at least for
the case of Croatia, as well as the discussed empirical results, indicate
that the quantitative/statistical analysis does not seem to be the best
research tool. Since some interesting performance effects emerge
only in some limited cases, the use of qualitative methods could
provide some interesting conclusions, related to the best practices of
implementing and using ERP/ES systems in the Croatian economy. In
this context, it could be suggested that, in small and
unsophisticated environment, only the most advanced
organizations seem to be able to reap benefits from the ES
implementation. If this proves to hold true, it would be certainly
important to identify the best practices, enabling those organizations
to translate the ES potential into the tangible financial performance.
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R. Bri, J. Oroli, I. Malbai: INFLUENCE OF PUBLIC-PRIVATE...
89
Rua Bri, Ph. D.
University of Zagreb
Faculty of Organization and Informatics Varadin
Croatia
Jelena Oroli, M. A.
Ivan Malbai, univ. spec. oec.
University of Zagreb
Faculty of Organization and Informatics
Croatia
INFLUENCE OF PUBLIC-PRIVATE PARTNERSHIP ON

QUALITY AND EFFICIENCY OF PUBLIC SERVICE
Abstract
The overview of literature reveals several perspectives from which the
topic of public-private partnership has so far been considered. However,
certain aspects of the issues related to the efficiency of public-private
partnership implementation have not been sufficiently addressed. This
paper deals with the improvement of the efficiency of implementing
public-private partnership by means of the audit method. On the basis
of the data from the authors research, a data model is designed for
supporting the process of maturity assessment of public-private
partnership project proposals. The data model established in this
research inaugurates a new approach to investigating the publicprivate partnership efficiency. The proposed model arising from the
research presented in this paper can be applied in practice in state
auditors assessment of projects conducted according to the publicprivate partnership model with the aim of ensuring more efficient
spending of public funds and better quality of public service.
Keywords: public-private partnership, good management, state
audit, public service
90
1. INTRODUCTION
Under the impact of the spread of the New Public Management wave,
public management reforms have started to be implemented in a lot
of countries, aimed at achieving savings effects in public expenditures,
improving the quality of public service and increasing the efficiency of
public administration. Key reform measures include deregulation,
liberalization, privatization and participation of the private partner in
production of public goods. Since the implementation of these
measures implies public spending, supervision of the application of
these measures is of great importance. From the perspective of
participation of the private partner in production of public goods as a
reform measure, the public-private partnership refers to a long-term
cooperation between the public sector and the private sector with the
objective of meeting public needs in a given community (either at the
local or state level).
To address the citizens demand for cheaper and more
efficient governments, the New Public Management has arisen as an
area in which special attention needs to be paid to advantages and
disadvantages of various combinations of institutional rules and
procedures (Barzelay & Michael, 2001). The public-private
partnership, as one of public sector reforms models, is commonly
considered in the context of good management, in developed and
developing countries equally (Perko eparovi, 2006). It is expected
that understanding the economics of the public-private partnership
will also contribute to a greater development of this particular market
in the Republic of Croatia, which is eventually intended to deliver a
better and more efficient public service (Jurii, 2008). The decision
to implement the public-private partnership is based on the principle
that such a model yields more value for money or a better service for
the same amount of money. The realization of public-private
partnership projects is related with a complex management
procedure in which public administration is required to demonstrate
certain competences related to the public-private partnership (Sajko,
2008).
In order to devise a more efficient and advanced framework of
proposing and implementing public-private partnership projects, it is
of utmost importance to recognize circumstances under which the
model of public-private partnership can prove to be a better option
for delivering a particular service or building infrastructure in
91
comparison with traditional public procurement methods. The legal,

regulatory, political and social environments play a vital role in
ensuring that satisfactory outcomes are achieved by the publicprivate partnership model. Clearly defined responsibility of all parties
contributes to efficient exploitation of resources pertaining to each
particular party in a partnership, reducing the risks that may affect
efficient project implementation. The transparency of the entire
process is extremely important as well. In this paper the influence of
the public-private partnership on the quality and efficiency of public
service is examined on the example of public-private partnership
implementation in the Varadin County.
2. ROLES AND CHARACTERISTICS OF PUBLICPRIVATE PARTNERSHIP

Social progress entails an increase in the needs of citizens for public
goods and services. In meeting those needs timely and appropriately,
the public sector uses the assistance of the private sector in form of
cooperation termed public-private partnership. Public provision of
goods does not necessarily imply that public goods are exclusively
produced by the public sector. Some sources of financing for public
good production are common to all countries, whereas other sources
vary according to the public administration structure and other
circumstances. The public administration can thus ensure funding for
public good production from the budget or other sources of financing.
According to Gerrard (2001, p.49), in public-private
partnerships private capital (and sometimes, to a certain extent,
public sector capital as well) is involved with a view to improving
public service or the management of public authority property.
Yescombe (2010, p.3) characterizes the public-private partnership as
an alternative to the provision of facilities by the public sector, which
is funded by tax revenue or public borrowing. Hodge and Greve
(2005, p.4) define the public-private partnership as continuity in
cooperation between the public sector and private sector participants
in which they jointly develop a product or a service while distributing
product- or service-related risks, costs and resources.
92
Vrana et al. (2007, p.1) emphasize that in public-private

partnership definitions incorporated in the European Commissions
Green Paper on Public-Private Partnerships, as well as in guidelines
for preparation and implementation of public-private partnership
contractual forms, it is basically interpreted as a relationship in which
the private partner assumes one or several roles that are executed by
the public partner in the classic public procurement model. Examples
of responsibilities taken by the private partner in such a relationship
include project design, financing and construction of a public facility,
management of a finished facility and its maintenance, all of which are
services normally provided by the public sector. In that respect, Vrana
et al. (2007) point out the private partners obligation to assume
partial risk implied in the respective responsibilities arising from the
partnership.
Yescombe (2010, pp.16-17) states that public-private
partnerships need to be considered within the overall context of the
public sector reform movement known as New Public Management
(NPM). The public-private partnership is an example of translating
NPM measures into practice, with more emphasis put on management
as well as on separation between activities related to decisionmaking, financing and concrete delivery of public goods and services,
and a greater focus given to exit outcomes. In other words, the publicprivate partnership represents a shift toward more efficient spending
of public funds, provided that the processes of decision-making
regarding the public-private partnership project as well as of
negotiating and signing the public-private partnership project
agreement are properly conducted.
The key characteristic that determines the form of publicprivate partnership is the level of private sector participation.
According to the Commissions Green Paper on Public-Private
Partnerships, there are two forms that a public-private partnership
can take: the contractual form and the institutional (status) form.
Furthermore, within the contractual form, in which the partnership
between the private and the public partner is based on a contract, two
basic models are distinguished, although there are other possible
models that are not extensively used. The key contractual forms are:
- public-private partnership concession the private partner
charges their services to the end-user and is under the supervision of
the public partner;
93
- PFI (Private Finance Initiative) model the private partner

charges the delivered public services to the public partner in the form
of rent.
Kaer et al. (2008) specify a large number (15) of available
options for providing public services, depending on the respective
level of private and public sector participation in the design,
construction,
maintenance,
financing,
operationalization,
management and risk allocation in providing public services and/or
building public infrastructure. According to Kaer et al. (2008,
pp.609-611), the aforementioned models can be grouped in several
basic forms of partnership realization between the public and the
private sector:
- management contracts and service contracts the private
sector is responsible for providing a particular service on behalf of
and for the account of the public sector;
- lease agreements the public sector grants the private
partner the right to use public property, which is used and in most
cases also technologically and functionally developed by the private
partner;
- joint venture agreements public and private sector
establish a joint business entity for the purpose of project realization,
wherein the amount and method of investment as well as risk
distribution are defined by the contract;
- BOT (BuildOperateTransfer) concession contract within
the agreed period, the rights owned by the public sector are
transferred in part to the scope of responsibility of the private
partner, along with the execution of certain operations held by the
public sector;
- Private Finance Initiative (PFI) contractual form of the
public-private partnership that pertains to the model in which the
public sector leases or buys particular public goods or services
provided by the public partner for the agreed upon number of years
specified in the contract, whereas the private sector is in charge of
designing, conceptualizing, constructing and financing the public good
realization;
- BOO (BuildOwnOperate) and BBO (BuyBuildOperate)
contracts the private partner buys, builds, maintains and manages
the property they own, and is responsible for all the risks and benefits
of providing a public service.
94
The key characteristics of selected forms of public-private

partnership realization are shown in table 1.
Table 1 Key characteristic of selected forms of public-private partnership
realization
Source: Kaer et al., 2008, p.613
There is no unique model that would be applicable to all

projects. In selecting a model, project type, requirements and its other
characteristics therefore need to be taken into account. It is important
that public authorities and the private sector agree on the model and
terms that will ensure the most efficient delivery of public service,
which eventually results in the satisfaction of end-users citizens. As
in the case of management contracts and service contracts that
represent the traditional model, the public-private partnership model
must be selected as one among several possible options for realizing a
project of public interest under the competence of public authorities.
The public partner needs to be aware of all the risks and positive and
negative aspects of implementing the public-private partnership
model in comparison with the traditional investment activity model.
The public sector expects the private sector to contribute in a
way that it delivers contracted services, ensures contracted
investments, and meets the agreed standards/goals and does not take
advantage of or monopolize the current situation. On the other hand,
the private sector expects the public sector to contribute in a way that
95
it ensures a favorable environment for the public-private partnership,

timely and fully pays the agreed fees, enacts tariff increases in
accordance with the agreement and prevents unexpected competition
in the course of the project. Finally, the community expects the publicprivate partnership to ensure an adequate level of service, with costs
that are acceptable to the community regardless of whether they are
charged directly or indirectly through taxes.
The public-private partnership can be defined as a long-term
relationship between the public sector and the private sector that is
aimed at meeting the needs of citizens pertaining to a certain
community for a particular service or public facility, which until
recently has been a role of the public sector, established with the
purpose of community development policy realization. In the publicprivate partnership, which typically lasts for 25-30 years, or longer,
the community is responsible for paying an acceptable price for
certain services, whereas the private partners interests lie in
generating profits. In addition to political climate and the societys
acceptance of including the public sector in public service provision
(i.e. public support), among the determinants of such a relationship is
a well-defined legal and regulatory framework. Furthermore, the
transparency of processes is prerequisite for efficient cooperation
between the public sector (public authority), private sector and the
community. Common interest (benefit) as well as justice and
transparency of action are principles which need to be observed for
gaining trust and safety that eventually result in a successful and
efficient partnership. Public authorities need to clearly define
required exit outcomes to ensure that a particular public service that
a facility should provide is actually delivered, but they do not
establish the way in which the public service will be provided. On the
other hand, the design, financing, construction and management of
the facility in a way that the set requirements are fulfilled are the sole
responsibility of the private sector.
Various terms used for the public-private partnership concept
include: PPI Private Participation in Infrastructure (used in the
banking sector, but rarely used as a term outside the development
financial sector, with the exception of South Korean public-private
partnership programs); PSP Private Sector Participation (also used
in the development financial sector); P3 (commonly used to refer to
public-private partnership in North America); PFP Privately-
96
Financed Projects (used in Australia); and PFI Private Finance

Initiative (the term originating from Great Britain, also used in Japan
and Malaysia).
A public-private partnership needs to be beneficial for all
parties, wherein the public sector is supposed to obtain best value for
money, the private sector should achieve profit in accordance with
undertaken risks, and citizens should get quality service at a
reasonable price. To fully exploit the innovativeness of the private
sector, their involvement in the project structuring stage is of great
importance.
Akintoye et al. (2006) emphasize seven key advantages of
public-private partnerships:
- increased ability of the public sector for integrated solutions
development;
- application of innovative and state-of-the-art solutions;
- reduction of investment costs;
- shorter period needed for preparation and construction of a
public facility;
- transfer of business risks to private partner;
- selection of big and sophisticated partners;
- access to skills, experience and new technologies.
Complex issues of public-private partnerships, along with
previously mentioned, includes many other aspects. For a more
complete overview of this subject is therefore recommended to
consult the relevant literature (i.e. Plummer 2002; Budina et al. 2007;
Bexell i Mo rth 2010; Robinson et al. 2010; Urio 2010; Dewulf et al.
2012; Cruz i Marques 2013).
97
3. PROJECT SUITABILITY FOR IMPLEMENTATION

ACCORDING TO PUBLIC-PRIVATE PARTNERSHIP
MODEL: CASE OF VARADIN COUNTY
In our research, the project suitability for implementation according
to the public-private partnership model was examined on the
example of a public-private partnership case in the Varadin County.
The state audit report describing the implementation of the publicprivate partnership project conducted by the Varadin County was
also used in the research.
In the research methodology various quantitative and
qualitative methods were combined, in particular: SWOT analysis,
process maturity analysis, data modeling, one-way ANOVA and
process maturity assessment. Survey and structured interviews were
used as well. The methodology was aimed at testing the following two
hypotheses:
- H1: It is possible to determine criteria for the selection of
priority projects that will be implemented according to the publicprivate partnership model with the aim of more efficient spending of
public funds.
- H2: Participation in the selection of priority public-private
partnership projects is not proportional to the expectations of all
interest groups (public authority, beneficiaries, private partners,
citizens), which is the cause of inefficient implementation of such a
project by the public authority.
The Varadin County has realized several public-private
partnership projects according to the Private Finance Initiative
(PPP/PFI) model. They include financing of the County Palace
reconstruction as well as the construction and extension of primary
and secondary school buildings and gyms.
3.1. SWOT analysis in the assessment of public-private

partnership projects
In our research, SWOT analysis was used to determine the best way
to efficiently use the identified strengths and minimize the
weaknesses, on the one hand, and to exploit the identified
opportunities and minimize the threats in implementation of projects
98
according to the public-private partnership model, on the other.

Elements of the SWOT analysis, shown in the matrix in Figure 2, are
considered from the perspective of the public sector.
Table 2 SWOT analysis matrix for implementing projects according to the
public-private partnership model in Varadin County from the public sector
perspective
Source: Authors data
Taking into account that the observed project is among the

first public-private partnership projects implemented according to
the PFI model in the Republic of Croatia, that it encompassed
buildings within the school system, and as such serves as sample
project, it can be considered that the public administration reputation
has been enhanced in spite of the criticism regarding the participation
in the budget through lease obligations. It is a fact that these longterm obligations, though not qualified as borrowing, do exist and need
to be settled throughout the contractual period with the private
partner. They should be included in budget planning, and funds
should be secured without jeopardizing the execution of operations
99
that are under the competence of the Varadin County as a local

(regional) self-government unit. As a result of the implemented
project, the effectiveness of public administration was increased since
this model contributed to faster construction of public infrastructure
that enable better public service delivery, while exit outcomes and
required quality standards stated in the contract help reduce
uncertainty regarding public service provision. By implementing the
public-private partnership project lack of capital for investing in
capital buildings was also overcome. Business risk distribution was
defined, but not in value terms, so proper allocation of business risk
to the partner and their interest for maximizing the economy of
operations are questionable.
3.2. P3PM model decision-making criteria for selecting

projects to be implemented according to public-private
partnership model
The most important criteria that should be met for a public-private
partnership project to be implemented are: legal public-private
partnership framework, need for particular infrastructure expressed
in strategic public authority documents (strategies, operational
plans), adequacy of the financing method (ensuing from the lack of
funds in the public authority budget), political will of the public
authority and the public, private sectors interest for participation in
the public-private partnership model, secured proper supervision
over project management as well as proven ability to deliver greater
value for money in comparison with the conventional public
infrastructure construction model. A model designed for the
assessment of the maturity of projects to be implemented according
to the public-private partnership model is shown in table 3. At the
professional (operational) level the model can be used, among others,
by state auditors in reviewing the rationality of the public authority
decision concerning projects to be implemented according to the
public-private partnership model.
Table 3
General model for assessment of project maturity for PPP
100
101
102
A general model designed for the assessment of maturity

of projects to be implemented according to the public-private
partnership model is shown in table 3. Drawing on the general
project maturity assessment model above, we apply the Cabinet
Office's Portfolio, Programme and Project Management Maturity
(P3M3) Model, shown in table 4, as an instrument used by the
Varadin County public authority in decision-making regarding
the realization of an investment project according to the publicprivate partnership model.
The application of the P3M3 model on the example of
public-private partnership projects implemented in the Varadin
County reveals that in the initial project stage certain elements
forming process perspective were not met at a single level. While
only one process perspective element was met up to the third
level, some other process perspective elements were met at a
certain level, but not consistently through all levels preceding it.
Due to the lack of a feasibility study and cost-benefit analysis,
realistic assessment of expected project outcomes is not possible.
The criteria for evaluation of projects during their
implementation and total evaluation of project upon the expiry of
the public-private partnership contract were not established.
This does not imply that the goals of the public authority policy
on this project, concerning the model and management
supervision applied, will not be accomplished, but it will not be
possible to fully determine the delivery of value for money. The
application of the P3PM model on decision-making concerning
the public-private partnership project can be considered as an
important criterion in selecting potential projects to be
implemented according to the public-private partnership model.
Table 4 Representation of application of P3M3 model in decision-making regarding implementation of a public-private

partnership project by Varadin County public authority

103
104
105
3.3. Participation of interest groups in selection of publicprivate partnership projects

The key interest groups involved in the realization of projects
according to the public-private partnership model that served as
respondents in this research are school principals, public authority
representatives and citizens. The first interest group comprised the
principals of schools in which a project according to the publicprivate partnership model had been conducted. A total of 23
respondents from that group were initially included in the research,
16 of whom returned the completed questionnaire (69.6% response
rate). The second interest group comprised representatives of public
authority, with 16 respondents (mayors and municipal heads)
initially included in the research, 11 of whom returned the completed
questionnaire (68.8% response rate). The last interest group
comprised citizens in local self-government units in which projects
according to the public-private partnership model had been
conducted. In defining the sample size the total population of the
Varadin County over 19 years of age, according to the 2001 census
(140,095), was taken into consideration. The sample size 384
respondents was determined with the 95% confidence level
(reliability coefficient of 1.96). The completed questionnaire was
returned by 155 of the respondents in the citizen group (40.4%
response rate).
In this section we discuss the participation of interest groups
in selecting public-private partnership projects in the Varadin
County. Interest groups are: citizens, school principals and
representatives of local authority. The research results obtained by
means of a survey questionnaire and structured interviews are
graphically represented below. Respondents were asked to indicate
their degree of agreement on a five-point likert scale, where 1 stood
for complete disagreement with the statement, and 5 represented
complete agreement with the statement.
106
Figure 1 Comparison of assessment of experts participation in informing

beneficiaries
As seen in Figure 1, experts participation in informing

beneficiaries of public-private partnership projects was assessed
differently by particular interest groups. The lowest rating was
obtained by citizens, and the highest by school principals.
Figure 2 Comparison of assessment of informedness of project participants

beneficiaries of public buildings
The informedness of beneficiaries of public buildings

constructed according to the public-private partnership model is
assessed very favorably by school principals, while citizens do not
107
consider themselves to be sufficiently informed as potential public

buildings beneficiaries (Figure 2).
Figure 3 Comparison of assessment of familiarity with the public-private

partnership model
As evident in Figure 3, school principals find themselves to be

fairly familiar with the public-private partnership principles. It is
notable that both citizens and local authority representatives are
poorly acquainted with those principles.
Figure 4 Comparison of assessment of participation in a public-private

partnership project
108
In terms of their participation in a public-private partnership

project, it is considered that school principals are the most involved
group of beneficiaries, followed by local authority representatives,
while the citizens are the least involved group (Figure 4.).
Figure 5 Comparison of assessment of influence on realization of publicprivate partnership project
As seen in Figure 5, school principals and representatives of

local authority are believed to have an equally important influence on
project realization, while the influence of the private partner and
citizens only received third and fourth ranking, respectively. The
findings concerning the private partners low influence are notable,
which may be attributed to the private partners disorientedness and
lack of expertise.
Figure 6 Comparison of assessment of value for money yielded by the project
109
Among beneficiaries of buildings, the lowest assessment of the

public-private partnership project yielding value for money was
obtained by school principals, closely followed by representatives of
local authority. Citizens, on the other hand, do find the project to yield
value for money, which may be attributed to their poor informedness
as well as personal interest (one-shift schedule in schools attended by
their children). Principals assessment may be accounted for by their
remarks on the quality of construction, while representatives of local
authority consider that financial obligations are too high with regards
to the quality and quantity of the delivered construction project
(Figure 6).
Figure 7 Comparison of assessment of the priority of investment in teachers

over investment in public buildings
As seen in Figure 7, all the three interest groups share the

opinion that investment in teachers should have a priority over
investment in public buildings. From the perspective of the interest
groups, in the concrete case observed in this research, projects
implemented according to the public-private partnership model have
neither resulted in better quality nor improved efficiency of public
service.
110
Figure 8 Comparison of assessment of the fulfillment of key educational

standards
Figure 8 shows that all the three interest groups consider that,
in spite of the implemented public-private partnership project, key
educational standards in the Varadin County are still unfulfilled.
4. CONCLUSION
Problems with financing public needs have been experienced by
developed and developing countries. Public-private partnership
represents a possible way to address that challenge. In making
decisions about the method of financing public needs, public
authority must ensure that the disposal of public funds is efficient.
Based on the analysis of the public-private partnership projects
implemented by the Varadin County, it can be concluded that the
public administration reputation was enhanced due to the achieved
goal (one-shift schedule in schools) and the effectiveness of public
administration was increased since the public-private partnership
model contributed to faster construction of public infrastructure that
enables better public service delivery, while exit outcomes and
required quality standards stated in the contract helped reduce
uncertainty regarding public service provision. On the other hand, the
criteria for evaluation of projects during their implementation and
total evaluation of the project upon the expiry of the public-private
partnership contract were not established. This does not imply that
111
the goals of the public authority policy on this project, concerning the
model and management supervision applied, will not be
accomplished, but it will not be possible to fully determine the
delivery of value for money, that is, ascertain that the project was
efficiently implemented.
In the concrete case of implementation of the public-private
partnership project, key advantages of such a model, such as public
sector capability for developing integrated and inventive solutions,
reduction of investment costs, transfer of business risks to the private
partner, access to experience and new technologies provided for the
public partner, cannot be differentiated.
Participation in the selection of priority public-private
partnership projects is not proportional to the expectations of all
interest groups (public authority, beneficiaries, private partners,
citizens), which is the cause of inefficient implementation of such
projects by public authority. One of the goals of the research
presented in this paper was to contribute to the improvement and
efficiency of implementation of public-private partnership in the
Republic of Croatia. In that respect, it is noteworthy that using the
data collected by a combination of research methods, a data model
was designed to serve as the basis for supporting the process of
maturity assessment of public-private partnership project proposals.
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Amidi Peroevi, K., & Luke Petrovi, M. (2007). Javno-privatno
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E. izmi, K. Crnki, S. Softi: DIZAJNIRANJE ORGANIZACIJSKE STRUKTURE...
Elvir izmi, Ph. D.
113
University of Sarajevo
Faculty of Economics and Business
Bosnia and Herzegovina
Kenan Crnki, Ph. D.
Senad Softi, Ph. D.
DIZAJNIRANJE ORGANIZACIJSKE STRUKTURE

VISOKOOBRAZOVNIH INSTITUCIJA TREE GENERACIJE
Abstract
In order to have a definite competitive advantages in today's business
conditions means continuously implement innovative changes in the
management of business operations and organizational structure, with
the aim of improving internal and external quality of organization as a
whole. Apply appropriate principles of contemporary contingencyconfigurational concept of organization designing within the higher
educational institutions is a "condition sine qua non", thus condition
without there is no their effective and eficasy development within
contemporary turbulent organizational context. Their organizational
structures have to be adjusted to the variables of organizational
context, humans features and modern human resources management
principles, processes and activities that are immanent higher education
institutions within postindustrial ages. Context of innovative adaptation
of professional organizational structure should be understood in terms
of the principles of contingency and configurational theory and practice
where is management of higher education institution has to understand
principles of organizational design application. Using the principles of
organizational theory top-management of higher education institutions
will be able to deliver value to all stakeholders in an effective way, while
the application of the hybrid organizational design will ensure delivery
of the specified value in an efficient way, which provides a managerial
114
balance which guarantees long-term institutional business success. This

paper aims to present, primarily to the academic society and business
menagers a qualitative change in the way of university development,
including an elaboration of the repercussions that these changes will
generate on the entire society of Bosnia and Herzegovina.
Keywords: organisational design, professional organisation,
higher education institutions, 3G Universities
1. UVODNE NAPOMENE
U savremenim uvjetima naunog, tehnolokog, ekonomskog i
ukupnog drutvenog razvoja okruenje u kojem funkcioniraju
razliite organizacije, ukljuujui i univerzitete, pa i cijele ekonomije i
drutva postaje sve vie kompleksno i dinamino, uz stalni rast
pritiska inovativnih konkurenata koji su orijentirani na regionalno ili
globalno trite. Na osnovu ranije predoenog u budunosti se moe
oekivati da e funkcioniranje univerziteta biti zasnovano na
drugaijim principima, to e pred menadment, nastavnike,
saradnike, istraivae, administrativno osoblje i studente staviti nove
zahtjeve u cilju pruanja zajednikog odgovora na navedene procese.
U navedenom kontekstu personalni i organizacijski inovativni
kapaciteti univerziteta e imati kao imperativ uvoenje preduzetniki
orijentiranog naina promiljanja i ponaanja zaposlenika
univerziteta kroz demonstriranje ireg ranga personalnih
preduzetnikih vjetina, aktivno uestvovanje u procesima
preduzetnikog uenja, demonstriranje visokog nivoa emocionalne
inteligencije, generiranje individualnih i grupnih preduzetnikih
aktivnosti i osiguranje kvalitetne komunikacije sa interesnim
grupama. 1 Pored navedenog. zbog pritiska stalnih promjena.
univerziteti trebaju biti usmjereni na redovnu reviziju programa i
modula, unapreenje sistema uenja kroz rad, obogaivanje sadraja
nastavnog procesa i vizualizacija poslovnih prilika.
U navedenom smislu univerziteti tree generacije trebaju biti
usmjereni na izgradnju partnerskih mrea kroz aktivnost izgradnje
Prilagoeno: Prince Cristopher, Beaver graham; (2008): The Rise of The Corporate UniversityThe Emerging Corporate Learning Agenda; The international Journal of Management Education,
str. 22.
115
koopetitivnosti gdje se objedinjuju dvije naizgled kontradiktorne

aktivnosti, odnosno pojma a to su kooperacija i kompetitivnost,
odnosno konkurencija. 2 U navedenom smislu pred univerzitete se
postavlja i sistemski zahtjev za uspostavljanje mehanizama za
pripremu i realizaciju tekuih izazova, rad sa novim partnerima,
novom pedagokom paradigmom, razvoj novih vjetina studenata,
unapreenje napora vezanih za vlastito uenje, poduku za razvoj
preduzetnikog naina promiljanja i ponaanja, nove alati i ideje,
poslovne start-up inovacije, mobilnost, kroskulturalnost i
produhovljenost.
Kao nosioci poslova u okviru preduzetniki orijentiranih

univerziteta tree generacije menadment, nastavnici i saradnici kao
edukatori trebaju posjedovati nove kompetencije i provoditi razliite
aktivnosti ukljuujui skeniranje i koritenje prilika, preuzimanje
inicijativa, inovativan pristup poslovnim aktivnostima, upravljanje
neovisnou, preuzimanje odgovornosti, razumijevanje novih procesa
i koncepata, efektivno umreavanje, sklapanje mozaika uspjenosti,
prosuivanje kod kalkulacije rizika i niz drugih kompetencija i
aktivnosti vezanih za novi organizacijski kontekst. Iz navedenog se
moe vidjeti da e menadment, nastavnici, saradnici i
administrativno osoblje imati obavezu da izgrade preduzetniko
inovativne atribute i da ovladaju preduzetnikim vjetinama. U
stratekom smislu menadment univerziteta mora imati na umu da se
klasini inovniki nain upravljanja univerzitetima mora drastino
promjeniti kroz koritenje savremenih koncepata menadmenta uz
isticanje stratekih ciljeva vezanih za preduzetnitvo i inovacije,
interakciju univerziteta i drutveno ekonomskog sistema i
razumijevanje univerziteta kao globalnih mrea izvrsnosti usmjerenih
na generiranje inovativnih i preduzetnikih aktivnosti kroz
uspostavljanje praktinih biznisa. Sve navedeno upuuje da se
kontekst unutar kojeg funkcioniraju univerziteti veoma brzo mijenja
to ukazuje na potrebu naune analize varijabli organizacijskog
konteksta univerziteta i u skladu sa karakteristikama istih promjenu
parametara dizajna statikih i dinamikih elemenata organizacijske
strukture.
2 ire: Wissema J. G.; (2010): Leading the Third Generation University-Towards a

comprehensive management theory of the 3GU, str. 46.
116
2. MINTZBERGOVA METODOLOGIJA DIZAJNIRANJA

ORGANIZACIJSKE STRUKTURE
Dizajniranje organizacijske strukture predstavlja kljuni strateki

zadatak top menadmenta. Posmatrajui osnovne funkcije
menadmenta ukljuujui strateki menadment i strateko
planiranje, organizovanje, menadment ljudskih resursa, voenje i
kontrolu jasno je da prve tri predstavljaju strateke aktivnosti, dok
posljednje dvije imaju predominantno implementaciono-operativni
karakter. Iz razloga to se veina organizacijskih sistema, bez obzira
na veliinu, tip ili vlasniku strukturu, nalaze u okviru veoma
turbulentnog okruenja proces organizijskog re/dizajniranja se treba
kontinuirano provoditi na nain da se skeniraju karakteristike i
priroda svih varijabli organizacijskog konteksta i kontinuirano
prilagoavanje strukturalnih varijabli svakog organizacijskog sistema
navedenom kontekstu, to predstavlja jednu od kljunih definicija
stratekog menadmenta. U cilju potpunijeg razumijevanja
funkcioniranja organizacija u savremenim uvjetima neophodno je
kombinirati razliite modele sa ciljem dosezanja to vieg nivoa
spoznaje vezane za pretpostavke i pravila organizacijskog
dizajniranja iji je osnovni cilj efektivna i efikasna implementacija
poslovne strategije organizacije koja treba biti bazirana na viziji i
misiji predmetne organizacije. U navedenom smislu je pored
Mintzberg-ovog modela organizacijskog dizajniranja potrebno uzeti u
obzir i Harvardski model menadmenta ljudskih resursa, posebno iz
razloga to se unutar pojedinih bazinih tipova organizacije kljuni
ljudski resursi, sa najveim intenzitetom uticaja i moi na poslovno
odluivanje kao strukturalnu varijablu organizacijskog dizajna, nalaze
u okviru specifinih organizacijskih dijelova. Grafiki prikaz procesa
organizacijskog strukturiranja koji u obzir uzima Mintzbergov model
organizacijskog dizajniranja i Harvardski model menadmenta
ljudskih resursa moe se vidjeti na slici 1.
117
Slika 1. Sistemski pristup dizajniranja OS i HRM-a organizacije
S obzirom da svaka organizacija predstavlja odreen

otvoreni socio-tehniki sistem, odnosno ustrojeni algoritam za
efektivno i efikasno konvertiranje imputa u autpute, nemogue je
proces organizacijskog strukturiranja posmatrati odvojeno od
menadmenta ljudskih resursa, jer svaku organizaciju u konanici
ine ljudski resursi. Menadment ljudskih resursa ovdje treba
posmatrati, kao neizravnu funkciju organizacionog konteksta i
izravnu funkciju odabranog bazinog tipa organizacije, odnosno
organizacijske strukture a kompletan proces menaderskog
djelovanja treba biti upuen na kontinuirano ciklino
sagledavanje nezavisnih varijabli sa ciljem anticipiranog
prilagoavanja promijenama u okruenju to u stvari predstavlja
osnovu sistemskog pristupa menadmentu i organizaciji, ija
pravilna primijena osigurava dugorono efektivno i efikasno
poslovanje organizacije kao cijeline. Na slici br. 1. se moe vidjeti
sistemski pristup prepoznavanja i izbora bazinog tipa
organizacije, dizajniranja organizacijske structure i upravljanja
ljudskim resursima, koji upuuje na potrebu kontinuiranog
sagledavanja varijabli koje ine organizacioni kontekst odnosno
organizacionu situaciju, tako da se bazini tip organizacije,
organizacijska struktura i menadment ljudskim resursima
apliciran unutar njih mora kontinuirano prilagoavati situaciji i
ukoliko je mogue anticipativno djelovati na nju. Kontinuirano
djelovanje na navedeni nain dovodi organizaciju u poziciju vee
vjerovatnoe efektivnog i efikasnog poslovanja to je krajnji cilj
menadmenta kao znanosti uopeno a top-menadmenta svake
pojedinane organizacije, posebno.
3. KLJUNE VARIJABLE ORGANIZACIJSKOG

KONTEKSTA
118
Openito, organizacijski kontekst se sastoji od nekoliko

kontingenata nezavisnih organizacionih varijabli na koje topmenadment organizacije moe manje ili vie uticati (meke
varijable) ili im se u potpunosti mora prilagoavati (tvrde
varijable) ali one bez obzira na navedeno imaju znatan uticaj na
dizajniranje organizacijske strukture pojedinih bazinih tipova
organizacije. Prema Mintzberg-ovoj organizacionoj tipologiji
organizacijski kontekst se sastoji od pet nezavisnih varijabli a to
su 1. okruenje, 2. mo, 3. starost i 4. veliina, 5. poslovna
strategija i tehnologija. 3 Analiza situacionih faktora je veoma
vana jer situacioni faktori definiraju organizacijsku situaciju
koja determinira nain organizacionog strukturiranja svakog
organizacijskog sistema u smislu odabira bazinog tipa
organizacije i ustroja organizacijske strukture. Organizaciona
situacija se identificira i oblikuje unutar prva tri koraka procesa
stratekog menadmenta (vizija i misija, strateka analiza i
poslovna strategija), tako da se potvruje aksiom koji kae da
struktura organizacije treba pratiti njenu poslovnu strategiju.
Integralni organizacijski kontekst, odnosno situacioni faktori

koji tvore organizacijsku situaciju su: . 1. Okruenje 2. Mo, 3. Starost
i veliina, 4. Poslovna strategija, 5. Tehnologija, 6. Trite radne snage,
7. Sindikati i legislativni okvir, 8. Vlada, 9. Interesne grupe i
nacionalna kultura (drutvene vrijednosti) i 10. Menaderska
filozofija (sistem vrijednosti) uz uzimanje u obzir procesa
globalizacije i ostalih savremenih trendova koji su generirani
razvojem informacionih tehnologija.
3 Mintzberg, Henry, Structure in five-A Syntesis of the Research on Organization Design,

Management Science, 1980. str. 330. and Lunenburg, C. Fred, International journal of scholarly,
academic, intellectual diversity volume 14, number 1, 2012. str. 7.
Slika 2. Integralni organizacijski kontekst
119
120
Neki od ovih faktora mogu se djelimino preklapati tako da e

se izlaganje o njima povezati kroz jedinstven integralni prikaz
njihovog uticaja na glavne aspekte strukturiranja u pojedinim
bazinim tipovima organizacije. Integralni organizacioni kontekst, u
irem kontekstu posmatrano, obuhvata sve situacione faktore,
interesne grupe i nezavisne varijable dva veoma vana modela,
ukljuujui kako Mintzberg-ov koncept bazinih tipova organizacije,
tako i Harvardski model menadmenta ljudskim resursima i prikazati
integralan koncept njihovog determiniranja bazinih tipova
organizacije, organizacijske strukture i upravljanja ljudskim
resursima unutar pojedinih bazinih tipova organizacije generalno, a
unutar profesionalne i inovativne organizacije 4 posebnio zbog fokusa
rada na institucije visokog obrazovanja koje ukljuuju univerzitete,
fakultete, veleuilita i u irem smislu istraivake institute, kao
poslovne organizacije koje u savremenim uvjetima odgovaraju
profesionalnom bazinom tipu organizacije sa primjesama principa
inovativne organizacije i filozofije preduzetnitva.
Okruenje, kao tvrda varijabla organizacijskog konteksta

eksternog karaktera, treba se posmatrati prije svega kroz prizmu
njegove prirode i njegovih osnovnih karakteristika vezanih za
dinaminost, kompleksnost, predvidivost i dostupnost, uz
prepoznavanje njegovog uticaja na meke varijable organizacionog
konteksta kao to su strategija ili izabrani tehniko-tehnoloki sistem.
Naime, ovdje se nee pretjerano zadravati na izuavanju okruenja i
njegovih sastvanih elemenata kroz PEST koncept ili malo proireni
koncept koji koriste savremeni teoretiari Evropskog biznisa kroz
akronim PESTLE 5 koncept nego upravo kroz prizmu prirode
okruenja kao ope kategorije.
U kontekstu analize moi i uticaja, stavljajui u istu ravan
Mintzberg-ov koncept bazinih tipova organizcije i Harvardski model
Mintzberg u svojim radovima prepoznaje pet bazinih tipova organizacije kako slijedi:
preduzetnika, mainska, profesionalna, diviziona i inovativna koje efektivno i efikasno
funkcioniraju u okviru razliitih uvjeta koje definira organizacijski kontekst na nain da u skladu
s njim podeavaju svoje parametre dizajna. ire: Mintzberg, Henry, Structure in five-A Syntesis
of the Research on Organization Design, Management Science, 1980. str. 334. and Lunenburg, C.
Fred, International journal of scholarly, academic, intellectual diversity volume 14, number 1,
2012. str. 4.
5 PESTLE-PESTEL concept predstavlja akronim koji ini osnovu za analizu okruenja kompanije.
PESTLE ima slijedee znaenje: P-Political (Politiko), E-Economic (Ekonomsko), Socio-cultural
(Socio-kulturno), Technological (Tehnoloko), Environment (Okolinsko) i Legal (Zakonsko)
okruenje. ire: Lynch, Richard, Strategic Management-Formerly Corporate Strategy, Fifth
Edition, Prentice Hall, str. 82.
4
121
HRM-a, izvijesno je da razliiti baziini tipovi organizacije koji su

djelotovrni u razliitim organizacionim situacijama na potpuno
razliit nain pristupaju oblikovanju pojedinih strukturalnih varijabli
a samim tim menadmenta ljudskih resursa sa naznakom da na
sadrinu i nain oblikovanja pojedinih parametara dizajna
organizacijske strukture i glavnih aspekata menadmenta ljudskih
resursa, pored logike izabranog bazinog tipa organzacije utie i
koliina moi kojom raspolau pojedine interesne grupe, te socijalnokulturalne vrijednosti sredine u okviru koje egzistira organizacija
razumjevajui
navedenu
kategoriju
kao
tvrdu
varijablu
organizacijskog konteksta. Starost i veliinu, kao tvrdu varijablu
organizacionog konteksta demografskog karaktera, treba posmatrati
sa dva osnovna aspekta od kojih je jedan vezan za statiku dimenziju
starosti organizacije, dok je drugi vezan za fazu njenog razvoja u
okviru modela ivotnog ciklusa razvoja organizacije kao dinamikog
aspekta kategorije starosti organizacije. 6 Veliina, kao tvrda varijabla
demografskog karaktera, e se posmatrati prije svega sa tri aspekta
koji su predstavljeni kroz 1) broj zaposlenih, 2) veliinu ukupnog
prihoda organizacije, 3) veliinu ukupnog profita kompanije i jednim
dijelom kroz veliinu imovine kojom kompanija raspolae prema
njenim bilansnim pozicijama nepokretnoj ili pokretnoj kategoriji
imovine ili o imovini koja je utemeljena na autorskim pravima i
neopipljivim resursima.
Poslovna strategija se analizira u kontekstu orijentacije

organizacije prema odreenom generikom bloku konkurentske
prednosti i ista predominantno naglaava jednu od organizacionih
sila kao osnovnu organizacionu silu odabranog bazinog tipa
organizacije i projektovane organizacijske strukture. U kontekstu
navedenog Henry Mintzberg prepoznaje pet specihinih (direktivnost,
efikasnost, inovativnost, strunost, i koncentriranost) i dvije ope
organizacijske sile (politika i ideoloka), dok Michael Porter razlikuje
dva bazina tipa konkurentske prednosti a to su vodstvo u
trokovima i diferencijacija iz ega i prozlaze porterove generike
strategije koje se u ovoj analizi uzimaju kao polazna taka. 7 Tehniki
sistem, takoer meka varijabla koja se manifestira na ranije opisani
6 Statiki aspekt starosti pokazuje koliko je organizacija kalendarski stara i skojim iskustvom
raspolae, dok dinamiki aspekt starosti pokazuje u kojoj se fazi ivotnog ciklusa organizacija
nalazi i koje su njene osnovne karakteristike u smislu organizacijske zrelosti, ire: S unje, Aziz,
Topmenadz er vizionar i strateg, Sarajevo, Tirada, 2002. str. 144.
7 ire: Bengt, Karlf, Lvingsson, H., Fredrik, The A-Z of Management Concepts and Models,
British Library, 2005. str. 273.
122
nain u smislu tehnikog sistema koji se koristi u procesu

transformacije imputa u autpute u organizasijskom jezgru i svim
ostalim organizacionim dijelovima.
Radna snaga, odnosno karakteristike angairane radne snage,

predstavlja situacioni faktor koji ima veliki uticaj na parametre
dizajna organizacijske strukture, posebno u segmentu koordinacije
kao dinamikog aspekata organizacijske strukture a samim tim i
najvei stepen uticaja na oblikovanje glavnih aspekata menadmenta
ljudskih resursa. 8 Trite radne snage, u smislu lake ili teke
dostupnosti pojedinih kategorija potrebne radne snage na tritu
radne snage, kao i u smislu atraktivnost organizacije za pojedine
kategorije radnika koje se nalaze na tritu radne snage. I izvjesno je
da organizacioni top-menadment kroz odgovarajui pristup
organizacijskog strukturiranja i menadmenta ljudskim resursima
organizaciju ini manje ili vie atraktivnom za radnike koji se nalaze
na tritu radne snage, s tim da u uslovima izraene potrebe za
pojedinim kategorijama radne snage i njihove teke dostupnosti na
tritu radne snage dizajniranje organizacijske strukture a posebno
radnih mjesta i sistema plata i nagrada predstavljaju osnovnu polugu
preko koje organizacioni top-menadment pokuava da osigura
potrebne, teko dostupne kategorije radnika.
Sindikat, kao situacioni faktor eksternog i internog karaktera,

odnosno kao faktor koji ujedno ima i status interesne
grupe/skupine iz organizacionog neposrednog okruenja moe imati
veliki uticaj na organizacijsko oblikovanje. Sindikat kao situacioni
faktor predstavlja nain eksternog organizovanja radnika koji
promoviraju svoje interese u pregovorima sa organizacijskim topmenadmentom. Zakoni, odnosno relevanta zakonodavna regulativa,
predstavljaju situacioni faktor koji je artikuliran u okviru vlade kao
eksterne interesne grupe kojim se zakonodavno reguliraju pojedini
aspekti vezani za organizaciono ustrojavanje kompanija, radnih
8 Autori Harvardskog koncepta HRM-a ukazuju na potrebu da se angairana radna snaga

segmentira u najmanje 4 razliite kategorije, s naznakom da svaka od datih kategorija
pretpostavlja drugaiji tretman sa stanovita organizacijskog strukturiranja i menadmenta
ljudskim resursima. Segmentirane kategorije angairane radne snage su slijedee: (1) radnici sa
tzv. plavim okovratnicima (engl. blue-collar), odnosno radnici iz operacionog jezgra koji rade sa
mainskom tehnologijom (metofora: radnik sa plavim mantilom i mainskim kljuem), (2)
radnici sa tzv. bijelim okovratnicima (engl. white collar), odnosno radnici koji obavljaju strune
poslove ekspertnog tipa izvan operacionog jezgra, (3) profesionalci, obino eksterno angairani
profesionalci, i (4) menaderi. ire: S unje, Aziz, Topmenadz er vizionar i strateg, Sarajevo,
Tirada, 2002. str. 218.
123
mjesta i menadment ljudskih resursa. Interesne grupe, kao to je ve

ranije pomenuto, predstavljaju sve interne i eksterne grupe koje
imaju bilo kakvu duniko-povjerilaku relaciju sa organizacijom.
Postoji veliki broj interesnih grupa iji smo odnos sa organizacijom
ve ranije elaborirali uz naznaku da putem matrice interesa i moi
top-menadment i menadment odjela za pitanja ljudskih resursa
odreene organizacije mora prepoznati interesne grupe, koje su u
poziciji kljuni igra i posvetiti im posebnu panju, jer takve grupe
sa najveim stepenom ponderacije utiu na oblikovanje menadmenta
ljudskim resursima u odabranom bazinom tipu organizacije. Ovu
skupinu nezavisnih varijabli predstavljaju interesne skupine,
ukljuujui vlasnike, top-menadment, zaposlene, vladu, iru
drutvenu zajednicu i sindikat. Menaderska filozofija, ili bazini
sistem vrijednosti na kojem je bazirana organizaciona vizija je, sasvim
sigurno, jedan od uticajnijih situacionih faktora koji najdirektnije
oblikuju organizacionu kulturu, sa namjerom da se promovirani
sistem vrijednosti utka u sve potke cijelokupnog organizacijskog
koncepta. Uostalom, oblikovani sistem vrijednosti je kamen temeljac
ne samo organizacijskog koncepta ve i svih ostalih aspekta jedne
organizacije. Menaderska filozofija ili bazini sistem vrijednosti se
moe promatrati kroz klasini McKinsey koncept 7S, 9 izdvajajui
posebno sadraje koje u sebi inkorporira element oznaen kao
zajednike vrijednosti.
4. ORGANIZACIJSKI KONTEKST I KARAKTERISTIKE

PROFESIONALNE ORGANIZACIJSKE KONFIGURACIJE
Svaki posao, bez obzira na veliinu i starost, koji svoj proces bazira na
visoko educiranim profesionalcima organizuje se po principu
profesionalne organizacije kao organizacione konfiguracije. Grafiki
9 7S McKinsey koncept predstavlja okvir za sagledavanje uspjenosti organizacije u kontekstu

implementacije njene poslovne strategije. Ovaj koncept se prvi put spominje 1981. godine od
strane Richard Pascale-a i Anthony Athos-a u njihovom djelu The Art Of Japanase
Management. Skoro istovremeno su autori Thomas Peters i Robert Woterman, koji su radili za
McKinsey Company, istraivali karakteristike izvrsnih kompanija, tako da je navedeni koncept
zvanino nastao 1978. godine prilikom jednog susreta navedene etvorice autora. 7S McKinsey
koncept operira sa slijedeim varijablama 1. Structure-Struktura, 2. Strategy-Strategija, kao
tvrde varijable koncepta i 3. Systems-Sistemi, 4. Style-Stil, 5. Staff-Zaposleni, 6. SkillsSposobnosti, 7. Shared Values-Skupne (zajednike) vrijednosti, kao meke varijable koncepta.
ire: Bengt, Karlf, Lvingsson H. Fredrik, The A-Z of Management Concepts and Models, British
Library, 2005. str. 209.
124
prikaz profesionalne organizacije se moe vidjeti na slici 3. 10 Bez

namjere da se detaljno prezentira logika funkcioniranja i oblikovanja
pojedinih aspekata i dimenzija strukture profesionalne organizacije
vano je rei da je operaciono jezgro bazini organizacioni dio kod
profesionalne organizacije jer su unutar istog smjeteni najbitniji
ljudski resursi ovog tipa organizacije. U operacionom jezgru se nalaze
profesionalci koji sa velikim stepenom autonomije performiraju svoj
posao a karakteristike navedene vrste radne snage velikim dijelom
definiraju oblikovanje glavnih elemenata organizacijske strukture i
aspekata menadmenta ljudskim resursima u ovom bazinom tipu
organizacije.
Slika 3. Profesionalna organizacija
Standardizacija znanja i vjetina zajedno sa pridruenim

parametrima dizajna radnog mjesta, treningom i indoktrinacijom, je
glavni koordinacioni mehanizam meu zaposlenima, jer je sama
organizacija utemeljena na profesionalcima. Zaposleni u
profesionalnoj organizaciji su visoko utrenirani i indoktrinirani
specijalisti koji rade unutar operacionog jezgra i koji imaju kontrolu
nad poslom koji obavljaju kao to su profesori na univerzitetima ili
ljekari na klinikim centrima. To znai da je njihov posao relativno
nezavisan od drugih profesionalaca unutar organizacije ali je blizu
klijentima koje organizacija usluuje. Kao pravilo, znanje
profesionalaca se usmjerava ka vani organizacije a njihove
standardizirane vjetine su tehnoloki bazirane na performansama
kljunog posla koji organizacija obavlja. To je osnovni razlog zbog
koga je bazina organizaciona sila profesionalne organizacije
strunost. Osoblje podrke moe biti veoma razvijeno ali njegov
Mintzberg, Henry, Structure in five-A Syntesis of the Research on Organization Design,
Management Science, 1980. str. 334. and Lunenburg, C. Fred, International journal of scholarly,
academic, intellectual diversity volume 14, number 1, 2012. str. 5.
10
125
osnovni fokus je na usluivanju i podrci rada operacionog jezgraprofesionalaca u njihovom poslu. Tehnostruktura je po pretpostavci
prilino nerazvijena ali se u kontekstu postindustrijskog drutva i
ovaj segment mora unaprijediti to zahtjeva odreeno odstupanje
univerziteta tree generacije od tradicionalno podeenog
profesionalnog bazinog tipa organizacije. Strategijski vrh ima
koordinirajuu ulogu u kontekstu profesionalnih poslova, klasinu
operativnu ulogu kod administrativnih poslova dok je u stratekom
smislu nadlean za funkcioniranje oba segmenta organizacije. Radna
mjesta profesionalaca su veoma horizontalno decentralizirana sa
veoma niskom vertikalnom decentralizacijom. Superstruktura je
plitka sa maksimalno jedan do dva nivoa izmeu strategijskog vrha i
operacionog jezgra. Metode grupiranja radnih mjesta su bazirane na
grupama klijenata tako da je profesionalna organizacija i
funkcionalno i trino bazirana na odreenim segmentima
specijalistikih znanja. Profesionalna organizacija je horizontalno i
vertikalno decentralizirana, tako da decentralizacija ne tangira pravce
djelovanja profesionalaca. Akciono planiranje i lateralne veze su
karakteristika dinamikog aspekta organizacije, takoer. Okruenje
ovakve organizacije je kompleksno i stabilno. Mo je u rukama
profesionalaca ali mo nije pretjerano vana varijabla. Profesionalna
organizacija istie autoritet profesionalaca kao mo i autoritet baziran
na strunosti. Demografske varijable starost i veliina se uzimaju kao
irelevantne za ove vrste organizacije s obzirom da iste od samog
starta trebaju poslovati prema principima profesionalne organizacije
ali ne iskljuujui pitanja tradicije i reputacije. Cijeli poslovni proces je
baziran na standardizaciji znanja i vjetina profesionalaca, tehnologiji,
koju treba shvatiti kao bazu znanja koja je veoma sofisticarana kao i
tehnikom sistemu kao setu instrumenata koji se koriste za
apliciranje pomenute baze znanja. Strategija profesionalne
organizacije je bazirana na diferencijaciji a kao eklatantnan primjer
profesionalne organizacije mogu se uzeti bolnice, kliniki centri,
fakulteti, univerziteti i instituti. Iz navedenog se moe primjetiti da su
osnovna radna snaga, na kojoj se bazira profesionalna organizacija,
zapravo znanstveni radnici, koji imaju sasvim specifine osobine tako
da oblikovanje glavnih elemenata organizacijske kulture i glavnih
aspekata menadmenta ljudskih resursa velikim dijelom treba
uskladiti sa njihovim karakteristikama.
126
5. ORGANIZACIJSKI KONTEKST I KARAKTERISTIKE

INOVATIVNE ORGANIZACIJSKE KONFIGURACIJE
Inovativna organizacija je noviji tip organizacije koji je roen sa prvim

vidljivim znakovima ulaska ovjeanstva u postindustrijsko drutvo.
Dok je mainska organizacija dominirala kao bazini tip organizacije u
industrijekom drutvu, inovativna organizacija je predodreena da
bude najvaniji bazini tip organizacije u postindustrijskom drutvu.
Okruenje, poslovna strategija i tehniki sistem su kljune
organizacione varijable. Dok je okruenje koje definira ovaj bazini tip
organizacije kompleksno i dinamino to je ovom bazinom tipu
organizacije imanentna fleksibilnost i organizaciona struktura
postavljena na organskom principu. Kompetitivna prednost
inovativne organizacije je bazirana na diferencijaciji (biti drugaiji)
kao jednom od generikih tipova strategije prema Porter-ovom
modelu poslovnih strategija. Ovakve organizacije su svjesne da samo
visoki stepen inovativnosti moe da im osigura opstanak. Pratei ovaj
koncept inovacija predstavlja glavnu organizacionu silu. Bez namjere
da se ulazi dublje u logiku funkcioniranja i oblikovanja pojedinih
aspekata i dimenzija strukture inovativne organizacije vano je rei
da mikroprocesor i digitalna tehnologija predstavljaju simbol
inovativne organizacije a tehniki sistem je u potpunosti utemeljen na
njima. To je razlog zbog ega je operaciono jezgro ove organizacije
veoma automatizirano i sofisticirano i bazirano na CAM (engl.
Computer added manufacturing), CAD (engl. Computer added design),
i CIM (engl. Computer integrated manufacturing) tehnologijama i
robotiziranim sistemima i esto je organizaciono ustrojeno kroz
outsourcing. Eksperti, kao ljudi koji brinu o procesu inovacije, imaju
najveu mo u ovoj organizaciji a takoer i poseban tretman. Eksperti,
takoer, predstavljaju veinu zaposlenih. Dok su eksperti locirani u
dijelu organizacije koja nosi naziv osoblje podrke, ovaj dio
organizacije predstavlja bazini organizacioni dio kod inovativne
organizacije. Svaka kompanija bez obzira na vrstu i veliinu u
savremenim uvjetima mora promicati preduzetniki duh i inovativnu
kulturu dabi osigurala dugoroan opstanak pa makar se radilo i o
outsourcing poslovima to se moe vidjeti iz slijedeeg primjera.
Pored navedenog treba naglasiti da prema Mintzberg-u postoje dvije
osnovne vrste inovativne organizacije a to su operativna i
127
administrativna adhokracija, 11 tako da postoji logika koja nas

usmjerava da se profesionalna i inovativna organizacijska
konfiguracija u kontekstu univerziteta tree generacije trebaju
posmatrati integralno. Inovativna organizacijska konfiguracija se
moe vidjeti na slici 4. 12
Slika 4. Inovativna organizacija
Zajedniko dogovaranje je glavni koordinaciono kontrolni

mehanizam meu zaposlenima. Inovirati znai odstupanje od
uobiajenih ablona, ili jednostavnije reeno inovacija predstavlja
pruanje usluge ili proizvoda klijentima na kvalitativno drugaiji
nain uz porast njihovog zadovoljstva. To je razlog zbog koga
inovativnaorganizacija ne moe imati bilo koju formu standardizacije
kao koordinacioni mehanizam. Trening personala se vri van
organizacije. Metod grupiranja je najee uraen kroz male jedinice i
matrini
pristup
(funkcionalno-projektni)
sa
plitkom
superstrukturom i difuznim projektnim timovima. Proces donoenja
poslovnih odluka je vertikalno i horizontalno decentraliziran sa
obavezom da se eksperti ukljue u svaku fazu procesa donoenja
poslovnih odluka jer oni po samoj logici participiraju u donoenju i
11 Operativna adhokracija (realiziraju posao na inovativan nain za potrebe klijenataprofesionalna-konsultantske kue, marketinke agencije ili produkcijske kue) i administrativna
adhokracija (na kreativan i inovativan nain pristupaju obavljanju sopstvenog biznisafarnaceutske kompanije, kompanije za istraivanje svemira i sl), ire: Mintzberg, Henry,
Structure in five-A Syntesis of the Research on Organization Design, Management Science, 1980.
str. 337.
12 unje, Aziz: Top-menader vizionar i strateg, Tirada, Sarajevo, 2002, str. 191.
128
provoenju veine poslovnih odluka. Inovativna organizacija mora

davati podstreka ekspertima ija su znanja i vjetine visoko razvijene
kroz programe treninga i edukacije, ali inovativna organizacija se ne
oslanja na standardizaciju vjetina eksperata da bi postigla
koordinaciju. Navedeno egzistira, jednostavno, zbog toga to bi takav
princip vodio ka organizacionoj standardizaciji a ne ka inovativnosti.
Specijalistika znanja eksperata u ovakvim organizacijama
predstavljaju fundamentalnu platformu na koju se mogu
nadograivati nova znanja. Posebno je vano naglasiti da nema
barijera izmeu administrativnih i orgnizacionih dijelova a takoer
nema velike organizacione distinkcije. Osoblje podrke i strategijki
vrh su orijentirani ka vani dok su srednji dio i tehnostruktura
orijentirani ka unutra. Potpuna organizaciona integracija se postie
kroz realizaciju projekta kao glavnog vezivnog mehanizma.
6. ORGANIZACIJSKI KONTEKST INSTITUCIJA

VISOKOG OBRAZOVANJA
U savremenim uvjetima tehnolokog, ekonomskog i ukupnog
drutvenog razvoja okruenje u kojem funkcioniraju razliite
poslovne organizacije pa i cijele ekonomije i drutva postaje sve vie
kompleksno i dinamino, uz stalni rast pritiska inovativnih
konkurenata koji su regionalno ili globalno orijentirani. Globalne
politike, ekonomske, drutvene, tehnoloke, legislativne i
kulturoloke promjene koje ine okruenje u najirem smislu rijei
utiu kako na strateki, tako i na operativni aspekt planiranja, voenja
i organiziranja, kako poslova i aktivnosti pojedinih kompanija, tako i
aktivnosti vezanih za ekonomski razvoj pojedinih drava. Uzimajui u
obzir injenicu da bazini tipovi organizovanja i njihovo
konfiguriranje upravo zavise od kontingencijskih (situacionih)
faktora od kojih je jedan i okruenje u kojem egzistira data
organizacija sa svim svojim modifikacijama vezanim za
ne/dostupnost, ne/stabilnost, ne/izvjesnost i kompleksnost uz
savremene trendove internacionalizacije i globalizacije poslovanja
moe se sa velikom sigurnou oekivati da e okruenje u
budunosti postajati sve vie turbulentno, tako da e se u poslovanju
favorizirati bazini tipovi organizacije vezani za navedeni
organizacioni kontekst. Navedeno ukazuje da e kvalitet budueg
129
privrednog razvoja biti zasnovan na radu profesionalnih i inovativnih

organizacija i industrijskoj aplikaciji njihovih postignua kroz
preduzetniki orijentirane privredne sisteme i start up organizacije.
Navedeni organizacijski kontekst zahtjeva promjene u svim bazinim
tipovima organizacije a posebno u okviru profesionalnih, inovativnih i
preduzetnikih organizacija, koje su bitno odreene kompleksnou i
dinaminou poslovnog okruenja. 13 S obzirom da univerziteti,
fakulteti i istraivaki instituti spadaju u kategoriju profesionalnih
organizacija u budunosti se moe oekivati jo vea dinamika
njihovih promjena u smislu prihvatanja odreenih pravila koja
vrijede za inovativne konfiguracije uz primjenu preduzetnike
filozofije unutar istih. Jasno je da navedeni ambijent stvara platformu
za razvoj univerziteta tree generacije ije funkcioniranje poiva na
preduzetnikom pristupu kontinuiranog unapreenja i inivativnosti,
to e biti jedini nain za njihov budui odrivi rast i razvoj. U
navedenom kontekstu moe se shvatiti da navedene silnice djeluju na
kreiranje neega to se moe nazvati matrica postindustrijskog
preduzetnikog drutva zasnovanog na inovaciji ije se karakteristike
mogu sagledavati kroz etiri segmenta. Prvi segment je vezan za
globalne pritiske koji se ogledaju kroz ICT revoluciju, nie barijere
pokretanja biznisa, rast trgovinskih blokova, meunarodne standarde
i akreditacije, univerzalnost engleskog jezika, primjenu principa
odrivog
razvoja,
mobilnost
meunarodnog
kapitala,
kroskulturalnost, integracije i virtualne timovi. Drugi segment se
moe sagledati kroz drutvenu reakciju kroz deregulaciju,
privatizaciju, trite javnih usluga, zatitu okolia, visoke tehnoloke
promjene, diferenciranje proizvoda/usluga/trita, grupe politikog
pritiska, socijalno preduzetnitvo, poticaji za samozapoljavanje i
reduciranje trokova za javne usluge. Trei segment uzima u obzir
organizacijsku reakciju restruktuiranje, mrene organizacije,
downsizing, rast malih biznisa, biznisi bazirani na znanju,
korporativna
odgovornost,
intrapreduzetnitvo,
vrijednost
neopipljivih resursa, globalni lanci dodane vrijednosti i ira
menaderska odgovornost. etvrti segment integrira individualne
rekacije kroz vii nivo stresa, part time ugovore o radu,
kontingencijske poslove, neizvjesnost karijere, ne postojanje
zagarantovanih nagrada, vie izbora, portfolio karijere i zanimanja,
ee pokretanje vlastitih biznisa, vea mobilnost ljudi, individualna
Prilagoeno: Wissema J. G.; (2010): Leading the Third Generation University-Towards a
comprehensive management theory of the 3GU, str. 43.
13
130
odgovornost i upravljanje vlastitim finansijama. 14 Sa intencijom da

organizaciona kultura poslovne organizacije bilo kojeg tipa bude
spremna da odgovori svim izazovima koje namee postindustrijsko
preduzetniko drutvo potrebno je sprovesti odreene promjene u
samoj organizacionoj kulturi. Navedene promjene imaju reperkusije
na podeavanje organizacijskih struktura univerziteta, fakulteta i
instituta a njihov uticaj se moe sagledati kroz analizu kontekstualnih
varijabli i nihovih karakteristika uzimajui u obzir profesionalnu i
inovativnu bazinu konfiguraciju u kontekstu kombinacije Mintzbergovog i Harvard-skog modela sa reperkusijama na institucije visokog
obrazovanja, kako se moe vidjeti na tabeli br. 1. U samo startu treba
istai odreena ogranienja vezana za navedeno istraivanje u
kontekstu ne postojanja mogunosti kvantitativnog iskaza svakog od
navedenih diferencirajuih elemenata dok se kroz deskriptivnu
analizu mogu uspostaviti vrlo jasne i oigledne promjene. Navedeno
ukazuje da se naredna istraivanja u ovoj oblasti trebaju usmjeriti na
preciznu analizu svakog pojedinog elementa okruenja, intenzitet
njegovog uticaja i u navedenom kontekstu promjena parametara
dizajna organizacijske strukture u smjeru propozicija rada
univerziteta tree generacije.
Tablica 1. Univerziteti tree generacije u kontekstu profesionalne i
inovativne konfiguracije
Organizacijski
kontekst
1. Okruenje
2. Mo
3. Starost i veliina
organizacije
4. Poslovna
strategija
5. Tehniki sistem
Profesionalna
organizacija
Stabilno i
kompleksno,
Profesionalci,
Inovativna
organizacija
Dinamino i
kompleksno,
Eksperti,
Diferencijacija,
Diferencijacija,
Stara i velika ili

suprotno,
Nedefiniran,
Mala i mlada ili

velika,
Mikroprocesor,
Institucije visokog
obrazovanja
Dinamino i kompleksnoTurbulentno
Preduteni i inovativni
profesionalci i eksperti
Male i mlade (dinamiki

aspekt), a mogu biti
demografski stare (statiki
aspekt),
Fokusna
diferencijacija/programi
Kombinacija tradicionalnog i
modernog
14 Prilagoeno: Gibb, A.; Hannon, Paul; (2008): Towards the Entrepreneurial University;
University of Durham and NCGE, str. 6.

6. Trite i
karakteristike
radne snage
7. Sindikati i
legislativni okvir
Aktivna
strategija HRMa
Profesionalci,
Veliki uticaj,
8. Uticaj vlade i
lokalne zajednice
9. Interesne grupe i
nacionalna kultura
Veliki uticaj,
10. Menaderska
filozofija i sistem
vrijednosti
Znanje, biti
kompetentniji i
referentniji,
Profesionalci,
Aktivna
strategija HRMa Eksperti,
Ne veliki uticaj,
zakonito
poslovanje,
Ne veliki uticaj,
pitanje poreza,
Strunjacieksperti,
Strunostspecijalistika
znanja,
131
Aktivna strategija HRM-aProfesionalci i eksperti,

Veliki uticaj,
Veliki uticaj na javne

univerzitete,
Profesionalci + Strunjacieksperti,
Znanje, biti kompetentniji i

referentniji + Strunostspecijalistika znanja,
Izvor: Istraivanje provedeno u okviru IPA projekta-The Higher Education Reform in

B&H (2011-12)
7. KARAKTERISTIKE STRUKTURALNIH VARIJABLI

UNIVERZITETA TREE GENERACIJE
Da bi lake razumijeli oblikovanje organizacijske strukture u
pojedinim bazinim tipovima organizacije potrebno se blie upoznati
sa organizacijskim dijelovima, strukturalnim varijablama, silama,
kontrolnim mehanizmima i dugoronim konsekvencama koje slue za
oblikovanje organizacijske strukture putem njihovog podeavanja.
Bazini dijelovi organizacije (BOD) su: 1. strateki vrh, 2.
tehnostruktura, 3. osoblje podrke, 4. srednji dio i 5. Operaciono
jezgro, dok su bazini koordinaciono kontrolni mehanizmi (BKKM)
slijedei 1. direktna kontrola, 2. standardizacija radnog procesa, 3.
meusobno dogovaranje, 4. standardizacija autputa i 5.
Standardizacija znanja. Bazine organizacione sile (BOS) koje
predominatno opredjeljuju nain koordinacije su 1. direktivnostusmjerenost, 2. efikasnost, 3. inovativnost, 4. koncentriranost i 5.
strunost. Komparativni pregled profesionalne i inovativne
organizacijske konfiguracije sa univerzitetima tree generacije u
kontesktu strukturalnih varijabli kako statikog, tako i dinamikog
aspekta organizacijske strukture mogu se vidjeti u okviru tabele 2.
132
Tablica 2. Strukturalne varijable univerziteta tree generacije i profesionalne

i inovativne konfiguracije
OS (Element i parametri
dizajna)
1. BOD
2. BKKM
Profesionalna
organizacija
Operaciono jezgro
Inovativna
organizacija
Osoblje podrke
Strunost
Inovacija
3. BOS
Standardizacija
znanja
4.
Birokratska/Organska
5. Radno mjesto
Birokratska
6. Superstruktura
Specijalizacija
Visoka
horizontalna
Niska vertikalna
Standardizacija
niska
Grupiranje
Funkcionalno i
prema klijentima
Veliina
Velike na niim
nivoima
Meusobno
dogovaranje
Organska
Specijalizacija
Visoka
horizontalna
Niska vertikalna
Standardizacija
niska
Grupiranje
Matrina
Veliina
Male
7. Sistem poslovnog
odluivanja
Vrtikalna
de/centralizacija
Decentralizirana
Horizontalna
de/centralizacija
Decentralizirana
Vrtikalna
de/centralizacija
Decentralizirana
Horizontalna
de/centralizacija
Decentralizirana
8. Lateralne veze
Plansko kontrolni
sistem
Akciono planiranje
Vezivni mehanizmi
Vei broj
9. Stil voenja
Participativno
skupni
Plansko
kontrolni sistem
Akciono ad hoc
planiranje
Vezivni
mehanizmi
Veliki broj
10. Karakteristike rada
Individualan
pristup
Participativno
skupni
Timski pristup
Univerziteti tree
generacije
Operaciono jezgro/
Osoblje podrke
Standardizacija
znanja + Meusobno
dogovaranje
Kombinacija kroz
preduzetnost
Kombinirana
Specijalizacija
Srednja horizontalnaoblasti
Niska vertikalna
Standardizacija
Srednja do niska
Grupiranje
Funkcionalno i
prema klijentima +
Matrina
Veliina
Veliina
nedefinirana-privatni
univerziteti
Vrtikalna
de/centralizacija
Selektivno
decentralizirana
Horizontalna
de/centralizacija
Selektivno
decentralizirana
Plansko kontrolni
sistem
Akciono i
performansno
planiranje
Vezivni mehanizmi
Vei broj
Participativno skupni
Individualan pristup
+ Timski pristup

B&H (2011-12)
133
Iz navedenih tabela moe vidjeti da je budunost univerziteta

usmjerena na 3G univerzitete, tako da e uloga univerzitetskog
profesora u budunosti biti znatno drugaija, dok se konture
navedene uloga dobrim dijelom ve oblikuju. Profesionalizam i
naune kompetencije nastavnika 15 i saradnika u bliskoj budunosti e
biti dobrim dijelom determinirane njihovim preduzetniki
orijentiranim ponaanjem usmjerenim na inoviranje naunih
koncepata, naunih metodologija, nastavnih sadraja i poslovnih
procesa. U navedenom smislu daje se pregled 16 osnovnih
karakteristika tri generacije univerziteta kroz historijski kontekst sa
ciljem boljeg razumijevanja spoznaja vezanih za potrebu
organizacijskog restruktuiranja i onoga to oekuje univerzitetske
ljudske resurse kako se vidi u tabeli br. 3.
Tablica 3. Osnovne karakteristike tri generacije univerziteta
Elementi
komparacije
Ciljevi
Prva generacija
Druga generacija
Trea generacija
Obrazovanje
Uloga
Metode
Definiranje istina
Skolastine
Obrazovanje +
Istraivanje
Stvaranjeprodukcija
Profesionalci
Orijentacija
Jezik
Organizacija
Univerzalna
Latinski
Nacionalni fakulteti
i koledi
Administratori
Obrazovanje +
Istraivanje + Know
How eksploatacija
Kreiranje vrijednosti
Moderne
interdisciplinarne
naune metode
Profesionalci +
Naunici + Inovatori +
Preduzetnici
Globalna
Engleski
Univerzitetske
institucije
Profesionalni
menaderi
Kombinacija (DL i in
class izvoenje
nastave)
Upravljanje
Operacije
Konvencionalni alati
Otkrivanje prirode
Moderne
monodisciplinarne
naune
Profesionalci +
Naunici
Nacionalna
Nacionalni
Fakulteti
Part-Time Akademsko
osoblje
Napredni alati

B&H (2011-12)
15 Prilagoeno: Matthew M. Mars, Rios-Aguilar, Cecilia (2009) Academic entrepreneurship

(re)defined: significance and implications for the scholarship of higher education, Springer
Science+Business Media B.V., str. 455-456.
16 Prilagoeno: Wissema J. G.: (2010): Leading the Third Generation University-Towards a
comprehensive management theory of the 3GU str. 44-45. i Kyr, Paula; Mattila, Johanna;
(2010): Towards future University by Intergrating Entrepreneurial and the Third Generation
University Concepts; str. 4-5.
134
Iz navedene tabele se moe vidjeti da e se uloga univerziteta

sve intenzivnije mijenjati uz intenziviranje prilagoavanja
organizacijske strukture novonastalom kontekstu, dok e se profesija
univerzitetskog edukatora dodatno uslonjavati uz dodatni rast
znaaja istih to e od njih zahtjevati dodatni obim odgovornosti.
Nain finansiranja univerziteta e se znatno izmjeniti jer postoje
trendovi umanjenja stavki vladinih budeta namjenjenih za
finansiranje obrazovanja svugdje u svijetu, tako da e menadment
univerziteta morati inkorporirati sistem korporativnog upravljanja i
savremenih koncepata menadmenta u svoj svakodnevni rad uz
koritenje spoznaja koje je iznjedrila teorija organizacije, to e
dovesti do involviranja profesionalizma u posao top menadmenta
univerziteta, fakulteta ili odreenog instituta. Iz navedenog razloga,
primjena principa organizacijskog restrukturiranja, stratekog
preduzetnitva i inventivnosti u voenju i funkcioniranju univerziteta
predstavlja uvjet bez kojeg nee biti mogu dalji razvoj univerziteta
bilo gdje na svijetu. Upravo navedeni konceptualni okvir
preduzetnikih univerziteta tree generacije, zasnovanih na
inovativnosti i profesionalizmu, stvara preduvjete da univerziteti
spremno anticipiraju promjene koje ih oekuju. Organizacijska
struktura univerziteta e se redizajnirati na nain da se osigura njeno
prilagoavanje novonastalom kontekstu, tako da e se postepeno
odstupati od principa vertikalno usmjerene funkcionalno fakultetski
ureene organizacijske strukture i ustrojavati nova struktura
utemeljena na kombinaciji profesionalnog i inovativnog tipa
organizacije, kroz njeno projektno matrino dizajniranje. U kontekstu
odnosa sa klijentima i kljunim interesnim grupama, univerziteti e
morati primjenjivati sve postulate vezane za marketing menadment
sa ciljem izgradnje pozitivne percepcije univerziteta u glavam
potencijalnih klijenata na nain da se determiniraju elementi njegove
diferencijacije i brendiranosti. Navedeno ukazuje da e univerziteti u
narednom periodu morati iznalaziti dodatne izvore finansiranja na
komercijalnoj osnovi i osigurati balans izvora finansiranja, koji e
ukljuivati sve manji procent koji dolazi iz vladinog budeta, dok e
sve vei dio finansiranja dolaziti iz specijalistiki kreiranih
multidisciplinarnih komercijalnih programa, dobijenih javnih i
privatnih projektnih fondova, saradnje sa privrednim subjektima i
vladinim institucijama na komercijalnoj osnovi, ukljuujui i
sponzorirana istraivanja i donacije.
135
8. ZAKLJUAK - LEKCIJE ZA UNIVERZITETE U

TRANZICIJI
Savremeni univerziteti tree generacije, odnosno njihov top-menadment,

trebaju uzeti u obzir promjene organizacijskog konteksta koji se desio u
zadnje dvije dekade i razumjeti potrebu za organizacijskim redizajnom
visoko obrazovnih institucija. Navedeno znai da se na univerzitete moe u
potpunosti primijeniti metodologija razvijena u okviru teorije organizacije
kao znanosti sa ciljem osiguranja efektivnosti i efikasnosti funkcioniranja
univerziteta u novonastalim okolnostima. Vrijeme pukog administriranja
upravljakih tijela institucija obrazovanja je odavno prolo tako da e se
senati, rektorati, nastavno nauna vijea i dekanati morati vie oslanjati na
principe korporativnog upravljanja, stratekog menadmenta, teorije
organizacije i upravljanja ljudskim resursima, uzimajui u obzir zahtjeve
bitnih interesnih skupina. S obzirom da su ljudski resursi zaposleni unutar
institucija visokog obrazovanja specifini potrebno je razumjeti da
prilikom provoenja odreene vrste promjena treba voditi rauna o
nainu realizacije istih i stilu voenja kod njihovog provoenja da bi iste
bile uspjeno provedene.
Identifikovanjem organizacione kulture potrebne za uvoenje
nove filozofije funkcioniranja procesa u organizaciji determinirano je
odreivanjem strategijskih pravaca u promjeni kulture, kroz apliciranje
drugaijeg naina ponaanja i promiljanja svih zaposlenika univerziteta.
Navedeni principi dovode do prirodne funkcionalno projektne integracije
u funkcioniranju univerziteta na platformi matrine organizacije
zasnovane na projektnim timovima i kombinaciji principa profesionalne i
inovativne organizacijske konfiguracije. To podrazumijeva primjenu
hibridnih organizacijskih sistema koji upravo predstavljaju inovativni
otklon od tradicionalnih organizacijskih i upravljakih sistema. Primjena
hibridnih organizacijskih sistema predstavlja veoma sloen i zahtjevan
posao uz posjedovanje nadprosjenih zanja iz oblasti organizacije i
menadmenta od strane upravljakih tijela visoko obrazovnih institucija.
U navedenom smislu uloga upravljakih tijela i univerzitetskog
nastavnika, kao instituta na kojem poiva rad visoko obrazovnih
institucija, u narednom periodu e biti znatno izmjenjena u odnosu na onu
koja je tradicionalno bila vezana za ove vrste profesije, to znai da dolazi
do promjene naina determiniranja radnog mjesta ove kategorije ljudskih
resursa kako prema strukturi tako i prema obimu. Znanja i kompetencije
koje trebaju posjedovati upravljaka tijela univerziteta tree generacije
vezana su za njihovu sposobnost koritenja savremenih koncepata
136
organizacije i menadmenta dok e se, u navedenom kontekstu, od

modernog edukatora zahtjevati da u postindustrijskom preduzetnikom
drutvu istovremeno igra odreen broj veoma zahtjevnih uloga kao to su
uloga nastavnika, istraivaa, inspiratora, trenera, katalizatora, savjetnika,
mentora, projektanta i implementatora. Navedene osobine i zahtjevi
modernog univerzitetskog edukatora konvertuju u osobu sa
preduzetnikim osobinama koja e svojim djelovanjem oblikovati
paradigmu koncepcije budunosti na kvalitativno drugaiji nain, to
predstavlja sutinu inovacijskog procesa. Konano, budunost institucija
visokog obrazovanja, u vrijeme digitalne ekonomije i virtualnih
organizacijskih sistema je teko predvijeti pogotovo u kontekstu uloge
univerzitetskih edukatora (nastavnika i asistenata) i naina izvoenja
nastavnog procesa. Mnogi postavljaju pitanje da li e tehnologija
eliminirati nastavnike iz obrazovnog procesa ili e putem koritenja
tehnologije uloga nastavnika postati jo znaajnija i odgovornija? Odgovor
na ovo pitanje se ve nazire s obzirom na promjenu uloge univerzitetskog
nastavnog osoblja gdje je uloga tehnologije ipak do odreene mjere
ograniena, dok uloga univerzitetskih nastavnika, uz koritenje
savremenih tehnologija, postaje kompleksnija i u isto vrijeme jo vanija.
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Faculty of Tourism and Hospitality Management
Croatia
IMPLEMENTATION OF IT PROJECTS IN THE SME
Abstract
Project management methods have been developed from industry
practices and international standards to ensure a higher rate of success
for information technology (IT) projects. These have been widely used in
large organizations effectively. However, when projects are
implemented in a small and medium enterprises (SME) environment,
there is often a lack of an established method of project management or
skilled project implementers who can use methods used in large
enterprises. As project managers find themselves pressured to become
more responsive to business demands, it is becoming commonplace for
smaller enterprises to forgo formal project management practices. This
is often due to the fact that small projects are viewed as sample to
deploy, suffer from a lack of resources, or are given low prioritization by
the enterprise. This paper investigates the current state of formalized
project management and how these methods could be modified for a
SMEs, especially in relation to information technology implementation
projects. In a economic age where businesses are required to do more
with less, a project management method that can help with successful
implementation could prove beneficial to many enterprises of this size.
Arises out of development, agile project management has great
potential, and with that goal this paper was conducted secondary
research.
Keywords: Project management, SME, IT, methods
1. INTRODUCTION
138
Project management methods have been widely used in large

enterprises effectively. However, when projects are implemented in
an SME environment there is often a lack of an established method of
project management or skilled project implementers who can
successfully use methods used in large enterprises (Ilincuta & Jergeas,
2003).
IT implementation projects occurring in the SMEs
environment is an area that has not received a lot of research
attention, mainly due to research problems stemming from sample
sizes, lack of enterprises resources to support such research, and the
inherent uniqueness of SMEs (Hunter, 2004). However, this industry
sector should not be ignored, as nearly 99% of all businesses are
categorised as an SME (CEC, 2005), forming an essential segment of
the economy.
The definition for SMEs as set out by Commission of the

European Communities (CEC, 2003), defined as enterprises with an
employee count ranging from 1 to 250. Micro enterprises, with an
employee headcount of less than 10, are a sub-category of small
enterprises and will also be included in the SME definition.
A project is a temporary endeavour undertaken to create a

unique product, service, or result. The temporary nature of projects
indicates a definite beginning and end. The end is reached when the
project's objectives have been achieved or when the project is
terminated because its objectives will not or cannot be met, or when
the need for the project no longer exists. The definition of a project is
a condensed version of that established by the Project Management
Institute (PMI, 2008).
Project management, as defined by the Project Management
Institute (PMI, 2008):...is the application of knowledge, skills, tools,
and techniques to project activities to meet the project requirements.
The majority of current project management standards agree with the
fundamentals of this definition.
IT is a term that encompasses all forms of technology used to

create, store, exchange, and use information in its various forms
(business data, voice conversation, still images, motion pictures,
multimedia presentations, and other forms, including those not yet
conceived). It's a convenient term for including both telephony and
139
computer technology in the same word. It is technology that is driving

what has often been called the information revolution
(www.searchdatacenter.techtarget.com/definition/IT).
2. PROJECT MANAGEMENT IN SMEs

Project management is not a concept that has been pioneered in this
century. Throughout the ages there have been abundant large-scale
construction projects, including such endeavours as the raising of the
pyramids, the construction of Stonehenge, and the establishment of
roads and aqueducts by the Romans (Kwak & Aanbari, 2008). Henry
Gantt introduced the first version of project management tool
between 1910 to 1915. Gantt's initial goal was to empower managers
and workers, by providing them with the ability to determine where
production resources were being under-utilised. It came to the notice
of the army that factories where Gantt's method was in place had a
higher production rate, and he was consequently brought in as a
consultant for the improved production of much needed war supplies
(Clark, 1923).
By the end of the 1930s the world was once more at war, and
the US military was striving to produce a nuclear device. This saw the
push for expedited nuclear research in the US, and the foundation of
the Manhattan Project (Gosling, 1999).
The 1950s ushered in the cold war between US and the Soviet
Union, with both countries struggling for nuclear supremacy. US had
its first fully functional intercontinental ballistic missile, and the arms
race increased in tempo (Chertok, 2010). Project management tools
subsequently received a developmental boost as well, with the
progress of systems management tools such as PERT (Program
Evaluation Review Technique). The initial goal of PERT as a tool was
to controle the process of missile production with finer granularity
than was previously possible. It was towards the end of the 1950s
that enterprises began to realise that a project manager was a
necessary role for the successful implementation of the project from
beginning to end (Stretton, 2007), establishing a new role that
diverged from the traditional functional management roles. The
introduction of the project manager started a shift in the way that
projects were viewed by industry and academics, as the need for a
140
specialised role to handle this type of purpose-specific work became

clearer (Gaddis, 1959).
Management science research surged ahead in this time, with

the introduction of tools such as Material Requirements Planning,
Value Engineering, Cost Analysis, and Quality Assurance, to name but
a few. Many of these tools have been refined and improved over the
years and are still in use today.
Kloppenborg and Opfer (2002) performed an in-depth review

of the completed research in the field of project management from
1960 through to 1999, sourced from approximately 3500 academic
dissertation, journal articles and reports. Indeed, over 60% of all
research occurred in the 90s, demonstrating that the scientific field of
project management is maturing at a rapid rate. The majority of the
research has focussed on project management in the construction and
IT, accounting for 66% of all research conducted in this discipline
(Kloppenborg & Opfer, 2002). This expansion is continuing today, as
more industry sectors adopt project management techniques for
projects that are departing from the traditional engineering approach
(Winter et al., 2006).
In 2000s project team culture gains significance, especially for

virtual and geographical spread teams. Project Manager compentency
is valued and emphasized. Information and knowledge management
for projects becomes important, as projects grow in size and
complexity (Crawford, Pollak & England, 2006).
In 2010s current relevant trend: Agile and iterative project
management methods gaining popularity (O'Sheedy, Xu & Sankaran,
2010).
In the 1980s IT evolution mainly affected large enterprises.

The initial advantages which promoted IT introduction in many
enterprises were mainly related to productivity improvements.
However, in the following years the impact on enterprise strategies
was theoretically proposed and empirical tested (Porter, 1985;
Wiseman, 1985; King et al. 1994; Willcocks et al. 1997; Kemerer,
1998; Shroeder Bates & Junttila, 2002; Coltman Devinney & Midgley,
2007).
As the broadness of IT impact begun to expand beyond the

boundaries of large enterprises, the academic world became
increasingly interested in the phenomenon of IT adoption and use by
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SMEs starting in the 90s: a survey over 228 Canadian SMEs presented
a positive relationship between IT adoption and organizational
development (Raymond, 1992); a study on sample of 201 British
small enterprises with under 10 employees reported that
approximately 50% had at least one personel computer (Bums,
1992); a research carried out in Japan (Institute; 1995) pointed out
that more than two thirds of the surveyed SMEs already owned one or
more computers, and were working to reach higher levels of
computerisation, with a further 16% still in the planning phase of
giving the business a superior information orientation; research
dated back in the 1990s in Italy, showed that IT support to business
activities was on average lower when compared to other European
countries (ASSINFORM, 1997); nevertheless the diffusion of IS related
assets appeared widespread even within small and very small
enterprises (Bartolozzi, 1995).
IT projects became more prevalent, and enterprises grew to
depend upon their computer systems and IT infrastructure ever more
heavily, these enterprises saw the need for methods specifically
tailored to this area. The standards that have been developed over the
years diverge in the IT industry areas, with some standards focusing
solely on software engineering, whilst others focus on more on the
broader discipline of project management.
The standards that will be discussed are the PRINCE2,

Hermes, and V-Modell and methods, in addition to the PMBOK
framework. These standards are some of the more widespread
project management standards (PMI, 2008). However these four were
considered the most influental and wide-spread standards for an
SMEs environment in which this paper was conducted.
The PRINCE (Projects IN Controlled Environments) method
was introduced in 1989 by the British government, for the purpose of
managing complex IT projects. In 1996 the PRINCE was redesigned to
form the PRINCE2 method, and since then this method is viewed as
more of a generalized project management method. The authors of
PRINCE2 state that it is fully adaptable method for large as well as
small projects (OGC, 2005), however the approximately 40 activities
in this method need to be individually assessed and modified for
smaller projects. Not all project professionals agree however that the
PRINCE2 method is as adaptable as promised, and while the benefits
for large and complex projects has been acknowledged, the value of
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this method in connection with small project is questionable

(Nicholson, 2004). Several city councils in Britain, such as the Isle of
Anglesey City Council, are working to produce a modified version of
the PRINCE2 method that will be used for the control of smaller
projects. PRINCE2 is generally produced internally by an
organization, and is not released for use by the general public.
The V-Modell method introduced by German federal

government in 1993. It was initially designed for the management of
software projects, though it has since been expanded to include all IT
projects. This method has been regularly revised over the years, and
the most recent version is known as V-Modell XT (eXtreme Tailoring),
which is widely in use by goverment bodies throughout Germany
(BMI 2006, 2009). It has been noted by advocates of this method, that
the smaller project is the more effort is required to implement this
project management style. Irrespective of this fact, it is still asserted
that small enterprises can also reap benefits from the efficiency of
standardization (BMI, 2006), though more research needs to be
conducted in this particular area before definitive statement can be
made. Although with major adaptation work it may be possible to
customize this method, so that it can be used for the control of small
and non-standard projects.
The Hermes method was first introduced in Switzerland in

1975, and has been developed specifically for the management of ICT
(Information and Communication Technologies) projects. It was later
revised in 1995 to resemble the German V-Modell method. Although
initially this method was introduced for the controle of software
projects, it was later expanded in its implementation to include other
types of IT projects as well, and is now compulsory for all IT projects
undertaken in connection with the Swiss federal government (FSUIT
2004, 2005). The Swiss private sector has also implemented Hermes
to manage IT projects. Since 2004, the public sector in Luxembourg
has also implemented the Hermes method to control IT projects
(Blau, 2006), due in part to the long-standing partnership between
Switzerland and Luxembourg. As a result, the manuals for the Hermes
method are primarily available in the German and French languages,
two of the official languages of Switzerland and Luxembourg. Project
managers are realizing that what is needed for a large project may not
necessarily be required for a smaller project (FSUIT, 2005). However,
whilst the use of iterations and tailoring to the size of the project may
143
go some way to adjusting for small projects, primarily this method is

designed for an ordered environment, and for the control of large and
complex projects.
Whereas many enterprises in Western Europe and Australia

currently implement the PRINCE2 method, one of the more
widespread project management frameworks is the PMBOK (Project
Management Body of Knowledge) which has been developed by the
PMI (PMI, 2008). PMBOK is currently implemented by goverment
bodies and private sector enterprises throughout the world. The aim
of the PMBOK is to provide a collection of the current best practices in
this field (PMI, 2008). As a result, the project manager will need to
determine exactly which processes will be deployed, and with which
level of complexity these processes will be implemented. The current
version of the PMBOK contains 42 unique project management
processes. These processes are categorized into five process groups,
and comprise of initiating, planning, executing, monitoring,
controlling, and closing.
The main issue that practitioners and researchers encounter

with the traditional project management methods is that they are
often too bureaucratic to be implemented seccessfully or with an
impact in an SME environment. As more research conducted in this
field it is becoming more apparent that SMEs require a method that is
specifically tailored to the enterprise size and environment (Turner,
Ledwith & Kelly, 2008, 2009; Rowe, 2007). Whilst project
management tools and technigues in larger enterprises have been
keenly and deeply investigated (White & Fortune, 2002; Bryde, 2003),
only a small amount research has focussed on the topic of project
management in smaller enterprises.
3. THE IMPLEMENTATION OF IT IN AN SMEs

Small business is an important part of economy, as nearly 99% of all
businesses in the European Union are categorised as an SME (CEC,
2005). One sign of a robust economy is a large SME segment, which
can help to grow the private sector in emerging countries (Ayyagari,
Beck & Demirguc-Kunt, 2007).
144
Since many SMEs have a simpler management style in place,

the project management method that is to be used in such situation
must match this. The project management style must therefore be
flexible, with simple controls, and able to respond to change quickly
and easily. The non-bureaucratic style of SMEs requires a nonbureaucratic style of project management, something that the
complex project management tools of larger enterprises are
unsuitable for, and unable to provide (Turner, Ledwith & Kelly, 2008).
This field is starting to attract the attention of researchers, and
research is slowly forging ahead into project management styles
which are especially designed and modified for the SME environment
(Ilincuta & Jergeas, 2003; Murphy & Ledwith, 2007). SMEs especially
were able to increase their competitiveness and production with the
help of technology, and IT has since established itself as an
indispensable tool for small business. IT is an extremely fast moving
industry, and enterprises willing to leverage new and emerging
techologies establish a strategic advantage for themselves. With the
ability to build stronger customer relations, SMEs can gain an
advantage in such areas as product substitution and differentiation,
or with the reduction of supply costs (Porter & Millar, 1985; McFarlan
& Nolan, 2003). Increased access to information has also reshaped
industry structures, enabling SMEs to compete in some markets with
global enterprises. This flood of information has in turn necessitated
the introduction of knowledge management systems in an attempt to
filter and exploit this valuable resource. Technology implementation
by SMEs has been an area of research that has attracted the attention
of researchers in recent times (Bharati & Chaudhury, 2006).
Traditionally an SMEs will focus on local markets, and will
contain procedures that are manually initiated, or are simple in their
execution. However, with the introduction of technology it is
becoming easier for small enterprises to move away from this
approach to business. These businesses are now able to take
advantage of complex procedures by leveraging technology. IT
investment for an SME is either primarily aimed at providing cost
savings and process improvement, or to stimulate business growth
and increase competitive advantage.
The IT component in an SME, whilst playing an important

role, generally takes simpler form in such an enterprise. This simpler
style of IT implementation can take the form of using less complex
145
tools for accounting and communication, and other fundamental IT

structures in the enterprise. As an SME must stay flexible to cope with
the emergent nature of their business, often time the IT environment
is also developed and implemented in an emergent manner. This can
also mean that updates are often reaction and in response to a crisis,
rather than planned and focussed on specific outcomes (Powell &
Levy, 2006). This situation is often so because an SME is primarily
focused on survival, rather than concentrating on the future potential
of IT systems and technology. Technology therefore needs to be more
flexible in such an environment, adapting to the special needs and
requirements of the SME. This is also the case when dealing with IT
project management in an SMEs.
IT has the potential to form the basis for the future success of
SMEs, and can also help with financial stimulation, and providing
organizational longevity and stability (Lester & Tran, 2008; Pavic et
al., 2007). One of the areas that can influence success is when an SME
employs technology to partner with their customers. This enables the
enterprise to form a relationship with these customers, and allows
them to be more flexible in their approach and response to changing
requirements. That being said, an SME does need a strategy when it
comes to technology investment, as this will assist with the success of
the implementation. Researchers have noted that the majority of
those enterprises are not utilising IT skills to increase growth
(Ladzani, Smith & Pretorius, 2010). It has been noted that SMEs who
posses even a semi-formal plan for implementing IT are able to
increase the value of their business, and have a higher chance of
reaching the goals set out in their enterprises vision (Ct, Vzina &
Sabourin, 2005; Galbraith, Rodriquez & DeNoble, 2008). SMEs need to
have a vision, and implement technology in the best possible way to
achieve that vision. Using agile methods and strategic thinking,
hopefully they can bridge the knowledge gap and remain current with
technology solutions. Small business are historically not taking full
advantage of technology, and must plan to stay current with the
emerging ideas, if they wish to remain competitive (Bridge & Peel,
1999). The managers of an SME play a particularly significant role
especially in comparison to a large enterprise. This is because often
manager in an SME will need to performe multiple managerial
functions, often in roles that may seem contradictory or noncomplementary (Andersson & Tell, 2009; Tahir, Mohamad & Hasan,
2011).
146
Turner, Ledwidth and Kelly (2010) noted that in their view,

generally Austrian enterprises would adopt a more autocratic way of
dealing with employees, when compared to other European
countries. Although the Austrian market has some unique
characteristics, due to globalization and the fact that Austria is a
developed industrialised country many of the issues and findings
pertaining to SMEs in other developed countries also apply to Austria
(Fink, Harms & Kraus, 2008). Businesses are experiencing a new
information age where IT forms an integral part of the infrastructure.
Not only large enterprises but also SMEs are able to gain an advantage
by implementing IT in their business. This then raises the question, of
how to improve the success of these IT projects in an SME
environment.
4. THE CURRENT STATE

MANAGEMENT IN SME
OF
IT
PROJECT
Once an SME has decided to implement project management

technique, it would seem that it is a relatively straight forward matter
of choosing the appropriate method and applying the practices to
future projects. However, there are real issues with the existing
methods when used in conjunction with small IT projects. In such a
situation, the project method may be used in a setting that it was not
designed for, with a team style that it is ill-suited for. This is turn
reduces the effectiveness of the chosen project management method,
and increases the probability of project failure. As noted in earlier
discussing the more common project management standards, the
majority of these standards are ill-suited for an SME environment.
The linear implementation style, in addition to the in-built
bureaucracy of these methods, often makes them poor choice for an
environment which requires a flexible and adaptable approach to
managing projects. Thus a style of project management is needed that
can provide the benefits of the traditional methods, whilst remaining
flexible enough for the SME environment.
The popular project management standards and methods are

excellent tools for large and complex projects, but when applied to
smaller projects and teams they quickly become unwieldy. By using
iterative and less formalized methods SMEs' can produce software
147
more efficiently, and are able to react in a timely manner to project

changes. The strenghts behind these methods is that they promote
teamwork and collaboration in the project, introducing a sense of
cohesion and joint purpose. This is especially useful in an SME
environment, as the teams are smaller and need to work cohesively
together to produce the best results. One of the leading project
management standards for SME's is the PMBOK.
The PMBOK established a complex system-view of project

management, and though the process interactions can be initially
overwhelming for an inexperienced project manager, this body of
knowledge is a rich project management resource applicable to a
broad range of projects. In an SME environment, as the central focus
for the implementation of agile projects, the project manager needs to
be trained and proficient in the use of several project management
styles, in addition to possessing a wide range of domain knowledges.
This was confirmed by the findings of Leybourne and Sadler-Smith
(2006), who note that domain experts were better equipped to make
decisions in environments that were less structured, a common
occurence when implementing agile methods like PMBOK. Turner and
Mller (2007) also confirm this, noting that a project manager should
have at least a good understanding of the fundamentals to ensure that
they can plan for scenarios, a talent that only comes with experience
in a certain field. An SME organization needs technical people who are
flexible in their approach (Simon et al., 2007), as without this
flexibility or willingness to cross areas of expertize, these
organizations will not have the skills required to fulfil their goals.
When the project is small enough, it is possible that the whole

project is managed in the heads of a few people. However, this
situation will change as the enterprises grows and projects become
more complex. The number of projects stakeholders increase, and
interpersonal communications also increases in complexity in such a
circumstance. Though, just because SMEs are small does not mean
that the projects are always small and not complex. Indeed, if an SME
is trying to break into a niche market, the very uniqueness of the
situation and the need to react swiftly to changing situations can
produce a very complex environment. These situations show that
each project needs to have a different level of processes applied to it,
a situation that is ideal for an agile project management method. As
148
the agile project management framework is adaptable, the level of

processes that are applied to the project can be easily adapted.
A combination of agile development practices and the PMBOK

framework can bring benefits to IT projects in an SME environment in
such an environment. This is primarily because the project team can
react quicker to requirement changes, and reassign resources to the
most valuable position in the business structure. This is extremely
important in a situation where resources are in short supply, a
situation that is prevalent for the majority of SME environments. An
SME that implements an agile project management framework
successfully may gain increased performance and better reaction
times to project change, resulting in a higher success rate to the
project team.
The agile project management framework was proven to be

successful in an SME environment. Different levels of processes can
be implemented to a project when implementing an agile project
management method. It is possible to change the level of processes
that are implemented to a project, as the agile project management
framework is very adaptable. Therefore for small and non-complex
projects, the processes can be reduced in the amount and complexity,
whereas for more complex projects, the full weight of more advanced
PMBOK and agile processes can be implemented to.
As a component of the agile framework, the PMBOK is also a

valuable project management framework for SMEs', but there is a
need for the framework to be customized, including enough of them
for successful project management. The level of detail required for the
project management processes depends on the level of complexity
within a project. A project that is simple will not need the same
controls and processes that are required for a project that is more
complex or difficult to execute. As the agile project management
framework is adaptable, the level of processes that are implemented
to the project can be readily adapted. Therefor, for small and noncomplex projects the controlling processes can be simple and limited.
For more complex and difficult projects however, a wider range of
PMBOK and agile process may need to be implemented to the
management tasks.
Until new framework is accepted by practitioners, researchers
and agile advocates will need to become evangelists of these methods.
This will help to spread the information about the benefits and
149
opportunities available when using such method in project work. By

helping SMEs' to understand and accept this method, researchers will
be able to assist in the further progression of the project management
industry.
5. CONCLUSION
In large enterprises project management methods have been
developed from industry practices and international standards to
ensure a higher rate of success for Information Technology projects.
However, when IT projects are implemented in an SME environment
these enterprises often lack an established method of project
management or skilled project implementers. As project workers find
themselves pressured to become more responsive, reacting ever
more quickly to business demands, it is becoming commonplace for
smaller enterprises to forgo formal project management practices.
This is often due to the fact that small projects are viewed as simple to
deploy, suffer from a lack of resources, or are given low prioritisation
by the organisation. Even the PMBOK, the complicated and overly
bureaucratic, something undesirable in regards to time-constrained
or low-budget projects. Agile development is one solution to the
problem of overly complex methods that has been developed in a
separate IT field, that of software development, and has gained
considerable popularity with smaller software development teams.
IT implementation project occuring in the SME environments

is an area that has not received a lot of research attention, mainly due
to research problem stemming from sample sizes, lack organization
resources to support such research, and the inherent uniqueness of
SMEs. However this section should not be ignored, as nearly 99% of
all businesses are categorized as an SME, forming an essential
segment of the economy. This paper investigated the current state of
formalized project management and how methods could be modified
for an SME environment, especially in relation to IT implementation
projects.
Several project management standards were investigated, to
determine how applicable they were to the area of interest for this
paper, namely the SME environment. However, the management style
of an SME is often structured in a flat manner, in addition to issue
150
encountered due to a lack of personnel and financial resources. These

unique SME problems mean that quite often these standards are
viewed as too bureaucratic and resource-heavy to provide real value
for these enterprises, and as such are not usually implemented by
enterprises in this area. The PMBOK is unique however, in that is not
a how-to for project management, but rather a framework that can be
adapted and modified by the project manager for each situation. It
was therefore chosen as the first part of the new framework that
would be used in SMEs.
SMEs generally adopt a non-bureaucratic method of
conducting business, and therefore more formal methods can lead to
problems. In light of these factors, an agile method with foundation in
a proven method, such as combination of the PMBOK and other
methods, to be beneficial in such a situation, and is a worthwhile topic
for further investigation.
The agile project management framework is still in early

stages of development and research, and further research needs to
occure into the model itself to investigate whether it can produce
favourable results in a wider range of environments and enterprises.
Potential further research could investigate whether it can be scaled
to environments that are larger than SME-sized organizations
researched in this paper, and whether it is possible to design a toolkit
that can provide benefits for typical project members. This could
increase the success of projects by providnig team members with
tools that could be implemented, without requiring the education and
training level of the project manager.
Quite often in an SME environment, the project manager is not
only performing a project supervisory role, but is also charged with
the physical implementation as well. As SMEs are generally operating
with a less bureaucratic style of management, the more formalised
methods of project management are ill-suited, and can even introduce
problems due to the lack of flexibility.
In an economic age where businesses are required to achieve
greater results with fewer resources, a project management method
that can assist with the reduction of project failure could prove
beneficial to many SMEs. As the IT industry is increasingly required to
react to business demands in a flexible manner, the topic of agile
project management is growing ever more important.
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M. Gadi, . anti, I. ivko: RISK MANAGMENT IN SME...
Mila Gadi, Ph. D.
155
University of Mostar
eljko anti, Ph. D.

Igor ivko, Ph. D.

RISK MANAGMENT IN SME AND FINANCIAL CRISIS

Abstract
The environment in which SMEs operates has become more dynamic
and uncertain. Reasons for the changing of environment we find in
continual changes in business operating environment, innovations,
globalization and application of IT in business activities. Risk
management presents the system which helps enterprises to develop
capacity to anticipate and prepare for changes which can have negative
effects on their business. As SMEs sector presents the major segment of
national economy, we can say that object of authors interest are
financial risks and its managing in SME sector on national and
enterprise level, especially in conditions of financial crisis. The aim of
the paper is to give theoretical framework of enterprises risk
management in SMEs and business risks with which enterprises are
faced. Authors will analyse risk management in SME sector and possible
actions and measures in attempt to manage financial risks using
experience across EU countries.
Keywords: SME, risks, managing, financial crisis
1. INTRODUCTION
SME sector plays an important role in the economic development of
each country. SMEs sector is positively correlated with creating new
jobs and securing channels of regional development. According to
156
estimation made by the OECD, SME as a form of business organization

have share for 95-99% in all forms of organization business in
national economies. It also creates between 60-70% of the net new
jobs in OECD countries (OECD, 2006). SME sector is recognized in
professional and scientific literature as an instrument of
competitiveness.
SMEs in their business are faced with the problem of how to

ensure funding for inadequate offer of financial products and services,
regulatory rigidities or the existence of gaps in the legal framework,
the inadequacy of information that banks and SMEs "asymmetric
information", limited assets that can be used as collateral. As the
negative impact of the financial crisis, the problems of financing SMEs
is being deepened especially with securing funding channels, reducing
loans for investment, reducing working capital, and are more
stringent lending conditions by banks. The reasons for this situation
lie primarily in the poor economic outlook and the economy and the
SME sector, stagnation interbank lending and rising equity prices (a
spillover effect from the developed market in transition countries),
and the constraints that represent the balance sheet positions of
SMEs. SME sector is confronted with all these problems of reported
bankruptcy of many companies.
The paper analyzes the impact of the financial crisis on risks

in the SME business sector generally worldwide, primarily on access
and funding issues and an overview of some of the solutions to the
challenges of financing this sector in crisis and post-crisis period and
solutions which are found in different European countries and using
those experiences for national government in developing and
transitional countries. SMEs sector in those countries is faced with:
weak microfinance, domination of banks, riskier subordinate debit
and mezzanine finance, non-existent venture capital.
2. RISK MANAGEMENT IN ENTERPRISES

Risk management present system which has a task to identified and
maesure effects of risks in each enterprise. Risk is a posiblity of loss
or potential of negative impact. Enterprises risk varies from business
line, the nature of entity, political and economics isuess and other
157
factors. External factor which can effect on risk are economic changes,
financial market developments, dangers arising from political, legal,
technological and demographic enviornment, financial and economic
crisis. Internal risk includes human error, fraud, system failure,
disrupted production (Olson, Wu Dash, 2008). Development of
enterprise risk management ensure understanding of risks,
recognition and prioritizing the most significant risks. Risk
management involve 7R and 4T (AIRMIC, Alarm, IRM, 2010):
- recognition or identification of risks,
- ranking or 157valuate risks,
- responding to significant risk,
- tolerate,
- treat,
- transfer,
- terminate,
- resourcing controls,
- reaction planning,
- report and monitoring risk performance,
- review risk management framework.
All these have for results improvments in efficiency in

operations, effectiveness of tactics and strategy of enterprise. Also
enterprises risk management has impact on internal control and audit
and enhances corporate governance. Enterprise risk management
contains eight components (Frigo, Andreson, 2011):
- internal environment,
- objective settings,
- event identification,
- risk assesments,
- risk responds,
- contol activities,.
- information and communication
- monitoring.
Key risk indicators help enterprises identified degree of
exposer to risks in business activities. They indicate opportunities
that could be used and actions to be taken in order to minimise
negative effect of risks.
Key risk indicators must involve next elements to be well
created:
158
- based on established practices or branchmark,

- developed consistently across organization,
- provide a non-ambiguous and innovative view of the
highlighted risks,
- allow for measurable comparasion across time and business
unite,
- provide oportunities to access the performances of risk to
the oweners on a daily base,
- consume resources efficiently.
Table 1 Risks in enterprises
Financial risks
Infrastructure risk
Marketplace risks
Reputational risk
Accouting standards
Interest rate
Foreign exchange
Availabity of funds
Credits
Comunication
Transport links
Supply chain
Natural disasters
Criminal
Economic enviornment
Technological developments
Competition
Constumer demand
Regulatory requirments
Public perception
Competitor behaviour
Regulatory enforcement
CSR
Sources: AIRMIC, Alarm, IRM, (2010) Structured Approach to Enterprises Risk

Management (ERM) and the Requirments of ISO 31000.
As we can see in table 1, diferent types of risks exist with

enterprises that can be faced in ther activities. So it is important to
create and constantly make improvments in risk management. The
enterprises risk management covers: entities risk appetite, risk
responses and decisions, interconnected impacts and integreted
responses on multiple risks.
159
3. IMPACT OF FINANCIAL CRISIS ON RISKS IN SME

SECTOR
The financial crisis has left an impact on the SME business

sector in the EU, as well as in developing and transition countries
primarily through a decline in sales. In figure 1 we can see effects of
financial crisis on income and debit indicators for SMEs in euro aera:
turnover decreasing, cost increasing and profit decreasing.
Figure 1 Changing in income and debit situation in Euro area SMEs (20102012)
Source: ECB, (2013) Survey on the Access to finance of small and medium-sized
enterprises in the euro area: October 2012 to march 2013, Frankfurt am Main,
Germany
The effects of the crisis multiply the cost of money when the
revenue decline occurrs, there are two key elements of SMEs exhibit
business in conditions of recession (OECD, 2009):
- extending of delays on receivables especially in time of

reduced sales and leading rapidly to decreasing working capital in
many countries (in Belgium 43% of surveyed smes recently
experienced extended delays in their receivables, in Netherlands
50%, New Zealand 29.5% enterprises waiting 60 days for payments,
in Germany poor sale were seen as the single most important
problem for 25% of businesses, in Greece 55% affected by financial
160
crises in insufficient sale) , in Great Britain 54% businesses report a

fall of new orders),
- increase in inventories (higher costs of inventory
management, loss of stocks) which has resulted in reduced liquidity,
- increase of the collecting risk, insolvency and bankruptcy

increasing insolvency rate appear as a result of inability to obtain
short-term financing.
SME sector is faced with revised terms of business. It

primarily reduces trust between business partners, and the emphasis
placed on the need to obtain information on the risk of business
partners and hedging instruments. SME sector as a result of the
financial crisis, notes:
- reduction of investment projects,
- reducing the demand for working capital and short-term

loans, but less intensity of reduction for investment loans,
- stringent criteria borrowing from banks in respect of

guarantees and the amount of the loan,
- increasing interest rates.
Research which was implemented by the ECB in 2013 shows

various business problems SMEs among which the problem of
insurance markets dominates, and limited access to financing (Figure
2).
Figure 2 Problems in business SME in EU
Source: ECB, (2010) Survey on the Access to finance of small and medium-sized
enterprises in the euro area: second half of 2010, Frankfurt am Main, Germany
161
Accoring to ECB (EBC, 2013) survey the major considerations

for SMEs are finding costumers and access to finance. SMes
increasing needs for bank overdrafts. Among the factors affecting
SMEs need for external financing, fixed investment and inventory and
working capital played the largest role.
found:
The answers to these problems in the theory and practice are
- cutting costs in order to maintain the level of profitability

and adaptation of production lower level of demand, this set of
measures applies only to wages cuts, reduction in administrative cost,
- search for additional sources of liquidity through the
extension of payments, depreciation, reducing dividends, etc.
- delay or halt investment projects (extension, renewal, etc.)

And the process of mergers and acquisitions of small high-growing
smes.
The fundamental source of financing for SMEs is certainly

bank. In the financial crisis and post-crisis period, SMEs are turning to
other sources of funds such as leasing and factoring. Poor
improvement in the use of external resources in the post-crisis period
indicates: reduced demand by small and medium-sized businesses
and the negative effects of the crisis on the availability of funding
sources, i.e. the range of financial products and services. The reasons
for this situation are: poor general economic situation, a situation
where there is a reduced willingness of banks to lend to businesses.
4. RISK MANAGING IN SME UNDER FINANCIAL CRISIS

Problems faced by SMEs during the normal operations become more
complex in the conditions of financial crisis. A particular problem is
the securing of financing SMEs for their business and the creation of
appropriate policies and instrument of assistance to the sector by the
central and regional governments. Based on the experience of other
countries, particularly the analysis of man-made measures in
developed countries, it is possible to recommend some measures that
could solve some of the problems of SMEs in developing and
transitional countries. We can classify the measures for improving
162
liquidity, working capital and to promote the involvement of SME

sector in the development of government policies and strategies.
Measures that can be taken to stimulate sales, cash flow and
working capital on national level are:
- export aid (Austria, Czech Republic, Denmark, Germany,
Italy, Luxembourg, Netherlands, Spain), the export guarantee funds,
- deductions in payment of tax liabilities (Belgium,

Netherlands, France, Italy, Denmark), the abolition of tax (abolition of
tax on reinvested profit) tax reduction1, differentiation of tax rates,
tax refunds for exported goods, delayed payment of social benefits
smes,
- facilitate payment procedures (France, Netherlands, United

Kingdom) and guarantee claims,
- measures to shortening in payments to businesses and

government,
- depreciation (amortization of investment projects),
- factoring receivables,
- encouraging research and development and innovation of

products and services (environmental, IT, energy).
Measures that can be taken to facilitate access to sources of

liquidity SME:
- the creation and expansion of credit and guarantee schemes

(Austria, Belgium, Czech Republic, Finland, Germany, Great, Britain,
France, Italy, Greece, Estonia, Romania, Slovenia), 2
- risk-sharing funding with private creditors,
- the introduction of credit mediators and monitoring

(Belgium, France, Italy), 3
- reorganization as a legal anti-crisis measures.
Japan decreased tax rate for SMEs from 22% to 18%.

France guarantees 90% of loans, the UK and Korea 100%, Japan 80%.
3 Credit mediator (mediator) monitors SME sector lending by banks through timely reporting
and established rules of behavior of banks in lending to the SME sector. The mediator helps get
rid of the problems that arise in the relationship between companies and banks.
1
2
163
The state should modify the legislative regulations and

restructure institutions of support development of SME trying to find
ways to facilitate the access to sources of financing SME and
continuously review SMEs needs for financing and coordinating
government measure.
To ensure long-standing financial environment for SMEs it is
important to on enterprise level:
- encourage banking competition across economies and

enhanced relationship banking (lending based on specificities of
clients) through establishing of a Code of Conduct for Business
lending to smes (Ireland established lending targets for banks),
- using other sources of financing including direct loans, micro

loans, export guarantees,
- support risk capital (equity) in form of co-financing or tax

credits for investors,
- finding solution for financing micro-enterprises.
5. CONCLUSIONS
Enterprises risk management presents a system in which enterprises
show their views on risks and approach in risks managing.
Enterprises risk management must be in process of constant
improvement. Effective enterprises risks management must identify
all business risks using all available processes. The benefits of risk
management are: reducing earnings volatility, maximizing
shareholder value, ensuring financial securities. Under financial crisis
SME sector worldwide is faced with problem of losing market and
ensuring financial sources. So risk management in SME is faced with
primarily financial risk and operating risk.
The paper contains different measure record worldwide in

purpose to ensure business operation of SME divided in two groups:
measures on national level (government) and on enterprise level. The
government should modify the legislative regulations and restructure
institutions of support SME in their activities, especially facilitating
the access to sources of financing SME. The paper contains measures
164
of improving liquidity, working capital to promote the involvement of

SME sector in the development of government policies and strategies.
REFERENCES
AIRMIC, Alarm, IRM, (2010) Structured Approach to Enterprises
Risk Management (ERM) and the Requirments of ISO 31000, pp. 6.
Hampton, J. J., (2009) Fundamentals of Enterprises Risk
Management: How top companies access risk, manage exposure and seize
opportunity, AMACOM, New York
Fraser, J., Simkins, B. J., (2010) Enterprises risk management:
todays lending research and best practice for tomorrows executives, John
Wiley & Sons, New Jersey
Frigo, M. L., Andreson, R. J.: (2011) Embracing Enterprises Risk
Managment: Practical Approaches for Getting Started, COSO, pp. 9.
ECB, (2010) Survey on the Access to Finance of Small and
Medium-Sized Enterprises in the Euro Area: second half of 2009, Frankfurt
am Main, Germany
ECB, (2013) Survey on the Access to Finance of Small and
Medium-Sized Enterprises in the Euro Area: October 2012 to March 2013,
Frankfurt am Main, Germany, pp. 21.
Olson, D. L., Wu Dash, D., (2008) Enterprises Risk Management,
World Scientific Publishing Co. Pte. Ltd. Singapore, pp. 5.
OECD, (2006) Financing SME and Entrepreneurs, OECD Paris
OECD, (2009) The Impact of the Global Crisis on SME and
Enterpreneurship Financing and Policy Responses, pp. 7-9.
OECD, (2013) Financing SMSs and Enterpreneurs 2013 and OECD
Scoreboard, OECD Paris
Gadi, M., anti, ., ivko, I. (2013) Rjeenje za izazove
financiranja za SME u uvjetima financijske krize, Zbornik radova
Ekonomskog fakulteta Sveuilita u Mostaru, Mostar, pp. 289-299.
M. Lamza-Maroni, J. Glava: EXPLORING THE PHENOMENON OF URBAN...
165
Maja Lamza-Maroni, Ph. D.

University of Osijek
Croatia
Jerko Glava, Ph. D.

University of Osijek
Croatia
EXPLORING THE PHENOMENON OF URBAN

MANAGEMENT: A CASE STUDY OF THE FACULTY OF
ECONOMICS IN OSIJEK
Abstract
The process of urbanization is one of the strongest factors affecting
urban growth. There are two types of urbanization: economic and
demographic one. The two are reversible processes; in the first type the
population is drawn to the city by the economy, while in the latter, the
economy is drawn to the city by the population. This parallelism proves
that without economy and population there can be no growth of cities.
The described situation constantly requires new and quality
management of urban environment and urban infrastructure, as well as
urban managers and experts capable of creating complex policies and
actions that preserve the health and well-being of urban population,
and help in creating attractive and sustainable cities. The paper will
elaborate on possibilities of applying modern web technologies in
tertiary education using the example of the Faculty of Economics in
Osijek, specifically in the course Urban Economics. The aim of this novel
approach is to improve interactive communication, and to make
broader use of web technologies in the process of higher education.
Furthermore, the goal of this interdisciplinary approach to the
phenomenon of urban management is to contribute to the creation of a
new type of economic experts by combining several scientific disciplines,
particularly economics and urban planning, which is why the impact of
the analysed web site location was investigated.
Keywords: urbanisation,
Economics Osijek
urban
management,
Faculty
of
1. INTRODUCTION
166
In a world of dynamic change, globalization and advanced technology,

higher education and education in general undergo constant change.
Entirely new structures and areas of education are created.
Completely new methods of education are developed; traditional ones
disappear or change, while the environment, working conditions and
needs are modified with each passing day. As a result, the choice of
career and education has become increasingly difficult. To know the
world of labour means to become familiar with different occupations,
their main features, requirements, conditions and employment
prospects. Therefore, the current choice of career or education does
not necessarily have to be for life but can change during different
stages of life.
The Republic of Croatia has begun an ambitious reform of the

education system based on the "2005-2010 Education Sector
Development Plan" (Government of the Republic of Croatia, 2012)
and the Croatian National Educational Standard (essential section)
adopted by the Government of the Republic of Croatia in 2005. It sets
out four key development priorities: (1) improve the quality and
efficiency of education, (2) promote continuous professional
advancement of teachers and other employees in the education
sector, (3) develop strategies for management of the education
system and its efficiency, (4) education for social cohesion, economic
growth and development. The concrete, already adopted, education
system development goals are an increase in the ratio of enrolment
and graduation rates, participation in tertiary education, increase in
public and private expenditures, increase in the education level of
early school-leavers, as well as better and more efficient organization
of education and measuring of academic achievement.
In accordance with the above, the choice of education is

regarded as the allocation of occupation. The decision to choose an
occupation is affected, inter alia, by economic determinants
(economic structure, the state of the economy, labour market,
occupational structure, etc.) as well as socio-cultural and sociopsychological determinants (belonging to a particular class, family,
school, peers, career counselling).
A decision on ones occupation and study choice after primary
and secondary education is certainly one of the most important
167
decisions in life. Regardless of its importance, if one happens to make

a wrong choice, one should bear in mind the idea of lifelong learning,
training, retraining, and take advantage of the possibilities offered.
It has become a necessity to invest a great deal in the training

and development of individuals, in other words, to invest in
knowledge, because knowledge is the main source of competitive
advantage and value added. This is why education and lifelong
learning are the key drivers of social mobility.
European higher education institutions, including the Josip
Juraj Strossmayer University of Osijek, have accepted the challenge of
developing the European system of education. In line with the
initiative of the European Employment Strategy "New Skills for New
Jobs (European Commission, 2008), the vision of the Republic of
Croatia is becoming increasingly dynamic. The Republic of Croatia
needs to create a social and political framework and a challenging
business environment in which the majority of employed persons will
have an opportunity to participate in the global economy through:
skills,
- promoting and anticipating future needs regarding specific
- developing consistency between individual skills and labour

market needs,
- bridging the gap between the world of education and the
world of labour.
The above categories need to be analysed in their own

environment and their implementation should be proactive to ensure
further development of the higher education and the development of
skills needed in modern market conditions.
The educational structure of younger age groups is much
better than that of the overall population, but it still needs
improvement in terms of the following: increasing pre-school
education coverage; increasing the proportion of schoolchildren and
adolescents who successfully complete programmes they enrolled
into; analysing the causes of dropouts and preventing them; greater
consistency between curriculums and the needs of the labour market;
increasing the percentage of university graduates and introducing
new teaching methods into the teaching process.
168
In terms of teaching, the information age has brought about

huge changes. Continuous accumulation of information requires one
to filter it and choose that information which is essential for achieving
the set objective function. To know how to use the information is
more important than just to store it as a set of facts. In this context, a
set of cognitive, affective, social and work place competencies is
created.
In addition to providing subject knowledge training,

interactive teaching develops some essential skills such as
communication skills and computer literacy, desire to improve
performance in the pursuit of the highest quality, and taking
responsibility in search for the objective function.
Interactive learning is a necessary and desirable aspect of the

modernization of the traditional teaching. Interactive Internet-based
teaching and learning provide a new dimension of flexibility in
education. The main advantages are choice, suitability and flexibility
of the set tasks through interactive learning. This method of teaching
changes the traditional position of the teacher and his/her team
(teaching assistant, teachers aide). Now they need to ensure
continuous interaction and provide for interesting course contents.
Teachers and their teams need to be stimulated and educated for this
type of work with students.
With all these shifts in modern education teachers have lost

their traditionally dominant role. Nevertheless, although modified,
they must keep this role in order to properly conduct the teaching
process. Their active role as lecturers has now changed into a more
passive role as guides or facilitators of the teaching process, but now
they first need to develop interactive course contents. In doing so,
teachers guide students towards perceiving vital relationships and
contents. The quality of interactive contents must not jeopardize the
benefits provided by Web-based learning, because it must guide
students to a given objective function.
The teachers role in the communication process has changed
as compared to the traditional teaching, because teachers no longer
have an active role as mediators between the course contents and
students. Teachers must now focus more on student performance
assessment and adopt a more individualised approach to students.
Their attention is now primarily directed at:
- accuracy and consistency of lectures,
169
- independent work, in terms of controlling the production

and limited time for delivery,
- more frequent assessments (on a weekly basis),
- individual communication with students, which, to the extent

possible, should be organised on a daily basis.
Although the idea of the Internet being an interactive and

educational medium is widely accepted, it is still necessary to put in
special effort to increase student motivation when using
contemporary technologies. One of the modern teaching methods is
an interactive Web-based system which was developed and has been
used at Josip Juraj Strossmayer University of Osijek, Faculty of
Economics, in an undergraduate course Urban Economics.
2. CASE STUDY: FACULTY OF ECONOMICS IN OSIJEK

Research studies have shown that the best results in learning are
achieved by a combination of receptive (i.e. passive) and interactive
learning. Unlike the so-called passive learning, during which students
mostly observe the learning process (by listening), interactive
learning directly requires feedback, i.e. active participation in the
teaching process. Interactive learning is especially important for the
development of cognitive abilities of students, which are crucial in
modern management as well as in the living environment.
Harmonious application of information and communication
technologies (ICT) in higher education provides for communication
and efficient cooperation of the entire virtual environment of the
university in the learning process, thus increasing the always
necessary contactability and cooperation between the university and
the economy.
Traditional education, which is based on education paradigm

of knowledge reproduction, has been upgraded by means of a
dynamised system into a teaching process based on the application of
ICT. The system was tested at undergraduate studies at the Faculty of
Economics in Osijek, within the course Urban Economics (web site
170
http://www.urbanaekonomija.com/). It was a part of the realisation

of the teaching programme in the mentioned course.
The advantages of the above system are simplicity and low

operation and maintenance costs. It was created as a version of
WordPress system. WordPress is an Open Source Content
Management System (CMS) and it is often used as an application for
blog publication, supported by PHP and MySQL. WordPress has a
range of characteristics, including plug-in architecture and a system
template. With these characteristics it has also proved to be a good
solution for use in the teaching process as it promotes the
development of critical thinking and strengthens the role of team
work.
The possibility of using a web site (http://www.urbana

ekonomija.com/) within the education process has resulted in the
following advantages:
- possibility of strengthening the relation between theory and
practice,
- application of interactive learning,
- platform for the development of new creative ideas and

seeking for possible solutions,
papers,
- joint (team) work on tasks and projects,
- opening a space for discussion and comments on students
- expanding the resources and theoretical knowledge by using

the published online edition of course curricula (as e-textbooks).
The above advantages are prerequisites for the expansion and

possibilities of use of the described educational model. The process of
creating the system for web-based interactive realisation of the
course curriculum has been divided in certain phases, the most
significant ones being:
- analysis of the current condition and current needs and

interests realised,
- project realisation: application of the model of web-based

interactive learning realised,
171
- monitoring project performance and justification realised /

continued.
In this structure the third phase arises, which is characterised

by continuous improvement and monitoring of the system in all its
segments. The third stage is carried out by the whole team executing
the course Urban Economics according to the curriculum: the
teaching staff and associates: teachers aides and students, through
continuous monitoring of the established system.
The success indicators of the above system were monitored

by means of a survey conducted among students who were logged in
the system (N=125) in multiple iterations. The survey was conducted
throughout the Urban Economics course (on a term basis).
The obtained results indicate that most of the students were
satisfied with system implementation. Here is the analysis of
indicators related to the selection of a theme, searching the available
literature, topic disposition, process of research and elaboration of
the selected theme, and entering the themes (of students papers) into
the system.
Based on the information from Google Analytics, a system for

tracking visits to a web site, it can be observed that the top seven
topics, or themes, in the system were viewed 5039 times in the
academic year 2011/2012 and that the web site content was
downloaded 24 times. Furthermore, these topics received 168 likes on
Facebook, one of the most popular social networks. In addition,
during the academic year 2012/2013, the seven most frequently
visited topics were viewed 8,513 times between February and July
2013. The web site content was downloaded 138 times, and it had
325 likes on Facebook.
Table 1 Total statistics of views of the web content Urban Economics
category: students papers
Period
February 2012 January

2013
February 2013 July 2013
Source: Authors
Total views
(7 presentations)
5,039
Total
downloads
24
Total Facebook likes
8,513
138
325
168
172
Based on the presented indicators, each of the seven themes

can be analysed separately. The following themes and papers
attracted most attention and received the greatest number of
suggestions and comments, thus occupying the first place according
to the level of interest: Cinemas in Osijek and Osijek in the Homeland
War (Croatian War of Independence), with more than 1,000 views.
These themes have also received the highest number of Facebook
likes, whereas the most downloaded theme was Researching the
identity of the City of Osijek.
Graph 1 Individual statistics of the observed top 7 themes
Source: Authors
Based on the new indicators, seven most frequently visited

topics in the academic year 2012/2013 were as follows:
Little Venice
762
Exploring the Identity of the City of Osijek
887
Bridges in Osijek, past and present

Orahovica - Ruica grad (old fortress)
Osijek in the Homeland War
Cinemas in Osijek
Town of Kutjevo
Source: Authors
1,244
1,110
1,876
1,650
1,001
173
The choice of topics made by students is almost identical,

while the order of viewings has slightly changed. Specifically, in this
academic year, the most recognised topic was the urban issue of the
Croatian War of Independence (Homeland War) and cinemas in the
city of Osijek.
According to the analysis of the number of visits to the webbased interactive system (Graph 2), below are the main intervals in
which the web site was visited in the period from February 2012 to
January 2013).
Visits
28.02.12.
26.03.12.
24.04.12.
23.05.12.
21.06.12.
20.07.12.
18.08.12.
16.09.12.
15.10.12.
13.11.12.
12.12.12.
10.01.13.
60
40
20
0
Graph 2 Visits to the web-based interactive system Urban Economics (period

February 2012 January 2013)
Source: Authors
It can be observed from the graph that most visits to the web
system for the purpose of viewing the themes took place during the
course (March April 2012), during the regular exam period (July,
September 2012), and in the period when the beginning of the
teaching process in the course Urban Economics in the new academic
year 2012/2013 was expected (January, February 2013).
Based on the conducted analysis and performance of the

established system (web site), a conclusion can be made that all the
listed processes ultimately create a synergy, which results in better
exam pass rates. Increased possibility of teacher-student contact,
together with the adoption of new knowledge and skills, shows that
the presented educational system with web-based interactive
learning was successfully applied.
3. CONCLUSION
174
Fast-paced development has brought with it a vast number of

issues that can no longer be dealt with only locally. For example,
global warming and climate change have been an unavoidable topic of
discussion in the past few decades and quite often experts and
scholars have argued that in order for the human population to make
headway, it is necessary to adopt and apply sustainable development
strategies. The definition of sustainable development highlights three
basic factors that need to be balanced: economic, social and
environmental components. It is of paramount importance to
underline that each generation has the right to manage its
environment according to its needs and abilities; however, each
generation also has an obligation to leave behind to the posterity a
richer environment rather than a ruined one. Sustainable urban
development refers to cities that are a reflection of the global society
today. A city is an artificial construct and it can develop only if all
urban processes are systematically planned and coordinated with the
rules provided by the natural environment. It is in this respect that
the course of Urban Economics has achieved positive results:
- students have gained theoretical and practical knowledge in
the field of urban economics and urban management,
- they have shown persistent interest and offered solutions to
those segments of urban economics that they recognize as
"problematic",
- they have actively participated in the development and

upgrading of the web system of Urban Economics,
- they have applied their knowledge and skills in independent

and team work assignments, and
- they have shown interest in further cooperation in the field
of urban economics and urban management.
The above facts indicate that the introduction of an interactive

interface into the course of Urban Economics is justified, thus
contributing to the study of the phenomenon of urban management at
the Faculty of Economics in Osijek, and possibly also at other social
sciences faculties and research institutions.
REFERENCES
175
iin-ain, M.; Marinovi, M.; Pearce, C.E.M., Ljudski imbenik

u informacijskoj tehnologiji // Cjeloivotno uenje za odrivi razvoj /
Uzelac Vinka; Vujii, Lidija (ur.). Rijeka: Sveuilite u Rijeci, Uiteljski
fakultet u Rijeci, 2008.
Jovanovski, V., Razvoj karijere pojedinca u okruju
menadmenta znanja, doktorska disertacija, Ekonomski fakultet
Sveuilita J.J. Strossmayera u Osijeku, Osijek, 2012.
Lamza-Maroni, M.; Glava, J.; Horvatin, T., Promoting

Knowledge Society through Quality Assurance Model // 35th
international convention MIPRO 2012 / Biljanovi, P. (ur.). Rijeka:
Croatian Society for Information and Communication Technology,
Electronics and Microelectronics - MIPRO, 2012.
Lamza-Maroni, M.; Glava, J., Web Interactive Learning, Case

Study: Faculty of Economics of Josip Juraj Strossmayer University in
Osijek // 36th international convention MIPRO 2013 / Biljanovi, P.
(ur.). Rijeka: Croatian Society for Information and Communication
Technology, Electronics and Microelectronics - MIPRO, 2013.
Peko, A., Mlinarevi, V., Jindra, R., Interkulturalno obrazovanje

uitelja to i kako pouavati, U: Izazovi obrazovanja u
multikulturalnim sredinama, (Ur.: Peko, A., Mlinarevi, V.), Sveuilite
J. J. Strossmayera u Osijeku, Uiteljski fakultet u Osijeku i Nansen
dijalog Centar Osijek, 2009.
Suzi, N., Pojam i znaaj interaktivnog uenja, Nastava, br. 1-2,

str. 33-51, Banja Luka, 2003.
M. Lovrinevi, M. Glamuzina, D. Krui: MENADERSKI ODGOVOR...
Doc. dr. sc. Marina Lovrinevi
177
Sveuilite u Splitu
Ekonomski fakultet
Hrvatska
Mia Glamuzina, doktorska kandidatkinja

Sveuilite u Mostaru
Ekonomski fakultet
Bosna i Hercegovina
Prof. dr. sc. Dejan Krui

Sveuilite u Splitu
Ekonomski fakultet
Hrvatska
MENADERSKI ODGOVOR NA POSLOVNU KRIZU OD

UOAVANJA KRIZNIH SIMPTOMA DO PRIMJENE
KRIZNIH STRATEGIJA
Saetak
Rijetki su sluajevi da poduzea tijekom dueg razdoblja ne zapadnu u
krizu koja, ako se ne razrijei, implicira mogunost propasti kompanije.
Budui da su poslovne krize prijetnje koje imaju potencijala stvoriti ili
stvaraju iznimno neeljene ili negativne ishode u terminima efikasnosti
poslovanja s prijetnjom odrivosti poduzea, to je za cilj istraivanja
postavljen menaderski odgovor na krizu kao skup aktivnosti koje se
odnose na uoavanje eksternih i internih razloga nastanka krize,
prepoznavanje kriznih simptoma i odabir vrste i naina implementacije
kriznih strategija. Svako, ne samo ljudsko, bie reagira na svoju
ugroenost, pa tako reagiraju i kompanije menaderskim odgovorom
na krizu. Zato je u radu istraen menaderski odgovor na krizu
poduzea iz Republike Hrvatske i Republike Bosne i Hercegovine,
ukljuivi stupanj i jakost povezanosti kriznih simptoma i efektivnosti
koritenih kriznih strategija. Za oekivati je da e problematika
istraena u ovom radu pridonijeti boljem razumijevanju krize i viim
stupnjem koritenja kriznim planovima, s brojnim implikacijama
rezultata istraivanja na podruje kriznog upravljanja.
Kljune rijei: upravljanje krizom, krizni simptomi, odgovor na
krizu, krizne strategije
1. UVOD
178
Nema univerzalno prihvaenog odreenja poslovne krize, ali egzistira

ope suglasje po kojem je kriza izrazito negativan dogaaj to moe
nanijeti tetu pa i unititi bilo koju organizaciju (Mitroff, Pearson,
Harrington 1996, 7-8). Svaka se kompanija razvija u uvjetima rizika
krize, pri emu okolina poduzea stvara permanentno nove prijetnje
poslovanju poduzea. Rijetki su primjeri da poduzea tijekom dueg
razdoblja ne zapadnu u krizu, koja, ako se ne razrijei, implicira
mogunost propasti poduzea.
Kompanije u tekoama suoavaju se s brojnim internim i

eksternim razlozima neuspjeha (DiNapoli 1999, 6-7), a simptomi
krize poduzea mogu biti razliiti: to moe biti ugroza ouvanja
platene sposobnosti u svakom trenutku (nelikvidnost i
insolventnost), neostvarivanje profita koji omoguuje stvaranje
pozitivne ekonomske dodane vrijednosti ili poslovanje s gubitkom;
pad profitabilnosti i drugih pokazatelja uspjenosti; smanjivanje
obujma prodaje i trinog udjela; relativna tehnoloka inferiornost,
to rezultira i inferiornim performansama kompanije (OsmanagiBedenik 2003, 11-31). Opi aksiom preivljavanja kompanija je da
bez svjeeg novca i/ili kredita nema biznisa, pa se pokazuje da je
prihod kompanije tatina, dobit vrlina, ali novac je kralj (Suevi,
2010, 97).
U krizi se kao izrazito znaajni problemi manifestiraju:
napregnuti i ogranieni financijski resursi (najee s iskazanim
insolvencijskim prijetnjama), gubitak operativne kontrole (nad
budetom, trokovima, uspjenosti poslovanja, novanim tokom),
demoraliziran menadment, zabrinuti zaposlenici za svoju sudbinu,
nezadovoljni dobavljai i bankari (kojima se najee kasni s
plaanjem), ali i prestraeni vlasnici poduzea. U takvim okolnostima,
glavna je zadaa menadmenta odgovoriti na krizu prepoznati
simptome krize, minimizirati prijetnje i osigurati uspjeno upravljanje
krizom. To je zadatak kriznog menadmenta, najee novog
menadmenta kojim su vlasnici korporacija zamijenili stare
menadere.
2. MENADERSKI ODGOVOR NA POSLOVNU KRIZU
179
Svako, ne samo ljudsko, bie reagira na svoju ugroenost, pa tako

reagiraju i kompanije menaderskim odgovorom na krizu. Ako
poslovna kriza u kojoj se poduzee nalazi traje due vremena, anse
za uspjenim oporavkom i preivljavanjem se smanjuju - slabo
upravljanje krizom moe unititi reputaciju poduzea i dovesti do
primjene zakonskih konzekvenci, najee bankrota (Ucelly 2002, 25)
ili rano li se otkrije kriza i pod pretpostavkom da poduzee ima dobar
i uspjean menadment, mogu je napredak, i saniranje je krize
relativno izvjesno i bez ozbiljnijih posljedica po odrivost kompanije
(Goldman i Traverso 1997, 48-49). Dobro upravljanje krizom ne samo
da moe limitirati tete po imovinu poduzea, njegovu reputaciju,
postojea radna mjesta i interese vlasnika, ve moe pridonijeti i
unapreenju poslovanja, kao odgovoru menadmenta na krizni
poticaj.
Iz perspektive menadmenta promatrano, reakcije

korporacija na krizu koja prijeti opstankom nuno su radikalne menaderski odgovor na krizu svodi se na korjenitu promjenu
(Nadler 1998, 54). Pri tome, radikalna je promjena izrazito intenzivna
- izvlai mnogo energije iz organizacije, najee je vrlo stresna i
visoko je rizina (s velikom vjerojatnou neuspjeha). imbenici
intenziteta i kompleksnosti promjena povezani su i s razliitim
modalitetima procesa upravljanja u krizi. Fokus je promjene na
itavoj organizaciji pa su glavni pokretai stratekih odluka od
kritinog znaenja krizni menaderi, kojima zahtjevi procesa
upravljanja nameu stvaranje nove vizije (najee preivljavanja i
ozdravljenja kompanije) i optimizma, sve uz radikalno krenje otpora
promjenama. Radikalne promjene u krizi karakterizira visok stupanj
intenziteta i kompleksnosti; one zahtijevaju izravan angaman
menadmenta u formuliranju i implementaciji kriznih strategija.
Odgovor menadmenta na krizu svodi se na izbor naina kako
osigurati kontinuitet obavljanja poslovnih aktivnosti koje su ugroene
i kako sprijeiti najgore - likvidaciju i steaj kompanije. Da bi
poslovanje poduzea bilo odrivo, potrebno je ispuniti odreene
pretpostavke: postojanje trino isplative temeljne djelatnosti,
dostupnost resursa i spremnost menadmenta za kriznu borbu. U
krizi poduzee veoma esto gubi razlog svojeg postojanja - uruavaju
se resursi poduzea, u obavljanju djelatnosti prinosi ponu opadati i
esto dovode do gubitaka u poslovanju, gubi se prednost pred
180
konkurencijom. Kad se tome dodaju i nelikvidnost i insolventnost,

koje uvijek prate poduzea u poslovnim tekoama, dolazi se do
najeega kriznog simptoma oboljelih poduzea to se iskazuje kao
nesposobnost pravovremenog plaanja dospjelih novanih obveza.
Taj se simptom manifestira kao pomanjkanje (nedostatak) novanih
sredstava na raunu poduzea ili pak, to je puno tea opcija, kao
blokada njegova rauna.
U krizi se kompanija pribliava svojemu poslovnom kraju i

egzistencija joj je ugroena. Upitna je mogunost preivljavanja i
prijeti opasnost steaja ako se ne poduzmu drastine akcije
usmjerene k oporavku. Krizno stanje zahtijeva od menadmenta
promiljen i iznimno brz odgovor uz primjenu ofenzivnih, ali i
defenzivnih kriznih strategija, pri emu bolnost i drastinost akcija
menadmenta raste to je vii stupanj problema koje korporacija
mora rijeiti (Krui, Glamuzina, Lovrinevi 2013, 105).
Ovisno o procjeni stanja poduzea i eljenom ishodu,

strategije koje se primjenjuju u kriznim uvjetima za poduzee mogu
poluiti dva dijametralno suprotna uinka - preivljavanje (kao
rezultat uspjenog preokreta) i naputanje djelatnosti - (bilo
prodajom dijela ili cjeline poduzea, njegovom likvidacijom ili pak
propau poduzea po okonanom steajnom postupku). Pritom, vie
je vrsta strategija koje su na raspolaganju menadmentu kompanija u
krizi (Glamuzina, Lovrinevi 2013, 89-100). Promatrano prema cilju
koji se eli postii njihovom implementacijom, dvije su skupine
temeljne - ofenzivne krizne strategije, kojima je cilj preokret
(strategija smanjenja imovine, strategija rezanja trokova, strategija
poveanja prihoda, kombinirane strategije i strategija predsteajne
nagodbe) i defenzivne krizne strategije, kojima je cilj naputanje
djelatnosti (strategija etve, strategija ogoljenja, strategija likvidacije i
strategija steaja).
Odabir kriznih strategija temelji se na potrebi identifikacije

zdravih poslovnih djelatnosti to ih treba sauvati, poslovnih
aktivnosti koje valja odbaciti i poslovnih djelatnosti koje treba
razvijati. U tom cilju menadment kompanije u krizi mora izraditi
Plan kriznog djelovanja, koji ukljuuje scenarije primjene ofenzivnih
kriznih strategija ili scenarije za defenzivne krizne strategije, ili pak
treba primijeniti njihovu kombinaciju to bi omoguilo da se dio
djelatnosti zadri, a dio aktivnosti odbaci i napusti. Sve, naravno, s
181
glavnim ciljem minimiziranje prijetnje i tete i, po mogunosti,

sprjeavanje najgorega - steaja kompanije.
3. REZULTATI EMPIRIJSKOG ISTRAIVANJA

3.1. Uzorak i instrument istraivanja
Istraivaki poligon oblikovan je tako da je sluajnim odabirom
izdvojeno 200 poduzea iz registra Hrvatske gospodarske komore
upanijske komore Split, i 200 poduzea iz registra Privredne komore
Federacije Bosne i Hercegovine Gospodarske komore Zapadnohercegovake upanije. Anketni upitnik koji je posebno dizajniran za
potrebe utvrivanja menaderskog odgovora na poslovnu krizu
sastavljen od 16 pitanja zatvorenog tipa, adresiran je na predsjednike
uprave.
Od veljae do svibnja 2013. godine prikupljeno je 59 anketnih

upitnika, od ega 40 iz Republike Hrvatske (RH) i 19 iz Republike
Bosne i Hercegovine (BiH). Ukupna stopa povrata iznosi 14,75%
(stopa povrata za poduzea iz RH vea je od prosjeka i iznosi 20,0%,
dok je stopa povrata za BiH na razini 9,5%). S obzirom na delikatnost
istraivake problematike (poslovna kriza posebno je osjetljivo
pitanje i u RH i u BiH s obzirom na broj poduzea kojima su rauni u
blokadi), stopa se povrata smatra prihvatljivom.
Podaci prikupljeni potanskom anketom obraeni su na

osobnom raunalu s pomou programskog paketa za tabline
proraune Microsoft Excel i uz pomo softverskog programskog
paketa za statistiku obradu podataka SPSS for Windows 17.0.
3.2. Rezultati istraivanja
S obzirom na pravni oblik organizacije, 20,3% poduzea iz

istraivakog uzorka su dionika drutva, dok je 79,7% njih
organizirano kao drutva s ogranienom odgovornou. Prema
veliini poduzea (broj zaposlenih), 61% njih iz istraivakog uzorka
su mikro i mali gospodarski subjekti, 23,7% srednje su velika
poduzea, dok su 15,3% veliki gospodarski subjekti.
182
Najei eksterni razlog poslovnom neuspjehu (tablica 1.)

bitno je izmijenjena struktura industrije ili trita (podjednako se
esto pojavljuje i za poduzea iz RH kao i kod poduzea iz BiH). Prema
rangu zastupljenosti, gubitak kreditora je drugi znaajan imbenik
poslovnog neuspjeha za obje skupine poduzea, a slijede gubitak
trita, promjene u vladinoj regulativi i gubitak glavnih dobavljaa.
Testirane su razlike u zastupljenosti pojedinih razloga poslovnog
neuspjeha ovisno o tomu posluje li poduzee u RH ili u BiH
(uporabom z-testa za testiranje znaajnosti razlika u dvama
proporcijama), pa nisu pronaene statistiki signifikantne razlike ni
za jedan eksterni uzrok poslovnog neuspjeha.
Tablica 1. Temeljni uzroci poslovnog neuspjeha
Uzorak
Eksterni razlozi
Bitni izmijenjena
struktura industrije
/trita
Gubitak trita/glavnih
kupaca
Gubitak glavnih
dobavljaa
Gubitak kreditora
Promjene u vladinoj
regulativi
Interni razlozi
Pogreke
menadmenta
Nereagiranje na
promjene u okolini
Sukobi na relaciji
vlasnici-uprava
Loe odluke o
kreditnom zaduenju
Neadekvatnost sustava
operativne kontrole
Izvor: Autori
Broj
poduzea
44
4
35
Republika
Hrvatska
Broj
poduzea
74,6
30
6,8
59,3
26
Republika
Bosna i Hercegovina
Broj
poduzea
75,0
14
73,7
5,0
10,5
65,0
47,4
37
62,7
26
65,0
11
20
33,9
13
32,5
36,8
1,7
0,0
5,3
18
41
24
31
30,5
69,5
40,7
52,5
12
28
16
20
30,0
70,0
13
40,0
50,0
11
57,9
31,6
68,4
42,1
57,9
S druge strane, najzastupljeniji interni razlog poslovnom

neuspjehu jest nereagiranje na promjene u okolini (jednako je
zastupljen kod poduzea iz obje skupine), a slijede ga neadekvatnost
sustava operativne kontrole (osobito nad tijekom gotovine,
trokovima i uspjenosti poslovanja), loe odluke o kreditnom
183
zaduenju i pogreke menadmenta. Sukobi izmeu vlasnika i

menadmenta poduzea navedeni su kao interni razlog poslovnog
neuspjeha samo jednog poduzea iz BiH. Konano, testirane su razlike
u zastupljenosti internih razloga poslovnog neuspjeha ovisno o tome
posluje li poduzee u RH ili u BiH, te nisu pronaene statistiki
signifikantne razlike ni za jedan interni uzrok poslovnom neuspjehu.
Kao najei simptom krize (tablica 2.) biljei se sve sporija
naplata potraivanja (91,5% pojavljivanja). Premda na deskriptivnoj
razini ima razlika u zastupljenosti ovog simptoma u poduzeima u RH
i onima koja posluju u BiH, statistika znaajnost te razlike nije
utvrena. S druge strane, smanjenje je mari znatno vie prisutno u
poduzeima koja posluju u RH, i ta je razlika i statistiki signifikantna
(z=2,064; p=0,038). Poveanje stupnja zaduenosti takoer je
statistiki znaajno prisutnije kod poduzea koja posluju u RH
(z=2,411; p=0,015), kao i nemogunost ugovaranja novih poslova
(z=2,066; p=0,038). Za ostale simptome krize nisu pronaene
statistiki znaajne razlike izmeu poduzea iz RH i iz BiH.
Tablica 2. Simptomi krize
Uzorak
Blokada iro-rauna
Poveanje stupnja
zaduenosti
Nemogunost
redovitog plaanja
obveza
Nemogunost
ugovaranja novih
poslova
Prekapacitiranost
proizvodnje
Opadajui volumen
prodaje
Sve sporija naplata
potraivanja
Nemogunost
naplate znaaj. dijela
potraivanja
Smanjenje mari
Izvor: Autori
Broj
poduzea
21
43
37
27
35,6
72,9
62,7
11
27,5
24
60,0
33
82,5
Broj
poduzea
10
52,6
13
68,4
10
52,6
55,0
26,3
78,0
34
85,0
12
63,2
35,0
54
91,5
49
22
44,1
18
Broj
poduzea
Republika
Bosna i Hercegovina
45,8
26
46
Republika
Hrvatska
30,5
83,1
17
38
14
36
42,5
95,0
90,0
16
13
47,4
84,2
21,1
68,4
184
Veina specijalista za izvlaenje kompanija iz poslovnih kriza,

kao krajnje mjerilo korporativnog potencijala za preivljavanje
smatra mogunost generiranja i osiguranja kontinuiteta novanog
toka, gotovine na raunu poduzea ili pak novca iz novih, svjeih,
najee kreditnih izvora. Prioritet u antikriznoj borbi je osigurati
dostatno novaca za svakodnevno poslovanje i omoguiti solventnost
kompanije, pa je istraivanjem utvreno kako je gotovo polovina
poduzea iz uzorka (44,1%) biljeila gubitak u poslovanju u godini
koja je prethodila istraivanju (2012. godina). Osim toga, ak 13,8%
poduzea biljeio je udio kumuliranih gubitaka koji je jednak
temeljnom kapitalu drutva ili ga ak premauje to upuuje na
iznimnu alarmantnost zateenog stanja. Vrijedno je spomenuti kako
27,6% poduzea biljei 50,0% ili vei udio kumuliranih gubitaka u
kapitalu drutva. Istraeno je postoje li razlike u incidenciji gubitaka u
poslovanju s obzirom na injenicu posluje li poduzee u RH ili BiH.
Rezultati istraivanja upuuju na zakljuak kako takvih razlika nema;
vrijednost koeficijenta kontingencije nije statistiki znaajna
(sig.=.140).
Tablica 3. Blokada rauna poduzea u RH i BiH
Rezident
Total
Nominal by Nominal
N of Valid Cases
Izvor: Autori
BiH
HR
Raun u blokadi
Da
Ne
Ukupno
14
44
58
8
6
Contingency Coefficient
11
33
19
39
Value
,281
58
Approx. Sig.
,026
Za 24,1% poslovnih subjekata iz istraivakog uzorka

utvreno je da je raun bio blokiran u trenutku provoenja
istraivanja, i da su statistiki znaajne razlike u incidenciji blokade
rauna poslovnog subjekta s obzirom na injenicu posluje li subjekt u
185
RH ili BiH (sig.=.026). Rezultati istraivanja predoeni u tablici 3.

jasno pokazuju kako je pojava blokade rauna ea za subjekte koji
posluju u BiH.
Uestalost pojavljivanja blokade rauna prikazana je u tablici

4., iz koje se uoava kako raun nikad nije bio blokiran za 41,4%
poduzea iz uzorka, te da je kod 8,6% poduzea raun veoma esto
blokiran. Povremeno je blokiran raun za 6,9% gospodarskih
subjekata iz istraivakog uzorka, dok je gotovo jednaka distribucija
poduzea iz uzorka kojima je raun rijetko u blokadi (22,4%) ili je u
blokadi esto (20,7%). Rezultati Mann-Whitneyjeva testa pokazuju
kako nema statistiki znaajne razlike u uestalosti pojavljivanja
blokade rauna s obzirom na injenicu posluje li poduzee u RH ili u
BiH (Z=-.982; sig.=.326).
Tablica 4. Uestalost pojavljivanja blokade rauna
Valid
Nikad
Rijetko
Povremeno
esto
Missing
Veoma esto
Total
System
Total
Izvor: Autori
Frequency
Percent
Valid Percent
Cumulative
Percent
13
22,0
22,4
63,8
24
4
12
5
58
1
59
40,7
6,8
20,3
8,5
98,3
1,7
41,4
6,9
20,7
8,6
100,0
41,4
70,7
91,4
100,0
100,0
Najvei je udio poduzea kojima je blokada rauna trajala

najdue sedam dana (25,9%). Zabrinjavajue je da je kod petine
poduzea iz uzorka blokada rauna trajala vie od 60 dana (20,7%),
to je jedan od steajnih razloga. Do 30 dana bili su blokirani rauni za
10,3% gospodarskih subjekata iz istraivakog uzorka, dok je blokada
rauna do 60 dana zabiljeena za samo jedno poduzee. Rezultati
Mann-Whitneyjeva testa pokazuju kako ne postoje statistiki znaajne
razlike u trajanju najdue neprekidne blokade rauna s obzirom na
injenicu posluje li poduzee u RH ili u BiH (Z=-1.029; sig.=.303).
186
Kompanije ne moraju za ishod krize imati propast. Uspjean

preokret i pozitivno razrjeenje krize mogua su opcija ali mogua
opcija nuno ne implicira da se radi i o vjerojatnoj opciji ishoda.
Uspjean se preokret ne dogaa spontano, ve postoji poluga koja ga
aktivira, a to je menadment poduzea. U okolnostima koje iskazuju
krizni utjecaj (prezaduenost, smanjenje potencijala za rast,
ignoriranje gubitaka, nemogunost koritenja instaliranim
kapacitetima, zaostajanje za konkurentima) treba donositi odluke na
razini menadmenta kompanije o izboru smjera i intenziteta krizne
borbe, to jest o izboru i primjeni jedne ili vie kriznih strategija, pa je
istraena mjera u kojoj poduzea u uzorku izrauju planove
djelovanja u krizi.
Samo 17,2% poduzea imaju pripremljene krizne planove
(21,05% kompanija iz BiH i 15,38% kompanija iz RH), a statistiki
znaajna razlika izmeu poduzea u RH i poduzea u BiH nije
utvrena (tablica 5.). Navedeni podaci upuuju da uprave drutava
nedovoljno skrbi posveuju pripremi za krizu, ne izrauju planove
krizne borbe niti simulacije primjene strategija u kriznim uvjetima.
Meutim, kad kriza pone utjecati, menaderi ad hoc poinju s
primjenom krizne terapije.
Tablica 5. Krizni plan
Rezident
Total
Izvor: Autori
BiH
HR
Da
4
6
10
Krizni plan
Ne
Ukupno
48
58
15
33
19
39
Poloaj poduzea u uvjetima krize nije stabilan pa je

menadment upuen na brzu provedbu neodlonih akcija za
promjenu postojeeg stanja stvari. Da bi konsolidirala svoje
poslovanje, poduzea se najee (pod prijetnjom insolvencijskih
problema) orijentiraju na poveanje novanih primitaka osnaenjem
novanog toka u kratkom roku. Kako se vidi u tablici 6., poduzea
ee primjenjuju ofenzivne negoli defenzivne krizne strategije. Od
ofenzivnih strategija najee je primjenjivana strategija rezanja
trokova kao ujedno i najpopularnija krizna strategija.
Tablica 6. Primjena kriznih strategija

Uzorak
Ofenzivne
strategije
Strategija
smanjenja
imovine
Strategija rezanja
trokova
Strategija
poveanja prihoda
Kombinirane
strategije
Predsteajna
nagodba
Defenzivne
strategije
Strategija etve
Strategija
ogoljenja
Strategija
likvidacije
Izvor: Autori
Broj
poduzea
29
42
53
43
2
Republika
Hrvatska
Broj
poduzea
49,2
21
52,5
71,2
27
67,5
89,8
72,9
3,4
39
28
2
187
Republika
Bosna i Hercegovina
Broj
poduzea
42,1
15
78,9
97,5
14
70,0
15
5,0
73,7
78,9
0,00
11,9
10,0
15,8
1,7
2,5
0,00
12
20,3
17,5
26,3
Rezultati istraivanja upuuju na zakljuak kako se u

poduzeima koja posluju u RH znatno vie primjenjuje strategija
rezanja trokova u usporedbi s poduzeima u BiH, a ta je razlika i
statistiki signifikantna (z=2,828; p=0,004). Za druge krizne strategije
nije utvrena razlika u stupnju primjene izmeu dviju skupina
poduzea iz uzorka.
Najee primjenjivana strategija - rezanje trokova - ujedno

se ocjenjuje visoko uinkovitom (prosjena vrijednost percipiranog
stupnja efikasnosti iznosi 4,78; rezultati su prikazani u tablici 7.).
Vea percipirana efikasnost zabiljeena je za strategiju likvidacije, ali
ta krizna strategija odnosi se na samo jedno poduzee iz uzorka.
Zanimljivo je zamijetiti kako percipirana uinkovitost niti jedne od
ponuenih kriznih strategija nije ocijenjena ocjenom manjom od 4,00
(raspon ocjena od 1 do 5), to upuuje da menaderi uoavaju
188
efikasnost kriznih strategija, ali se njima uvijek i ne koriste zbog

njihove bolnosti.
Tablica 7. Percipirana efikasnost primijenjenih strategija (uzorak)5
Efikasnost strategije smanjenja imovine

Efikasnost strategije rezanja trokova
Efikasnost strategije poveanja prihoda
Efikasnost kombinirane strategije
Efikasnost predsteajne nagodbe
Efikasnost strategije etve
Efikasnost strategije ogoljenja
Efikasnost strategije likvidacije
Valid N (listwise)
Izvor: Autori
29
54
42
43
3
7
10
1
0
Minimu Maximu
m
m
3
3
2
3
3
4
5
Mean
Std.
Deviatio
n
4,78
,462
4,24
4,38
4,51
4,00
4,71
4,20
,689
,661
,631
1,000
,756
,422
5,00
Istraene su razlike u percipiranoj efikasnosti kriznih

strategija u odnosu na injenicu posluje li poduzee u RH ili u BiH
(tablica 8.).
Tablica 8. Razlike u percipiranoj efikasnosti primijenjenih kriznih strategija
Rezident
Efikasnost strategije smanjenja imovine BiH

Efikasnost strategije rezanja trokova
20
HR
39
Ukupno
BiH
Ukupno
Efikasnost predsteajne nagodbe
HR
Efikasnost strategije poveanja prihoda BiH

Efikasnost kombinirane strategije
HR
Ukupno
BiH
HR
Ukupno
BiH
HR
29
15
54
15
27
42
14
29
43
0a
3
Mean Rank
19,83
12,83
22,03
Sum of Ranks
178,50
256,50
330,50
29,60
1154,50
21,83
589,50
20,90
24,00
21,03
,00
2,00
313,50
336,00
610,00
,00
6,00

Efikasnost strategije etve
Ukupno
Ukupno
BiH
HR
Efikasnost strategije ogoljenja
BiH
HR
Efikasnost Efikasnost
strategije strategije
smanjenja rezanja
imovine
trokova
Mann-Whitney U
Wilcoxon W
Z
Asymp. Sig. (2tailed)

Exact Sig.
[2*(1-tailed Sig.)]
Ukupno
Efikasnost
strategije
poveanja
prihoda
4,50
13,50
5,75
23,00
3,63
10
210,500
193,500
175,000
-2,249
-2,265
-,262
-,836
,025
,039a
330,500
,024
313,500
,793
5,33
Efikasnost
Efikasnost
kombinirane strategije
strategije
etve
46,500
256,500
189
14,50
32,00
Efikasnost
strategije
ogoljenja
4,500
11,000
-,866
-,306
610,000
14,500
,403
,386
,629a
32,000
,759
,914a
a. Not corrected for ties.
b. Grouping Variable: Rezident
Izvor: Autori
Rezultati istraivanja pokazuju kako je percipirana

uinkovitost strategije smanjenja imovine statistiki znaajno vea
kod poduzea koja posluju u BiH u usporedbi s onima koja posluju u
RH (sig.=.025) i da je percipirana efikasnost strategije rezanja
trokova statistiki znaajno vea za poduzea u RH nego za poduzea
koja posluju u BiH (sig.=.024).
Za ostale krizne strategije nisu utvrene statistiki znaajne
razlike u percipiranom stupnju njihove uinkovitosti posluju li
poduzea u RH ili u BiH.
Kako se vidi iz podataka prezentiranih u tablici 9., s porastom

broja kriznih simptoma raste i broj primijenjenih kriznih strategija.
Rezultati istraivanja pokazuju kako je ta veza umjerenog intenziteta i
statistiki signifikantna. S druge strane, s porastom broja
primijenjenih strategija smanjuje se percipirana efikasnost krizne
borbe. Premda se ta veza pokazuje statistiki znaajnom, prilino je
slaba.
190
Tablica 9. Meuovisnost simptoma krize, broja primijenjenih strategija i

percipirane efikasnosti primijenjenih strategija
Ukupno uzorak (RH + BiH)
Broj simptoma
Spearman's
rho
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Poduzea koja posluju u BiH
Broj simptoma
Spearman's
rho
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Poduzea koja posluju u RH

Broj simptoma
Spearman's
rho
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Correlation
Coefficient
1,000
,623**
-,121
Correlation
Coefficient
59
,623**
59
1,000
59
-,322*
Correlation
Coefficient
59
-,121
59
-,322*
59
1,000
Correlation
Coefficient
Sig. (2-tailed)
N
59
59
59
1,000
.
19
,892**
,000
19
-,027
,914
19
Correlation
Coefficient
Sig. (2-tailed)
N
-,027
,914
19
,187
,443
19
1,000
.
19
40
,456**
,003
40
-,194
,230
40
-,194
,230
40
-,538**
,000
40
Sig. (2-tailed)
N
Sig. (2-tailed)
N
Sig. (2-tailed)
N
Correlation
Coefficient
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).
Izvor: Autori
Prosjena
Broj
Broj
efikasnost
primijenjen
simptoma
primijenjen
ih strategija
ih strategija
,000
,361
,892**
,000
19
,456**
,003
40
,000
,013
1,000
.
19
40
,361
,013
,187
,443
19
-,538**
,000
40
1
40
191
Pozitivna i statistiki znaajna korelacija izmeu broja kriznih

simptoma i primijenjenih kriznih strategija za poduzea koja posluju
u BiH dodatno jaa, ali se veza izmeu primijenjenih kriznih strategija
i percipirane efikasnosti krizne borbe gubi.
Za poduzea to posluju u RH, pozitivna i statistiki

signifikantna korelacija izmeu broja kriznih simptoma i
primijenjenih kriznih strategija slabi prema uzorku, ali negativna veza
izmeu broja primijenjenih kriznih strategija i percipirane
uinkovitosti krizne borbe jaa.
Poveanje neizvjesnosti i rizika implicira bitno veu ranjivost

poduzea, osobito u onim ekonomijama koje su jo u procesu
tranzicije i nisu dostatno snane da se brzo prilagode novonastalim
trinim okolnostima. Zato je istraena subjektivna procjena
ugroenosti opstanka poduzea koju su dali anketirani vrhovni
menaderi. ak 61,0% anketiranih predsjednika Uprava na razini
ukupnog uzorka (63,16% u BiH i 60,0% u RH) smatra kako je
opstanak poduzea ugroen. Rezultati istraivanja pokazuju da nema
razlika u procjeni ugroenosti opstanka posluju li poduzea u BiH ili
RH i jedna i druga su iznimno zabrinuta za svoju budunost.
4. ZAKLJUAK
Budui da krizno upravljanje od kriznih menadera zahtijeva
spremnost na akciju, to je u radu istraeno kako oni uoavaju razloge
nastanka krize, kako prepoznaju krizne simptome i kako odabiru i
implementiraju
krizne
strategije.
Empirijsko
istraivanje
menaderskog odgovora na krizu provedeno u poduzeima iz RH i
BiH, pokazuje da je gotovo polovina poduzea (44,1%) biljeila
gubitak u poslovanju u godini koja je prethodila istraivanju, pri emu
ih je 27,6% biljeilo 50,0% ili vei udio kumuliranih gubitaka u
kapitalu drutva. Petini poslovnih subjekata raun je bio blokiran u
trenutku provoenja istraivanja, pri emu se pokazalo kako je
blokada poslovnog rauna statistiki znatno ea za subjekte koji
posluju u BiH.
Poduzea se u poslovnim potekoama suoavaju s brojnim
razlozima neuspjeha. Rezultati su istraivanja pokazali kako je od
eksternih razloga za poslovni neuspjeh najzastupljeniji onaj koji se
odnosi na bitno izmijenjenu strukturu industrije ili trita, te da se od
192
interno generiranih razloga najee odnosi na nereagiranje

menadmenta na promjene u okolini. Nije utvreno postojanje
statistiki signifikantnih razlika u zastupljenosti pojedinih internih i
eksternih razloga za poslovni neuspjeh ovisno o tomu posluje li
poduzee u RH ili u BiH.
Istraivanjem je ustanovljeno da je najei simptom krize sve
sporija naplata potraivanja. Rezultati istraivanja pokazuju kako je
smanjenje mara statistiki znaajnije za poduzea u RH, a jednako je
utvreno i za poveanje stupnja zaduenosti i za nemogunost
ugovaranja novih poslova. Takvi nalazi upuuju na zakljuak kako se
simptomi krize snanije manifestiraju u poduzeima koja posluju u
RH nego u onima to posluju u BiH. To, meutim, ne znai da su
poduzea iz RH bolje pripremljena za kriznu borbu jer nisu utvrene
razlike u postojanju kriznih planova izmeu onih to posluju u RH i
onih u BiH, a mjera u kojoj poduzea iz uzorka imaju pripremljene
krizne planove poraavajue je niska (17,2%).
Analizirana poduzea ee odabiru ofenzivne krizne
strategije negoli defenzivne, te od ofenzivnih strategija u najveoj
mjeri implementiraju strategiju rezanja trokova, i zo ona iz RH
statistiki znaajno ee nego poduzea iz BiH. Vrijedi spomenuti i da
je strategija rezanja trokova ocijenjena kao izrazito efikasna, a
percipirana uinkovitost strategije rezanja trokova statistiki je
znaajno vea kod poduzea koja posluju u RH od onih to posluju u
BiH. S druge strane, percipirana efikasnost strategije smanjenja
imovine statistiki je znaajno vea onih poduzea to posluju u BiH
nego poduzea koja posluju u RH, to moe upuivati na zakljuak da
su poduzea iz RH ve prodala svoju najvrjedniju imovinu (statistiki i
slubeno RH je u krizi od 2008. godine).
Naposljetku, utvrena je pozitivna i statistiki znaajna veza
izmeu broja kriznih simptoma i primijenjenih kriznih strategija, te
negativna i statistiki znaajna veza izmeu broja primijenjenih
kriznih strategija i njihove percipirane efikasnosti. Tome treba dodati
i podatak kako ak 61% anketiranih vrhovnih menadera dri da je
opstanak poduzea ugroen u dugom roku. To moe znaiti da broj i
jakost kriznih simptoma odreuju menaderski odgovor na krizu,
osobito u segmentu izbora kriznog oruja, ali i da percipirana
efikasnost krizne borbe ne ovisi samo o izboru i implementaciji
kriznih strategija nego i o mnotvu internih i eksternih imbenika koji
oblikuju kontekst za krizno upravljanje i determiniraju konane
ishode u kriznoj borbi.
LITERATURA
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V. Bueli, I. Tadej, S. Lugovi: AWARENESS AND PERCEPTION...
Vjeran Bueli
195
TVZ
Croatia
Ida Tadej
Ustanova za zdravstvenu skrb

Opus medicus, za medicinu rada i sporta
Croatia
Sergej Lugovi
TVZ
Croatia
AWARENESS AND PERCEPTION OF CLOUD COMPUTING

TECHNOLOGY AND ITS STATE IN CROATIAN
COMPANIES PRELIMINARY FINDINGS
Abstract
This paper is presenting the selected preliminary results of the ongoing
Cloud Computing research conducted on Polytechnic of Zagreb. This
paper will present parts extracted from the questionnaire related to the
business organizational issues. In the knowledge of the papers authors,
this research is the first of its kind in Croatia, and it is addressing Cloud
Computing related issues from semiotics, perception of new
technologies and organizational issues.
Keywords: cloud computing, organisational needs, Croatian
companies, general system theory, cybernetics
1. INTRODUCTION
At the time when quantum computers are becoming commercially
available and are used in day to day operation of leading commercial
companies such as Google 1, implementation of Cloud Computing
1 Choi, Charles,Google and NASA Launch Quantum Computing AI Lab, MIT Technology Review,
http://www.technologyreview.com/news/514846/google-and-nasa-launch-quantumcomputing -ai-lab/ (last retrieved 16. 09. 2013)
196
technology in everyday business should be looked as one of regular

business functions. Wide offer of the Cloud Computing vendors gives
opportunity to every organisation to find something suitable for its
needs. We would like to propose to look on Cloud Computing as
phenomena which should be deeper analysed and observed. Such
observation, in view of authors of this paper, should address whole
stakeholders system, from computer engineering and information
science, marketing and communications strategies of vendors, human
perception and acceptance of new technologies, business
perspectives (on micro and macro level of organisation), and legal
issues considering digital data ownership to semiotics. All above
stated led the team of experts on Polytechnic of Zagreb to conduct
first extensive research from customer perspective, which should
shed a beam of light to current situation of Cloud Computing
phenomena in Croatia. To prepare the questionnaire, we conducted
interviews with different vendors of different sizes offering different
types of Cloud Computing services on Croatian market. In this
particular paper we are trying to analyse the relationship of Cloud
Computing with how business is organised and what is impact to
business organisation. In the chapter Theoretical background we are
underlying basic organisation theories based on cybernetics looking
on the organisation as a complex system, while in the following
chapters we discuss business implications of Cloud Computing. In
topic research findings we are presenting preliminary results from
ongoing research. In conclusion we are underlining basic findings
from this pilot sample and proposing assumptions for further
research. We also hope that this paper will open discussion between
the scientific and expert community which is needed as phenomena is
scientifically interdisciplinary, and influence the day to day business
operations. At the same time, it is important to say that public service
as one of the biggest systems in Croatia and as such the most
demanding user of ICT technologies was intentionally left out of the
scope of research. Reason for that is research of the organisation
employing 250,000 people could not be done using the same
methodology as those organisations that act as business subjects in
everyday economy, because of the size and different environment.
Such environmental differences include legal, human resources
management, organisational structures and decision making process,
just to name a few.
2. THEORETICAL BACKGROUND
197
Organisation and information technology or information science is

actually two scientific and expert disciplines which are closely linked
together. In paper Relationship Organisation and Information
technology 2, Professor Duan Radoevi is giving us statement which
is still valid after more than 30 years, and it could be used as a
fundamental explanation of relationship between this two disciplines.
Without appropriate ways of collecting, processing, and evaluation of
information and without proper organisation man cannot act
rationally, no purposeful activity could be conducted and therefore
without this man, and not just a man but every living being cannot
exist. As organisation, specifically business organisation, is build up
from human beings, creating complex system of man and machines;
we could conclude that it could not exist without organisation and
information. To make business organisation work, we have to include
communication and control, along organisation and information, and
that was proposed in Norbert Wiener book Human use of Human
Beings 3, where he classified communication and control together,
explaining that exchange of information is conducting through
communicating the information, from one person to another, and that
similar process is conducted when person want to control actions of
another person or machine. When person controls action of another
person, that sends them a message. As he was researching the
relationship between the human and machines, and every business
organisation is built up on humans and machines, he further
proposed that that society can only be understood through a study of
the messages and the communication facilities which belong to it; and
that in the future development of these messages and communication
facilities, messages between man and machines, between machines and
man, and between machine and machine, are destined to play an everincreasing part.
Similar proposition is given by professor Radoevi 4, defining
organisation discipline as the design and improvement of humansubject system. In that explanation we could see the analogy between
2 Radoevi, Duan, Odnos Organizacija Informatika; Journal of Information and Organizational

Sciences, No. 6, December 1982.
3 Weiner, Norbert, The Human Use of Human Being (Cybernetics and Society), Free Association
Books, London, 1989 (page 16)
4 Radoevi, Duan, Odnos Organizacija Informatika; Journal of Information and Organizational
Sciences, No. 6, December 1982.
198
human-subjects, terminology proposed by prof. Radoevi, and

human-machines, terminology proposed by Wiener. Ultimately
bringing us to the same thing.
on;
Such relationships give us a basis for complex system based
- organising activities,
- flow of information,
- communication between subjects in system,
- process of controlling subjects, depending of the hierarchy.
Citing Ashby, The fact is that the concept of feedback, so

simple and natural in certain elementary cases, becomes artificial and
of little use when the interconnections between the parts become more
complex, 5 deliberately we decided not to involve feedback as a factor,
as from our point of view business organisation should be looked as
complex system. Such an approach is moving attention from
monitoring environment and regulating business organisation based
on such an observation to the improvement of the business
organisation by itself and organising activities, flow of information
and control to make it ready for changes which could appear in
environment.
In contemporary business organisation theory, organisation is

observed as a system, classified by Scott 6 as three major theories
where system could be rational, natural or open. Rational ones are
orientated towards specific goals, participants in natural organisation
share common interests in system while open systems are related to
the environment they operate. In this paper authors will be focused
on the open business organisational systems perspective, as
technology determination is factor which happens outside the
company but has influence on company, competitive marketplace and
customer behaviour and habits.
General System Theory is firstly proposed by Ludwig von
Bertalanffy, in his book General System Theory 7, where he defined
characteristics of organisation in notions as wholeness, growth,
Ashby, W. Ross, An Introduction to Cybernetics, Chapman & Hall ltd, London, 1957 (page 54)
Scott, W.R., Organisations: Rational, Natural and Open Systems, Prentice Hall, Inglewood Cliffs,
N.J., 1992
7 Bertalanffy, Ludwig Von , General System Theory: Foundations, Development, Applications,
George Braziller Inc., New York, January 1984, 9th printing (page 47)
5
6
199
differentiation, hierarchical order, dominance control and

competition. Most of notions proposed above are very aligned with
business day to day activity, but wholeness is something which
touches the long going discussion. Kurt Koffka in his book Principles
of Gestalt Psychology 8 stated that whole is other than sum of its part,
as opposite to Aristotle 9 who say that whole is more than sum of its
part. By authors of this paper this is the very important issue which
should be further researched. If we look to simple systems, where
first one is built on internal employees developing information
management solution to satisfy needs of business objective proposed
by management team, and second is built on relationship between
external partner and management team with same objective to meet
information management objective, under different circumstances
outputs will be different, or as Koffka says other than sum of its
parts. It is fair to say that not in every situation system will deliver
more than sum of its part. If internal stuff is not qualified enough, not
fast enough to implement changes which will satisfy needs of fast
change in business environment or could not follow technology
development sum of IT stuff and management stuff in organisation
will not give more than sum of its parts. So output of the system
which is built on parts could be;
- more than sum of its parts,
- same as sum of its parts,
- less of the sum of its parts.
Such a view could provide basis for analysing relationship of
the parts which makes any business system, or precisely speaking
business organisation.
In the same book mentioned above 10 Wiener is underlying

principle developed by Ross Ashby the unpurposeful random
mechanism which seeks for its own purpose through a process of
learning. It could be applied in today business organisation theories,
specifically speaking on the theory proposed by Haeckel in his book
Adaptive Enterprise 11, where he states that the only strategy that
makes sense is a strategy to become adaptive, and such adaptation
requires appropriate organisational response to change. Further, he
Koffka, Kurt ,Principles of Gestalt Psychology,New York: Harcourt-Brace, 1935 (p. 176)
Bostock, David, Aristotle, Metaphysics, Book Z and H, Clarendon Press, 1994
10 Weiner, Norbert, The Human Use of Human Being (Cybernetics and Society), Free Association
Books, London, 1989 (page 16)
11 Haeckel, Stephan H, Adaptive Enterprise, HBSP, Boston, Massachusetts, 1999
8
9
200
states that today business organisations are far from equilibrium,

which leads managers not to develop strategies and follow them, but
simply let strategy emerge under influence of the external
environment companies operates. Sense and response model
proposed addressing following issues;
- organising information to support systematic adaptiveness,
- organising assets and capabilities as a system of modules
that can dynamically create one off value chains,
- replacing command and control with commitment system.
A sense and respond organisation is a collection of activities

organised in purposeful adaptive system which could answer to
changes in environment. So purpose is to be adaptive and wait to
emerging opportunities raised in the environment business operate.
It is important to say that such changes are not under control of the
management team, but they simply emerge without possibility to
control them. This is aligned with Ashby proposal that system is
unpurposeful mechanism which seeks its own purpose by learning. If
we organise business that way, according to Ray Kurzweil 12, we have
a solution in search of a problem to solve. Such problems in business
are changes in environment coming from development of new
technology, new competition and most important new demands from
customers. So making organisation to be prepared for changes in
environment, we are more capable of dealing with everyday business
challenges.
As organisation and information technology are closely

tightened together, and we already discuss it above, we have to define
relationship between organisational activities and information work
activities. Professor Radoevi gives us following definitions 13;
- IT Specialist is an expert who should set a rational transfer
and processing of information,
- Organiser is an expert who needs to organise the system
and continuously improve it and eliminate organisational
shortcomings.
Kurzweil, Ray, The Age of Spiritual Machines: When Computers Exceed Human Intelligence,
Penguin (Non-Classics); First Thus edition 2001, (page 128)
13 Radoevi, Duan, Odnos Organizacija Informatika; Journal of Information and
Organizational Sciences, No. 6, December 1982.
12
201
In those terms, both of them, organiser (or manager) and an

IT specialist are creating a functional whole, out of connecting
complex human-subject system.
This paper is addressing the new trend in business
information systems Cloud Computing, which is offered as an
external service to the companies. Such a situation opens up a
question if those situations are influencing role of the IT specialist
already employed in company and taking their responsibility in
organisation to outside partners. Following thoughts and proposals
from professor Radoevi, the IT specialists role is to look for rational
methods and means of information processing, which will at the same
time support functioning the organisational system and to be rational
and economical. So using external partner to support IT specialist in
organisation is in alignment with his function, not opposite.
Precise benefits of using Cloud Computing, such as time to
market, no capital investment, learning process as time consuming
activities will be discussed in the next chapter.
3. CLOUD COMPUTING BUSINESS PERSPECTIVE

In their 2012 special report 14 one of the world most influential IT
analysts, company Gartner, clearly identified cloud computing as one
of four forces that will shape World-Wide IT landscape of next
decade:
Research over the past several years has identified the

independent evolution of four powerful forces: social, mobile, cloud and
information. As a result of consumerization and the ubiquity of
connected smart devices, people's behaviour has caused a convergence
of these forces. This user centric convergence raised a warning to senior
IT leaders: Their existing architectures are becoming obsolete.
This clear warning simply states the obvious: in order to be

successful in next decade companies need to consider adopting those
new technologies and reorganise to better utilize the new way of life
and work.
Gartner,The Nexus of Forces: Social, Mobile, Cloud and Information, G00234840, Special
Report, 2012
14
202
Cloud computing, based on convergence of internet

technologies, provides users with elastic, scalable and flexible IT
capabilities, using on-demand provisioning and pay-as-you-go
services 15. This is simplified business oriented definition, and more
formal one is given by NIST 16: Cloud computing is a model for
enabling ubiquitous, convenient, on-demand network access to a shared
pool of configurable computing resources (e.g., networks, servers,
storage, applications, and services) that can be rapidly provisioned and
released with minimal management effort or service provider
interaction. This cloud model promotes availability and is composed of
five essential characteristics, three service models, and four deployment
models.
Those characteristics are: on-demand self-service, broad
network access, resource pooling, rapid elasticity, and measured
service. The three service models are known as SaaS Cloud Software
as a Service, PaaS Cloud Platform as a Service and IaaS Cloud
Infrastructure as a Service, and implementations can be in a form of
Private cloud, Community cloud, Public cloud and the Hybrid one.
Apart from this formal definition, Cloud computing is

conglomerate of different technologies all of them in various stages of
public adoption (2 to 10 years from now). To illustrate complexity we
will just point out those on the rise (taking 5-10 years to maturity)
like: DevOps, MDM Solutions in the Cloud, Hybrid IT, Cloud Security
and Risk Standards, Community Cloud, Cloud-Optimized Application
Design, Private Platform as a Service, Personal Cloud, Cloudbursting,
Cloud Services Brokerage, IaaS + Middleware, BPaaS and Cloud
Application Development Services in contrast with The Big Data,
Cloud Management Platforms, Cloud BPM, Hybrid Cloud Computing,
Cloud Email, Platform as a Service, Browser Client OS, Cloud
Collaboration Services, Cloud Parallel Processing, Private Cloud
Computing, Application PaaS, Database Platform as a Service
(dbPaaS) and Elastic Multitenancy which are today on the peek of the
15
Deloitte
explanation
of
Cloud
computing,
http://www.deloitte.com/print/
en_ZA/za/marketsolutions/cloud-computing/index.htm (last retrived ?)
16 P. Mell and T. Grance, The NIST Definition of Cloud Computing, National Institute of
Standards and Technology Special Publication 800-145, Department of Commerce,
Gaithersburg, 2011.
203
classic Garner Hype Cycle, expecting to reach full productivity in 2-5

years. 17
We have to be aware that all major IT vendors lead by

Amazon, Google, Microsoft, IBM, HP, SAP, just to mention the most
important ones, are investing heavily in their own flavours of
different cloud services and technologies making progress more
certain, but difficult to choose for end users, because it is not at all
easy for them to differentiate offerings. And as they invest also in
market research, it is much clearer in public what they consider as
benefits for adoption of cloud computing technologies and concepts. 18
In general, initial enthusiasm has given way to critical

evaluation of potential benefits companies can have from adopting
certain Cloud Computing services in a way that not only cost, but risk
should be measured. 19 For example, on top of coordination costs, IT
service and maintenance cost, cost of taken risk are also compared.
Primary modelled on major security objectives integrity,
confidentiality and availability. 20 It is also to mention that especially
early adopters are facing most of them. 2122
And also risk of vendor/technology lock-in, similar like in

outsourcing scenario should be considered as well. 23
To summarise, the whole dilemma between adoption of cloud
services and/or ones on the premise, should be considered upon
value of these attributes:
17 Gartner, Hype Cycle for Cloud Computing 2012, http://www.gartner.com/id=2102116 (last

retrieved 16 September 2013)
18 Koehler, P., Anandsasivam A., Dan MA., Cloud Services from a Consumer Perspective, Americas
Conference on Information Systems (AMCIS), 2010
19 B. Martens and F. Teuteber, Decision-Making in Cloud Computing Environments: A Cost and
Risk Based Approach, Information Systems Frontiers, 25 July 2011
20 Weinhardt, C., Anandasivam, A., Blau, B., Borissov, N., Meinl, T., Michalk, W., et al. (2009).
Cloud computinga classification, business models, and research directions. Business &
Information Systems Engineering, 1(5), 391399.
21 Lacity, M. C., Khan, S. A., & Willcocks, L. P. (2009). A review of the IT outsourcing literature:
insights for practice. The Journal of Strategic Information Systems, 18(3), 130146
22 Martens, B., & Teuteberg, F. (2009). Why risk management matters in IT outsourcinga
systematic literature review and elements of a research agenda. Proceedings of the 17th
European Conference on Information Systems
23 Leimeister, S., Riedl, C., Bhm, M., & Krcmar, H. (2010). The Business Perspective of Cloud
Computing: Actors, Roles, and Value Networks. Proceedings of the 18th European Conference on
Information Systems, (Ecis 2010).
204
Table 1 Industry dilemma: on-premise or cloud services issues and benefits

On premise
Cloud
Visibility and accessibility
Business agility
Security and privacy

Customization
Data access control
Source: Authors
Global reach
Ease of provisioning
Deployment and management
As most of them are very difficult to measure, and compare, it is left to

each company, in each industry, with very specific individual business
imperatives to decide which services, when and how are going to be used in
cloud computing environment.
According to a recent IDG Enterprise survey, 24 49% of executive-level
managers think cloud computing will transform their business, yet many
business have been slow to adopt the cloud because of a range of concerns.
The usual suspects, services which are most deployed as cloud services are
Storage, Data Back-Up, various Security Solutions, DataBase Systems, Web
Servers, Portals, E-mail Services, Messaging, Collaboration, Personal
Productivity tools and business applications like e-commerce or CRM.
Figure 1
Source: Gerard Conway and Edward Curry, Managing Cloud Computing: A Life Cycle
Approach
24
IDG Enterprise, Cloud Computing Key Trends and Future Effects, 2013
205
As Cloud Computing and management of related activities in

business organisation could impact the workload, we should address
issues how such activities are arranged. Conway and Curry 25
suggesting that to successfully manage implementation of Cloud
Computing, management framework should be defined and proposing
life cycle at the same time calling all stakeholders to get involved in
development of such a life cycle which could be used to help
organisations
to
effectively
manage
Cloud
Computing
implementation. Above is their proposition (see Figure 1).
In the next chapter we will give preliminary findings from
ongoing Cloud Computing research we are conducting, selecting part
of research which is closely related with business organisational
issues.
4. METHODOLOGY
In this paper we determine the level of awareness and perception of
cloud computing technologies within the top 500 Croatian companies
by defining terms, assessment of familiarity, weaknesses, necessary
costs and impact on their decision to purchase Cloud technology. Also,
we observe the current state of cloud technologies within the top 500
Croatian companies and the importance of Cloud technology. Except
awareness, perception and status of Cloud technology, we will
compare the relationship between respondents opinion about Cloud
technology and offer of Croatian suppliers and Cloud Computing
possibilities.
Accordingly, the major hypotheses are:
- determine the awareness and perception of Cloud

technologies within the top 500 Croatian companies,
- determine the state of cloud technologies within the top 500

Croatian companies,
- determine the gap between (1) demands and opinions of the

Cloud technologies within top 500 Croatian company and (2) offers of
25 Conway, G. and Curry, E., MANAGING CLOUD COMPUTING: A LIFE CYCLE APPROACH,
http://www.edwardcurry.org/publications/Conway_IVILifecycle.pdf
(last
retrieved
16
September 2013)
206
vendors on Croatian market and what Cloud technologies can

provide.
The key issue is divided into three sets of questions: (1) the
semiotics of concepts, (2) perceptions of Cloud technology and (3)
state of Cloud Computing services within organizations.
Target group was top 500 Croatian companies list maintained

by Croatian business magazine Lider. Target respondents were
individuals who are familiar with cloud technology and have access to
the corporate IT.
Survey was made in limesurvey tool and sent to the e-mail
addresses of respondents. Target sample size is 378 respondents (the
reliability of 0.95 and a relative margin of error of 0.05).
5. RESEARCH FINDINGS
Preliminary results are descriptive based. Total number of
respondents was 84, mostly males (86%) aged between 40 and 50
(45%) with Masters degree (50%) (Table 2). Some are top
management (32%), some are lower management (31%) and least
respondents are middle management (25%) (Table 2).
Male
Female
N/A
Table 2 Demographic results

Count
72
9
3
Percentage
85.7
10.7
3.6
Total
84
100.0
Less than 40
23
27.4
No answer
84
100.0
Bachelor
14
16.7
PhD
0.0
40 to 50 years
More than 50 years

Total
High School
Master
Specialization
38
22
7
42
17
45.2
26.2
1.2
8.3
50.0
20.2

N/A
Total
84
100.0
Lower level management
Tactical (middle) management
26
31.0
Something else
21
7
25.0
8.3
Strategic (top) management
27
N/A
4.8
32.1
Total
207
3.6
84
100.0
Source: Authors
Preliminary results indicate that less than half (42%) of

Croatian companies have no plans to implement Cloud technology
yet. Recognized as most acceptable in the Cloud Technology are web
services and e-mail. Mostly participants implemented or are in
implementation phase for web servers and portals (39%) and e-mail
(33%) in Cloud Technology. At least acceptable in Cloud technology is
Data Base Mgmt (51%). In average, it looks like Croatian companies
have low implementation of Cloud technology (22%) which can refer
to future needs for it (see Table 3).
Therefore, Web servers and portals and E-mails in Cloud
technology are the most accepted, and Data Base Mgmt al least.
Storage
Data
Back-Up
Security
Solutions
Data Base
Mgmt
count
21
26
35
14
Total
N/A
Don't know
Not in the plan
1 year planning
3 year planning
SUM implemented + In
implementation phase
In implementation
phase
Implemented
In which phase of implementation is Cloud technology in your

organisation
Table 3 Implementation phase within organisation preliminary results
84
percentage
25.0
6.0
31.0
6.0
3.6
41.7
1.2
16.7
100.0
percentage
26.2
3.6
29.8
7.1
4.8
39.3
2.4
16.7
100.0
percentage
17.9
3.6
21.5
6.0
2.4
46.4
2.4
21.4
100.0
percentage
13.1
4.8
17.9
4.8
2.4
51.2
3.6
20.2
100.0
count
count
count
22
15
11
3
3
4
25
18
15
6
5
4
4
2
2
33
39
43
2
2
3
14
18
17
84
84
84

Web
Servers /
Portals
E-mail
Messaging
/
Collaborati
on
Personal
Productivit
y
Business
Application
s
Average
per centage
count
30
33
208
27
16
84
percentage
35.7
3.6
39.9
4.8
3.6
32.1
1.2
19.0
100.0
percentage
32.1
1.2
33.3
4.8
6.0
35.7
2.4
17.9
100.0
percentage
23.8
0.0
23.8
3.6
4.8
42.9
2.4
19
22.6
100.0
percentage
14.3
1.2
15.5
7.1
6.0
46.4
3.6
21.4
18
100.0
percentage
14.3
3.6
17.9
6.0
3.6
42.9
7.1
22.6
19
100.0
count
count
count
count
Source: Authors
27
20
12
12
22.5
1
0
1
3
3.1
28
20
13
15
25.6
4
3
6
5
5.6
5
4
5
3
4.1
30
36
39
36
42.1
2
2
3
6
2.9
15
19.8
84
84
84
84
100
Considering implementation of a new service, replacing or

upgrading existing service, results do not indicate orderliness when
Cloud service is implemented within company (see Table 4).
When does your organisation

implement new cloud service?
Table 4 Situations in which new Cloud service is implemented

Never
Implementing
new service
Replacing
existing
service
Upgrading
existing
service
Source: Authors
count
15
Rarely
15
Often
4
Almost
always
5
Depending
on the
situation
N/A
19
26
Total
84
percentage
17.9
17.9
4.8
6.0
22.6
31.0
100.0
percentage
16.7
22.6
4.8
4.8
17.9
28
33.3
100.0
percentage
22.6
16.7
10.7
1.2
16.7
27
32.1
100.0
count
count
14
19
19
14
4
9
4
1
15
14
84
84
All observed reasons that affect when not implementing Cloud

service (internal rejection risk, safety, lack of budget an organisation
(in) flexibility) do not differ greatly and all reasons generally do
affect. Safety affect on 63%, Organisational (in)flexibility on 61%,
Lack of budget on 54% and Internal rejection risk affect on 58% of
respondents (see Table 5).
209
Therefore, not only practical reason such as lack of budget is

obstacle for implementing Cloud service, but the organisation itself is
adapting poorly to novelty.
To what extent these reasons do not affect the

implementation of services?
Table 5 Reasons which do not affect the implementation of service
(Internal)
rejection
risk
Safety
Lack of
budget
Organisatio
nal
(in)flexibilit
y
Source: Authors
Does
not
affect
at all
Does
not
affect
11
Neithe
r affect
nor
does
not
affect
Does
affect
Compl
etely
affect
35
14
SUM
does
affect
+
compl
etely
affect
N/A
Total
12
84
49
3.6
13.1
10.7
41.7
16.7
58.4
14.3
100.0
2.4
10.7
10.7
38.1
25.0
63.1
13.1
100.0
2.4
13.1
19.0
32.1
21.4
53.5
11.9
100.0
31
20
51
13
84
3.6
9.5
10.7
36.9
23.8
60.7
15.5
100.0
f
f
2
2
11
16
32
27
21
18
53
45
11
10
84
84
The most important positive characteristic of Cloud Service is

availability (83%), than set up speed (80%), flexibility (77%),
adjustable rate (73%), transparent cost management (71%), IT
organisations offload (64%) and least important characteristics is
territorial independence (54%) (see Table 6).
210
The
availability
Flexibility
Adjustable
rate
Territorial
independe
nce
Set up
speed
IT
organisatio
ns offload
Transparen
t cost
manageme
nt
Source: Authors
count
22
48
70
N/A
SUM important
+ very
important
Important
Very important
Rate the importance of the following positive

characteristics of the introduction of Cloud Services
Very
unimportant
Unimportant
Neither
important nor
unimportant
Table 6 Importance of positive characteristics of Cloud Services
Total
84
percentage
3.6
0.0
4.8
26.2
57.1
83.3
8.3
100.0
percentage
3.6
0.0
8.3
40.5
36.9
77.4
10.7
100.0
percentage
2.4
1.2
13.1
38.1
34.5
72.6
10.7
100.0
percentage
4.8
9.5
20.2
33.3
20.2
53.5
11.9
10
100.0
percentage
2.4
2.4
7.1
47.6
32.1
79.7
8.3
100.0
percentage
2.4
6.0
16.7
40.5
23.8
64.3
10.7
100.0
percentage
2.4
3.6
10.7
45.2
26.2
71.4
11.9
100.0
count
count
count
count
count
count
3
2
4
2
2
2
0
1
8
2
5
3
11
17
6
14
9
34
32
28
40
34
38
31
29
17
27
20
22
65
61
45
67
54
60
7
9
10
84
84
84
84
84
84
The most important negative characteristic of Cloud Service is

safety (83%), than services reliability (80%), internet dependence
(74%), dependence on suppliers (69%), lack of support (67%), lack of
internal IT control (49%) and least important characteristics is
increased ownership cost (44%) (see Table 7).
Table 7 Importance of negative characteristics of Cloud Services
211
Source: Authors
6. CONCLUSION
As those results are taken from the wider questionnaire, selected with
purpose to address business organisation issues that arose from
development of Cloud Computing phenomena, at this stage we
wouldnt like to go deep into discussion, but simply present basic
findings and give brief comments from perspective of business
organisation theories:
- Preliminary results indicate that about 42% are not

considering implementation of cloud services yet, which lead us to
cognition for future needs of Cloud Computing technology.
212
- Considering implementation of new service, replacing or

upgrading existing service, results do not indicate orderliness when
Cloud service is implemented within company. Such findings could be
explained that strategy for implementing Cloud Computing is still in
development phase.
- Safety affect on 63%, organisational in(flexibility) on 61%,
Lack of budget on 54% and Internal rejection risk affect 58% of
respondents, which leads us to issue addressed in this paper that
Cloud Computing is tight together with organisation as dynamic
system and that Cloud Computing should be looked as a part of such
complex system, not separately.
- The most important positive characteristic of Cloud Service is

availability (83%) set up speed (80%) and flexibility (77%), what could
be understood that organisations are realizing the need of being able
to change easily, fast and flexible.
- The most important negative characteristic of Cloud Service is

safety (83%), services reliability (80%) and internet dependence (74%),
such findings address lack of knowledge about ICT security in overall,
trust to vendors and national internet infrastructure.
As a main purpose of this paper was to give brief overview of

the relationship between Cloud Computing and business organisation.
As this paper is presenting preliminary research results we hope that
it will rise the discussion about Cloud Computing phenomena,
resulting in better understanding of it, and involving experts and
scientists from different era making this research interdisciplinary,
and by it more interesting and challenging.
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S. Mojsovska Salamovska: INTEGRATING THE PERSPECTIVES...
Snezana Mojsovska Salamovska, Ph. D.
215
University of Sv.Kliment Ohridski - Bitola

Faculty of Economics (Prilep)
Republic of Macedonia
INTEGRATING THE PERSPECTIVES OF MARKETING

INVESTMENTS AND MARKETING EXPENDITURES IN
INNOVATIVE ORGANISATIONAL PERFORMANCE
MEASUREMENT SYSTEMS
Abstract
The aim of this scientific paper is to analyse and elaborate the
managerial problem of integrating the short term aspect of marketing
expenditures vs. long term aspect of marketing investments in the
organizations. Special attention is paid on Macedonian case, with
intention to generalize the problem definition and assumptions for
countries in the region that apply similar legislation and formal
procedures in terms of the treatment of financial means invested/spent
and allocated for marketing purposes. Moreover, analysis will be also
focused on the impact of this issue on competitiveness of companies that
are urged to compete with strong globally branded companies on their
domestic market, that implicitly demands adjustment of performance
measurement systems and adaptation of various forms of managerial
innovation. The standpoint of this scientific research is integrative, as it
is focused on managerial problems that arise due to fragmented and
partial treatment of marketing finance by higher managerial levels, and
the lack of strategic approach in this context. Special attention will be
paid to managerial procedures and standards of formal evidence in
organizations, as a limitation factor for more flexible treatment of
marketing investment / expenditures, as well as the other factors that
should be taken in consideration in this context. Crucial issue in this
context is balancing the short and a long run perspectives, and formal
organisational recognition of this process. Furthermore, the results of
the research study conducted on a sample of Macedonian companies
216
will be incorporated, and conclusions and recommendations will be

presented as well.
Keywords: marketing investment, marketing
innovation performance measurement system
expenditure,
1. INTRODUCTION
Marketing finance as a discipline integrates managerial perspectives
in the fields of marketing and finance, in order to get more realistic
picture about the contribution of marketing towards the
organizational overall effectiveness. It is very sophisticated topic,
having in consideration that marketing effects are often intangible
and difficult to measure by exclusively using the traditional financial
indicators (especially in the initial period of marketing investments).
As the marketing concept is very often underestimated and
misunderstood, in theory and practice, also sub-concepts derived
from marketing are treated the same way (ex. brand valuation,
customer equity management, marketing assets management,
marketing performance management etc.), especially innovative
marketing concept that are often observed by managers as not
applicable in local business practices. But it is very important to
emphasise that traditional managerial concepts used in economy of
tangible assets are simply not applicable or effective to the same
extent in contemporary economy, driven by knowledge and
intangible assets. Introducing marketing innovative performance
systems is certainly one of the most important managerial
innovations that all organizations need to consider, in order to
maintain competitiveness in the complicated global market.
This paper aims to analyse the level of implementation of
advanced marketing finance concept in Macedonian business
practice; to further discuss the approaches and methods mainly used
by Macedonian companies in this context, and to identify the level of
implementation of contemporary marketing performance indicators.
The research conducted is based on following hypotheses:
- companies in Macedonia and the wider geographical region
assess marketing effectiveness almost exclusively by using short term
217
financial indicators, and therefore financial means allocated for

marketing purposes are treated as expenditures,
- the concept of marketing investment is applied mainly by
large companies, that assess marketing effectiveness both in a short
and a long run, by using financial and non-financial indicators,
- small and medium sized enterprises are demonstrating a
lack of understanding related to the need of strategic treatment of
marketing finance and lack of commitment in terms of incorporating
the marketing performance in the overall performance measurement
systems.
- SMEs are resistant to implementing managerial innovations
to a great extent.
2. MANAGERIAL PERSPECTIVES OF MARKETING

EXPENDITURES AND MARKETING INVESTMENTS
HOW TO ASSESS MARKETING PERFORMANCE IN A
SHORT AND A LONG RUN?
Marketing effectiveness assessment is a topic that is commonly
discussed by management practitioners and scholars worldwide. In
Macedonian business practice, it is steel very common to assess the
effectiveness of marketing campaigns by using financial and nonfinancial criteria, but, it is inevitable that top level managers always
prefer financial indicators over non-financial measures.
In Macedonian economy, small and medium sized businesses

represent over 99% of the total number of business entities. On the
other hand, large companies are always in more favorable position to
apply advanced and sophisticated managerial concept and methods,
including the advanced marketing performance assessment. SMEs
businesses by definition have limited resources and expertise
available, but they also tend to use common explanations such as
lack of finance, or lack of institutional support, etc. to justify the
lack of understanding of advanced marketing and other managerial
concept. It is critically important for SMEs managers to understand
the strategic importance of marketing, and to integrate marketing
strategic thinking in their business practice.
set of
Marketing function in companies is dominantly perceived as a

activities, campaigns (tactics-based business way of
218
understanding marketing), and therefore marketing assessment is

dominantly based on a short run. The contradiction between the
concepts of marketing expenditures (or spending) and marketing
investments has its roots exactly in dominantly tactical and campaign
treatment of marketing.
Financial means allocated in marketing are often treated as

spent (expenditures), instead of invested (strategic investments).
Even though it seems that it is only a matter of terminology, in
everyday business operations, this terminological confusion
complicates the managerial decision making, coordination and formal
communication with other organizational units, such as accounting,
finance, planning and analysis etc. and managerial planning and
reporting cycles. The lack of strategic treatment of marketing implies
lack of strategic and serious treatment of other sub-marketing
concepts, including marketing performance measurement, marketing
finance etc.
The roots of this problem could be found deep in the initial

stages of organizational planning formal marketing strategy in
theory is an integrative component of the overall strategy. In business
practice, however, companies, especially SMEs are not committed to
strategic planning in general, and specifically not to marketing
strategic planning. Normally, marketing strategy should be designed
for a period of minimum 3-5 years, and further detalised in marketing
annual plans etc. Respectively, marketing budgeting should be done
for the strategic period, and annually. In this case it is more than
feasible to link the budget items to specific outcomes, and marketing
effectiveness could be assessed both, in a short and a long run! But, in
a situations where companies (mainly SMEs) are demonstrating a
lack of commitment towards strategic business planning in general,
and, especially, lack of strategic marketing planning, it is simply
impossible to even mention something about implementation of
strategic marketing performance assessment systems, especially long
term financial assessment.
Managerial treatment of financial means allocated for
marketing purposes is very pragmatic, and in managerial analysis, the
accounting point of view mainly dominates. If payments related to
specific marketing activities are not related to strategic investments,
then, by its nature, in formal accounting and financial statements they
are treated as expenditures. Logical consideration in this context is
219
that all expenditures have direct impact on short term financial

indicators, and therefore there is a tendency to minimize it. In
strategic marketing management, especially in the segment of
marketing performance assessment, short term financial indicators
are necessary, but insufficient. Long term financial analysis and
indicators are strongly recommended in this context, accompanied by
non-financial measures related to brand development, customer
equity etc. Also in the accounting statements, marketing investments
could be included and treated as investments in intangibles, and there
are accounting options to classify all expenditures that create the total
value of a specific intangible asset. Very often, short term objectives,
as stated in marketing programmes (ex. projected profit rate etc.), are
realized on account of long term strategic objectives (ex. building and
strengthening the brand) 1. The emerging question in this context is
does marketing strategy contain indicators about co-relations
between short term and long term objectives? Building the brand,
especially attaining the highest levels of brand resonance is realized
in stages, gradually, and therefore, in marketing strategies and
marketing budgets, these co-relations are very important in order to
bridge the gap between the short term and long term perspectives.
Very often, managers do not pay due attention to above mentioned
co-relations, and many interventions, mainly restrictions in the
budgets are made on account of marketing investments aimed for
development of marketing assets, in order to mechanically calculate
higher profitability, or improve other short term financial indicators
in a short run! Accounting and financial statements and reports are
designed to calculate a positive or negative financial result, annually,
quarterly etc, so financial and accounting experts logically support all
business transactions and activities that improve short term financial
indicators and vice versa! In this context, McDonald and Willson
(2011) emphasize that
Historically, marketing expenditure has tended to escape

rigorous performance appraisal for a number of reasons. First, there
has been real confusion as to the true scope and nature of marketing
investments. Too often, marketing expenditure has been assumed to
be only the budgets put together by the marketing function, and as
such, a (major) cost to be controlled rather than a potential driver of
Ward Keith, Marketing Finance Turning Marketing Strategies into Shareholder Value,
Elsevier Butterworth-Heinemann, Oxford, UK, 2004, p. 172
220
value. Second, the causal relationship between expenditure and

results has been regarded as too difficult to pin down to any useful
level of precision. 2
Marketing managers are facing a major challenge in this

context how to bridge the gap between the long term marketing
effectiveness and required short term marketing profitability?
Marketing efforts do not necessarily lead to instantly visible marginal
effects, moreover, they are often linked to lower level non-financial
objectives and indicators, such as increasing the brand awareness,
improving the consumers perceptions etc. For that reason, they are
often perceived by financial and accounting experts as ineffective,
and it is considered that the financial means could be allocated in
more profitable activities that would directly contribute to the
improvement of the annual financial result.
Having in consideration that the overall brand potential is

realized ultimately in a long run, brand should be developed to the
extent when it becomes sustainable source of cash flows for a
company. Normally, brand should start generating ROI in a period of
several years, but, for this period, marketing expenditures do not
have a treatment of real investments in companies! They are
described and classified on a short term basis, mainly on annual basis,
and, very often, in order to improve short term financial and
organizational performance, restrictions are made in marketing
development expenditures, without seriously taking in consideration
the long term negative impact of investments discontinuity towards
brand development and long term financial perspective 3! All
interventions in terms of reducing the marketing expenditures must
be seriously analysed, and the impact on long term marketing
performance indicators must be taken in consideration!
Implementation of standard accounting methods and
techniques in the process of measurement and assessment of
marketing performance, without making specific adjustments
according to the needs of marketing control and audit does not
present a realistic picture about the contribution of marketing
McDonald Malcolm, Hugh Willson Marketing Plans How to prepare them how to use them
(2011), John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester, West Sussex, ISBN 978
0470669976
3 Keith Ward, Marketing Finance Turning Marketing Strategies into Shareholder Value,
Elsevier Butterworth Heinemann, Oxford, Burlington, GB, 2004 - P. 228
2
221
performance towards companies overall performance. Having in

consideration that traditional accounting is based on rigid objective
principles, inclusion of any element of estimation or subjectivity is not
allowed. Transactional effects and accounting events could be
included in formal financial statements only after their occurrence (all
financial reports are prepared according to this calculation basis.
Also, all business events are supposed to be supported by relevant
and appropriate documents that further serve as a foundation for
business events registration (objectivity principle) 4. Implementation
of standard accounting methods and techniques in marketing analysis
is often criticized by marketing experts due to the following 5:
- financial means allocated in marketing are expressed as
expenditures instead of investments, implying that they
generate short term effects only, and do not contribute
towards assets creation. On the other hand, creation of
customer equity, brand equity and similar intangible assets is
a consequence of marketing investments,
- in order to consider marketing long term effects, methods
that have long term perspective of observation and analysis
must be applied, such as net present value method, and
similar methods adopted for marketing purposes,
- accounting methods and techniques are retrospective, and use
metric systems that does not support strategic marketing
investments such as new brands development etc, due to their
orientation towards higher margins and turnovers, which is
not case with new products and brands in portfolios,
- financial and accounting professionals are more oriented
towards cash flows, instead of long term financial analysis of
marketing investments, and expressing the investments future
benefits accompanied by cash flow projections.
In order to overcome the deficiencies of short term financial

indicators in the process of marketing assessment, in a long term
financial evaluation, it is more appropriate to use long term indicators
adjusted to the requirements of marketing analysis. Return on
4 Snezana Mojsovska Salamovska PhD, Gordana Vitanova PhD Incorporating the value of
intangible assets in formal accounting and financial statements key contemporary managerial
challenge, University of Tirana, Faculty of Economy, ISBN 978 -99956 95 26 - 2
5 Srivastava K. Rajendra, Reibstein J. David, Joshi Yogesh, Linking Marketing Metrics to Financial
Performance, Zyman Institute of Brand Science, 2006 , page 3
222
Investment (ROI) is one of most convenient indicators that enables

insight of all financial means invested that create the total value for
the consumer. Standard ROI is modified to ROMI (Return on
Marketing Investments) , ROCI (Return on Customer Investment ) etc,
according to the requirements of managerial analysis, marketing
audit etc.
In marketing ROI calculation, three key components are taken

in consideration Customer Lifetime Value (CLV), the total number of
consumers generated by the marketing investment, and total sum of
marketing expenditures made for the specific investment. There are
also IT applications and tools that enable uncomplicated ROI
calculation, such as Lead Generation ROI planning tooletc., so
availability of resources, many of them free of charge, make the
assessment of long term marketing performance only a matter of
organizational commitment and readiness to implementation of
innovative performance measurement systems 6.
Regarding the marketing performance assessment, there are

several phases in a process of measuring, from initial stages, where
companies are fully unaware of the necessity of marketing
performance measurements; through the stages of purely financial
evaluation of marketing investment, and finally, to the higher level
stages of implementing financial and non-financial indicators related
to the brand equity development, increasing the marketing assets,
and series of innovative indicators 7.
Companies need to introduce comprehensive performance
measurement systems that would have a capacity to take in
consideration various aspects and perspectives of organizational
performance in a wider sense. Marketing performance is only a
segment of organizational performance, and if companies apply
traditional systems for performance valuation and assessment,
exclusively based on financial and accounting indicators, it is very
likely that marketing performance will play a marginal role in those
systems. Contemporary methods for organizational performance
assessment have holistic approach towards this issue, and one of the
most comprehensive methods of this kind is Kaplans Balanced Score
Card, a model tends to assess the total value in the company, by
6
7
http://www.lenskold.com/tools/LeadGenTool.html
Ambler Tim Marketing and the Bottom Line, Prentice Hall 2003 p. 94.
223
integrating four major perspectives - financial perspective, customer

perspective, as well as perspectives of internal processes and
organisational learning and growth.
If a company takes in consideration all above mentioned

perspectives, and pays due attention to each perspective in the
processes of strategy design, implementation and assessment, it
would be very feasible to design marketing performance assessment
systems (MPAS) that could assess direct and indirect effects, financial
and nonfinancial, and support the analysis with key performance
indicators previously defined. Basically, MPAS in contemporary
economy is focused on assessing the contribution of marketing
strategy towards the increasing the marketing assets, that is
extremely difficult to measure and valuate by using standard
accounting methods 8. In the evaluation process of marketing asset,
following factors are taken in consideration:
marketing
communications the main brand equity generator; customer based
indicators in terms of attitudes, preferences etc indirect measures,
additional analysis and interpretation; consumer behaviour; sales
volume; market share and relative price; customer acquisition,
retention and loyalty etc. Therefore, as marketing performance
management has multiple dimensions, financial and non-financial,
there are comprehensive methods very convenient to use in this
context, such as Marketing Scorecard and Marketing Dashboard, that
are focused on measuring the key performance indicators (KPIs) for
predefined relevant perspectives, adopting the holistic and
integrative methodology of the Balanced Score Card method used the
organizational performance management.
Regarding the question, what data the marketing dashboard
should present, the answer depends on why the dashboard is being
created. Broadly speaking, marketers are asked to answer three
kinds of questions: What value is marketing contributing to the
organization? Are marketing activities aligned with the corporate
strategy? Is marketing operating as efficinently and effectively as
possible? Each question leads to a different set of measures 9.
On the figure bellow, various types of marketing metrics has
bees systematized in a VisionEdge continuum, presenting the
Ambler Tim Marketing and the bottom line, Prentice Hall 2003 p. 66
Raab David, Marketing Performance Measures (2007), DM Review, Vol. 17 Issue 9, p35-35,
ISSN: 1521-2912
8
9
224
evolution of marketing performance measurement indicators from

operational to predictive, and the implementation of marketing
metrics systems as a prerequisite for improvement of marketing
management decision making.
Figure 1 VisionEdge marketing metrics continuum 10
Marketing performance assessment systems could be

incorporated only by companies that understand the
multidimensional character of organisational performance, and are
committed to increasing the total value of organization, respecting all
relevant perspectives in that context. Organisational readiness for
implementation of comprehensive performance measurement
systems is directly related to the commitment of the company to
organizational learning, management of organizational changes, etc.
Human resources, organizational culture, leadership and ICT
implementation are crucial factors in this context.
10 Source: Journal of Digital Asset Management, Aug2008, Vol. 4 Issue 4, p213-224, 12p, 2,
Diagram; found on p215, by Laura Patterson , Business intelligence and predictive indicators
for the performance-driven organization (2008), VisionEdge Marketing,
3. COMPARING THE THEORY AND THE REALITY IN

PRACTICE - RESEARCH FINDINGS OF MARKETING
PERFORMANCE ASSESSMENT STUDY IN
MACEDONIAN BUSINESS SECTOR
225
This research study was conducted on a sample of 50 Macedonian

companies in 2013, in order to objectively support the initial
hypotheses of this scientific paper. It was focused on following topics:
- to analyse the current situation in Macedonia regarding the

implementation of classical vs innovative methods for
marketing performance assessment,
- to determine the level of implementation of short term and
long term financial and non-financial indicators for
assessment of marketing strategies and programmes, and
- to analyse the level of development of organisational
structure and architecture as a prerequisite for
implementation of innovative methods and techniques.
The sample consisted of 50 Macedonian companies - 20%

micro businesses (1-9 employees), 37% small businesses (10-49
employees), 30% medium sized businesses (50-249 employees), and
13% large businesses (over 250 employees). In this context, the
percentage of large companies included in the survey is higher than
the proportion of these entities in the structure of the national
economy, for the purposes of gathering sufficient data related to their
approaches, strategies and tactics implemented in this context,
compared to the small and medium sized businesses.
Initial analysis of the organizational structure of sample

businesses indicates that at 53% of the respondents, there is no
marketing unit in the organizational chart. This fact leads to
conclusions related to the level of development of the organizational
design, but also to the treatment of marketing. Implementation of
innovative marketing performance assessment methods and
indicators requires respective organizational infrastructures, flexible
enough to serve as a platform for development of innovative
marketing and business models. Namely, marketing function is steel
perceived as marginal compared to other functional areas in the
company, having in consideration that in 21st century less than a half
of the respondents have a marketing department organized as a
separate unit!
226
Regarding the methods of allocation of marketing budgets,

53% of the respondents claim that they allocate financial means using
the approximate method, and the budget size is related to a great
extent to the sales fluctuations. According to the research results,
33% of businesses claim that their budget is incorporated in the
marketing strategy, and 10% determine the budget size as percentage
of the profit. On the other hand, 43% of the respondents do not
precisely determine the size of marketing budget, 23% allocate
certain amounts for marketing purposes annually, and only 3% claim
that the budget is a part of their long term marketing strategy.
Having in consideration that marketing planning is an

important prerequisite for successful implementation of strategic
marketing, it is very important to analyse the commitment of
businesses towards strategy design and implementation. Thus, 46% of
respondents do not incorporate formal marketing strategy in their
planning cycles, 37% claim to design annual marketing strategy, that
could not be considered as a strategy due to the short period, but at
least some forms of short term marketing planning and budgeting is
evident; and finally, only 7% design strategy for a period of 3-5 years
or longer. These results correspond to the results related to the
complexity of organizational design of businesses, confirming that it
is not possible to implement strategic marketing concept in
organizational environment in which marketing unit is not well
developed, or does not exist at all!
In further research, attention is paid to exploring the level of

implementation of marketing performance concept in Macedonia.
Almost half of the respondents (47%) understand marketing
performance as a success in marketing campaigns implementation
(short term approach), and over 30% do not apply even financial
indicators to assess the marketing performance. Most popular
indicator used by companies is standard profitability used by 35%
of the respondents, but not adapted in marketing context. Regarding
the more complex indicators, 19% of businesses (large and medium
sized, with relatively complex organizational structure and
architecture) claim to apply ROMI (Return on Marketing Investments)
indicator. On the other hand, NPV (Net Present Value) indicator in
marketing context is applied by 7% of the respondents, mainly, the
larger and medium sized businesses, that pay due attention to the
present value of the financial means invested. For a comparison, 80%
227
of the respondents claim that they consider long term performance as

more important than short-term effectiveness, which does not
correspond to the actual percent of companies that use long-terms
methods and indicators for assessment. Regarding the frequency of
evaluation, 23% of respondents measure marketing performance
quarterly, 13% - once per semester, and 57% annually, that
corresponds with the time horizon of financial and accounting
statements ( this approach is immanent for SMEs). Large companies
conduct marketing performance assessments also on a monthly basis,
which indicates that they pay due attention to the dynamics of effects,
and harmonizing of short term versus long run perspectives in this
sense.
4. CONCLUSION
Research findings lead to conclusion that approaches and strategies
that business sector in Macedonia implements in context of marketing
performance assessment; especially the treatment of marketing
investments and marketing expenditures are immanent for initial
stages of understanding and assessment of marketing performance.
Also, a lack of understanding of the strategic dimensions of marketing
in general is evident at the majority of respondents. Furthermore, the
organizational infrastructure analysis of the business sector indicates
that the application of innovative business concepts and/or models is
rather complicated, due to the fact that existing organizational
structures and architecture are not flexible enough to support the
new generations of marketing marketing management strategies. In
order to treat marketing finance as investments, it is inevitable to
understand that marketing budgets must be linked to specific
marketing strategies, designed for a longer period, and therefore, the
effects of marketing investments could be measured in a longer
period of time, using financial and non-financial measures and
indicators that would enable to design a realistic map of financial and
non-financial contribution of various marketing activities,
programmes, and strategies.
Logically, if allocation of financial means in marketing is not

based on strategic foundations, companies treat these financial means
as expenditures - allocated in a short period of time, and financial
228
returns expected also in a short run. This is completely inadequate

approach that does not correspond to contemporary theory and
practice, having in consideration all limitations that arise from
financial and accounting statements, where marketing expenditures
have direct negative impact on a companys financial result. The lack
of strategic planning is serious obstacle that impedes the
implementation of any strategic concept, including the concepts of
strategic marketing investments and performance assessment.
Continuous education and commitment to organizational learning
and development is another issue that should be analysed in this
context. As long as the SMEs in the region are resistant to
introducing managerial innovations and organizational commitment
to continuous learning and development, they will stay locked in the
short term business perspective that does not offer many possibilities
for attaining sustainable competitiveness.
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. Risti, K. Risti: THE ECONOMICS OF HUMAN CAPITAL...
arko Risti
231
University of Business Studies, Banja Luka

Kristijan Risti
University of Business Studies, Banja Luka

THE ECONOMICS OF HUMAN CAPITAL AND

KNOWLEDGE MANAGEMENT
Abstract
Interdependence of education, technical progress and employment is a
vital triangle in the course of economic development 1, as education is a
process of creating "human capital". As a result, the education affirms
itself as a socially acceptable investment, not as a kind of trend and
additional social cost that burdens material production2. And, since
education is a function of technical progress with the calculated effect
of increasing labor productivity, then the investment in implemented
research and development should be treated as a necessary cost of
reproduction 3.Therefore, it is necessary to find a new type of economic
policy which will focus on the research of human capital and
technological progress in order to program the structural changes in
the economy, since the diffusion of technical progress takes on different
forms of innovation in complementary form of education, which brings
qualitative changes in inputs.
Keywords: human capital, knowledge management, human
development, population quality, investing in people, education
and science
1Dr
Z. Ristic , Human Resources Management, Faculty of Economy, Belgrade, 1998

Cowling and C. Miller, Managing Human Resources, A. Arnold, London, 1990.
3Dr M. Petrovic, Human Resources Management, School of foreign trade, Bijeljina, 1995.
2A.
1. MANAGING HUMAN CAPITAL
232
It is rightly stressed in the modern world that the abundance of the goods
is not only a kind of social wealth, for the development of science and
technological applications of scientific discoveries are becoming a new
form of prosperity and wealth in general4. Also, scientific research has
become a productive force of the hasty industrial society with the vision of
the technological revaluation, with excellent science and excellent
education in its epicenter. This, in turn, led to a strong coordination of
educational, scientific-research, technological and industrial policy in the
modern world, but also to the internationalization of production, which
produced the internationalization of research and technological
development as a new propulsive force for fertilization of capital and
acceleration of economic growth.
Value of added human capital mainly depends on additional
welfare that humans derive5from it during work and life, since human
capital contributes to productivity, entrepreneurial skills, real wages and
welfare as a "versatile" part of current and future consumption.
Schultzs stand point towards population quality lies in the fact
that the quality is treated as a scarce resource. This quality has its
economic value, and acquiring quality requires costs. The relationship
between the yield of the additional quality and the cost of quality
acquisition is the key to the analysis of human behavior, which determines
the type and size of the quality acquired in time6. Quality of population
increases during times when returns exceed the costs. Consequently, the
increase in the quality supply is a response to the increase in social
demands for the quality and vice versa. In the relation of supply and
demand, in terms of investment in quality, Schultz treats all components as
durable goods and useful resource for present and future time. The yields
of the various components of the quality grow over time. The rate of yield
increases with decreasing costs of acquiring quality. The passage of time
also increases the demand for the quality of the population, and the society
pulls the use of human capital allocation and the contributions of economic
growth 7.
People, as a rule, invest in themselves, whether as individuals or
parents from private sources (personal funds) or as taxpayers through
4M.
Foot i C. Hook, Introducing Human resource management, Longman, London, 1996.

Scultz, Investing in people, Centar za kulturnu delatnost, Zagreb, 1985., p. 19.
6T.W. Schultz, op. cit., p.21.
7T.W. Schultz, op. cit., p.19-20.
5T.W.
233
public funds and budgets. People therefore invest themselves in the

national wealth, increase the amount of human society, regardless of the
current knowledge of national wealth being limited to components that
are beyond human8. Economists are likely to neglect the human wealth
because of the usual limitations in the understanding of capital (Schultz),
because the work is abstracted from the capital invested in the man.
Modern economists have actually by passed the structural analysis of
human resources because the classic trip artite treatment of country, labor
and capital was rooted in economics. Only now, modern economists do not
meet capital analysis, which is limited to physical assets, but instead invest
in more complex notion of capital that includes the stock of human
capital9.
Education should be seen as an investment in people. It is
therefore wrong to treat educational expenditures as current spending, as
spending on welfare and use of resources that reduces savings. Education
is not in its basis the consumer goods, but the quality of the population in
the form of human capital with increasing returns10. Knowledge, as a
result of educational services, according to Marshall, is the most important
production engine, which allows us to rule the economy and to meet our
needs.
The economic importance of improving the quality of the
population is large, because the contribution of human productivity capital
and welfare is growing in width and depth. Properties of the acquired
population quality, representing the value and increasing with the
investments11, compose human capital, whose every element, which is
obtained in the form of quality, contains a certain amount of consumption
and investment to acquire additional human capital.
The value of human capital acquired in this manner, says Schultz,
depends on additional welfare that people derive from it. Size of acquired
human capital consists of the skill sand information that has economic
value12. Increasing the quality of the population by investing in people
increases the overall implicit savings for new investment in additional
human capital.
8T.W.
Scultz, Investing in a man from the standpoint of economy, Dr B. Jelcic, Education

economics, Skolska knjiga, Zagreb, 1973., p. 37-44.
9Ibidem, p. 37-44.
10T.W. Scultz, Investing in people, Centar za kulturnu djelatnost, Zagreb, 1985., p.22.
11T.W. Schultz, op. cit., p. 27.
12Ibidem, p. 28-29.
234
Longer life, according to Schultz, means the real gain in human

welfare over the extension of the period of the working ability and
receiving in come and long-term contribution to increasing the overall
productivity and additional accumulation of human capital. Human
welfare is increasing with the increase in labor productivity, with
increasing satisfaction as an integral part of future consumption, with
better living location, with the increasing ability for adjusting to the
balance that is inherent to the process of tehnicalization and
scientification13.
Health status in the theory of human capital is treated as an asset.
The contribution of such human capital is treated as a health care
provider. A part of the quality of initial human capital is inherited, and a
part is acquired over time14. Capital is of course devalued over time.
Therefore, investment in human capital makes the costs of acquiring,
maintaining and increasing the quality of health capital global. Health
Capital rejects services consisting of "disease-free time", or from "health
time" which rejects the yields and contribution to the work, consumption
and leisure over the size of the allocated costs15. People derive benefits
from longer life, although it is difficult to measure the usefulness of a long
life expectancy increase (Usher)16. The increased value of personal income
and standard of living is a major determinant of the additional benefits of
life expectancy. The expected long life further encourages labor efforts to
acquire more education, as a kind of investment in future earnings. The
quality of the health capital of people therefore becomes a base for the
growth of other forms of human capital, because the healthcare through
the state of a healthy nation contributes to the increase in productivity and
accumulation for investments in other forms of human capital.
People redistribute their time for the benefit of skilled services
which they "buy" when they react to changes in expected income and the
pleasures that they await in the form of profit from their education17.
People redistribute their time for the benefit of future capabilities that
13T.W.
Schultz, op. cit., p.28.

Schultz, op. cit., p. 28-29.
15A.Willams, Health Service Planning, i A.R.Nobay (Ed.). Studies in Modern Economic Analysis,
Edinburgh, Blackwell, 1977. st. 301-355, M.Grosman, The Demand for Health, National Bureau
of Economic Research Occasional Paper, No=119. 1972. I R.Rom i T.W. Schultz. Live Span, health,
Saving and Productivity Economic Development and Curtural Change, Vol.27, 1979., str. 399421.
16D. Usher, An Impartation to the Measure of Economic Growth for Changes in Life Expectancy I
M. Moss (Ed,), The Measurement of economic and Social Performance, N. York, National Bureau
of Economic Research, 1978, p. 193- 226.
14T.W.
235
have value. The supply capabilities curve grows along with the increased
value of the ability to redistribute resources. In the process of
modernization the demand for the economic values of capacity curve is
growing, and it is effected in increasing the overall productivity, as well as
a social good, and improving the allocation of life, as a private good,
derived from the social effects of public goods, which redistribute use and
allocate additional human capital and increasing the quality of the
population. So, Schultz believes that education is not just a consumer
activity in terms of exclusive benefits and satisfying, but the costs of
education is not only an expendable activity intended for gaining pleasure
and use, but consciously bear in order to gain productive capital embodied
in human beings, which provide future services, which consist of future
earnings, future "productive" occupations and future consumer
pleasures18. Therefore, education as an investment in human capital,
contributing to higher savings, which are unjustifiably omitted in
economic accounts (savings as limited to physical capital formation)19.
And since the entrepreneurial ability increases with additional education,
is a serious mistake for the public and private expenditures for education
are taken as current expenditure, rather than as an investment in future
earnings and future pleasure20. The error is obvious because all costs of
education are treated as expenditures for social welfare, as a burden to the
state and its public funds as unproductive allocation of resources to reduce
the tax savings and productive investment21.
The economic value of human capital, whether it is understood in
terms of entrepreneurship qualifications, health, productivity, wages or
welfare, increases by the very act of extending the useful life and increase
in the return on life expectancy, which is an important factor in the
promotion of investment in various forms of human capital and fund
valuation of the capital 22. Improved health of the population, as a
qualitative attribute of human capital, as a rule, reject sex tra benefits
which people pulled from the extension of life expectancy (Usher), with a
growing contribution to human well-being and economic growth rates,
which are significantly higher than national statistics show (Schultz). Gains
in health and longer life-says Schultz, imply an increase in the productivity
of workers, as a result of prolonged participation in the work process and
18Ibidem,
p. 34.
p. 34.
21Ibidem, p. 36.
19Ibidem,
236
greater physical fitness and a minor loss of working time caused by

illness23. When life expectancy is increasing, it is considered to be the
turning point occurred in favor of the future. Incentives for new
investment gain in value, and the growth of health capital is becoming
impressive. Gains in health care are paid off through increased
productivity, which is effected through the long-term health
improvements24. Investment in further education now becomes a
challenge, and the time spent at work becomes more productive and costeffective(useful) for educated people. The quality of the population,
therefore, increases, and investment in human capital is becoming an
important growth factor. Therefore, savings funds are becoming richer.
Education in general, and especially highly specialized education,
is an expensive activity. The high and rising cost of education
unambiguously confirms this in the contemporary world. But it is clear
that the costs can be much easier to calculate by adding expenditures
"relative" to the value of education. Therefore the allocation of resources in
higher education is typically viewed through the cost, not the value of the
services25. The advantage then goes to statical location in relation to the
dynamic allocation of resources in the process of educational services
insurance, provided by universities and colleges.
Market and planning provide little information based on which
the allocation decisions of educational institutions are made. Are then the
expenses for higher education a reliable indicator of justification of
investment in education or the expected higher income of beneficiaries of
educational services and the increased size of the educational capital that
is provided through these services through a number of years must be
added to this calculation? Since every investment in higher education is a
long-term future obligation accompanied by uncertainty and risk, then all
three points, including the labor market, and educational planning, are
important, in order to make correct allocation decisions, including redistributive decisions. Schultz considers, therefore, that the amount of
capital must be increased through investment both in physical and human
capital; it also adapts to changes in relative prices of goods and factors of
production, including the change in the value of services provided by
people. 26 Of course, adjustments imply redeployment of resources in
economic processes for maximizing human well-being. Hence the modern
23Ibidem,
p. 38.
p. 39.
25G. Psachanopoulos, Education planning: Past and Present, Prospects 2/78.
26W. Scultz, Investing in people, Centar za kulturnu djelatnost, Zagreb, 1985., p.44.
24Ibidem,
237
economic theory "tries" to explicate human capital as an integral part of

the theory of capital, which includes the allocation of time from the
standpoint of its present and future value. Therefore, since the rate of
return on investment in human capital tends to exceed the rate of return
on investmentin physical capital, the increase of the economic value of
human time becomes the central question27. The increase in human
capital is an inseparable companion of modern economic growth.
However, the theories of economic growth "ignore the changes that occur
over time with the relative prices of the factors of production services."
The pricing effects of human time in the current allocation of resources
and investing in order to increase the amount of future capital is not taken
into account sufficiently enough, particularly the measurement of
additional effects.
This, for example, could mean that the real wages of highly
educated workers can be considered as the sum of normal wages and
additional costs thatare required to evaluate their education. Therefore,
the real wages of educational workers must be long-term adjusted to the
cost of their education. The changes in absolute differences in income,
therefore, are the key to understanding whether it is economical to invest
in human capital, such as education, in relation to the goal of increasing
future earnings. The absolute difference in real wages in the labor market
increases with time, probably to compensate for the rising cost of
additional education and to encourage the personal demand for higher
education (which is often higher than the income). Demand, in terms of
the anticipated rate of return expected from alternative investments,
incurs the supply (which often increases depending on capacity), so that
the average supply and demand reveals a decline in prices over time in the
value of complementary forms of capital (human in relation to the
material).
The human agent becomes a "capitalist" by increasing their
personal human capital (Schultz), and the price and income effects of the
increase in the value of human time favor human capital as opposed to
physical capital. In addition, the price and income effects of time allocation
from the standpoint of hourly wages lead to a shift in time of entry into
paid work in favor of further education, as lost earnings are lower than
expected future earnings and the amount of accumulated income for
retirement. The increase in real wages is basically the gain in economic
welfare of educated people.
27T.W.
Scultz, Economic Growth and Recources, Macmillan, London, 1980.
238
Some components included in consumption can be taken as

capital investment, not because the expenses incurred for the highest good
but because the use of goods is related to the efficiency of consumers as
producers (Kuznets). These consumption components are mainly related
to education, health and physical education, and can be treated as an
investment in a man. In his time, Knight also argued that the rate of return
on investment is significantly affected by the quality of the workforce and
the advancements in science. Marshall also argued that knowledge, as part
of the capital, is the most powerful engine of production. Therefore,
Schultz argues that the increase in the value of human time owes to the
public and private investments in human capital and the useful
knowledge28.
It is well known, says Schultz that an individual can buy and sell
their own educational capital. The vault of human knowledge can not be
given away as a present, as well. Educational human capital, can only be
used and passed on to future generations in the form of knowledge and
experience.These are basically the key differences in terms of ownership
of physical capital, which can be taxed as well. Investment in education is
an acquired ability that effectuates long-term, although the non-market
value of human capital is not included in the rate of return.
Knowledge, as a collective social good, increases the quality of
physical and human capital, which is continuously regenerated and made
available to users. Diminishing returns are not typical of knowledge,
although science is subject to other cycles. The current costs of future
benefits are not crucial for science . Scientific progress, as a rule, increases
the productive capacity of the economy and prosperity of the people. The
value of the contribution of science reaches beyond the economic rate of
return of investment. Therefore, the contribution of science can not be
valued through the cost of public goods produced by the public sector
under the auspices of budget funds.As knowledge, science is, by Schultz, a
special form of capital, which is strictly produced by man.It is objectified in
human beings, as human capital, in the scientific literature, in the scientific
works, in the technical progress in new technologies, in culture, in social
status and social behavior. Knowledge and science are the source of new
productive resources and quality of living standards and the source of
future returns and benefits. Therefore, knowledge is public wealth with
economic value. Scientists are, therefore, highly productive, although the
28T.W. Scultz, Investment in Entrepreneurial Ability, Scandinavian Journal of Economics, vol. 82.,
1980., p. 437-448.
239
society, which benefits from their labor, settles scientific funds through
consumption. Until it is fully internalized that knowledge is a source of
income, wealth and prosperity, so long will all investments in human
capital have a very low social priority..
In theory, education is empirical evidence that today there is no
pedagogical philosophy and philosophical anthropology, because we need
to to know and learn "what and how to teach" and reveal "all ambushes" of
institutions and educational sector, and education out of which "man
comes out."
The link between education and the state, for which the
intellectual elite is prepared, is articulated by Plato as a rationalist
pedagogy and was subjected to the demands of universality. Aristotle's
innovation is Plato's perspective flipped over: from sitting down to selfanticipation of knowledge. Montaigne, however, sought to avoid the
historical teleology in education and set the function of language to the
highest position. Lock saw the biggest obstacle for legal intellectual
education in n verbalism and therefore offered epistemology that suggests
associative psychology, rather than empiricism. Rousseau introduced
pedagogical modern variant by showing that education is a result of
mediation and wit of a ruler. Kant warns of coercive education that
"mediates" towards freedom in accordance with the universal. Hegel
resolved the contradiction between freedom and restraint by seeing "live"
heating of education as a means for a man to emanate from himself.
Condocent was suspicious of the education, i.e. the state, which arranges it
as a free secular school29, which guarantees freedom and equality. Bergson
discusses the idea of intellectual effort that has to be the center of
education, as an accomplishment and realization of the idea. Finally, for
Merleau-Ponty, who does not believe in the given human nature, pedagogy
can only be established phenomenologically, but on the other side of
theempirical30.
As a result, the management of human capital is an important part
of global management, which explicitly shows (theoretically and
empirically) that social activities, primarily science, education, culture and
health, lose consumable treatment even though their costs (for
alimentation) are included in the budget expenditures or state
expenditure of public funds. Investment in social activities is increasingly
K. W. Roskamp and M. Neuman, Human Capital Formatin and Public Finance: a Dynamic
Model, 1983., p. 207.
30 Group of authors, IEducatin, Approches philosophiques, P.F.U., Paris, 1990.
29
240
understood as an investment in human capital, which in the long run

effectuates without additional investment31. Investments in human capital
thus become an important growth factor (although non-market value of
human capital is included in the rates of return), and the value of
"contribution" of social services often exceeds the rate of return on
business investment. Withholding investments in human capital,
ultimately comes down to the impoverishment of the quality of
knowledge, human resources, health and cultural values on which the
future economic growth of the calculated effects on labor productivity, the
profitability of investments, savings, and wealth normally rest.This is
precisely the purpose of studying management of human resources, as a
modern scientific discipline that should answer the question of whether
we have the people we need today, and whether we create people who we
will need tomorrow.
The crisis has come upon the world of the employed, and it tends
to grip the doctors, teachers, priests, psychologists, managers and
students, and to "spend" (consume) their victims, such as in the inevitable
encounter of fire and straw. Basically, it is a phenomenon called burn-out
or 'ausgebranntsei' (burn), which manifests itself with conspicuous waste
of energy and a feeling of spiritual and bodily exhaustion, pain, dejection,
apathy, hopelessness and meaninglessness. During this "burning out",
ones becomes aggressive, others become depressed, or hallucinatory
(because they feel they are no longer themselves). Today, almost every
profession hides the danger of combustion in the form of so-called burnout syndrome, which depends on the intensity of psycho-social workload
and the scarcity of time. Falling into the trap of chronic profession-based
stress, giving too much credit to a job, firmness and perseverance in work,
excessive involvement and responsibility are all causes of "burning out".
Burn-out does not happen suddenly. The initial phase is characterized by
excessive involvement in work, over-activity, longer unpaid overtime and
feeling that we are personally inevitably required. Along with this comes
the neglect of one's own needs. Social contacts are more limited and bound
almost exclusively to contact with clients. In further course comes chronic
fatigue, lack of energy and increased risk of accidents (accidents at
work)32.
In the second phase, with the general characteristic of "reduced
engagement" is manifested by a loss of illusion, distancing from their
Dr. Z. Ristic, Economy of social activities, Nova prosveta, Belgrade, 1991.
Dr. Z. Ristic, Fiscal Management and the economy of the public sector, Etnostil, Belgrade,
2012.p. 436.
31
32
241
clients or patients are more and more apparent, feelings toward them
becoming more and more negative. Cynicism and distance dominate. A
general animosity toward work is created, the ones affected retreat into
"internal emigration", intimate (in themselves) to quit the job. The third
stage is primarily about the search for the culprit. Sometimes affected
recognize that they themselves are guilty, develop depression, fears, fall
into apathy and pessimism, other times the conviction stands in the
foreground. The affected become aggressive, blame others, often the
"system"; irritability, negativism and distrust become a daily companion 33.
Often a decrease in working ability, motivation, and creativity
follows. Increasing superficiality is manifested. It leads top sychosomatic
diseases (stomach ulcer, heart and circulation problems, skin diseases), or
alcohol and drugs abuse, until finally, the last stage, the desperation occurs
throughout life. The angle of observation is narrowed, there is a feeling of
utter hopelessness leading to suicidal thoughts, it determines life more and
more. Of course, the processes of burn-out do not flow so formulaic. Each
affected person has its own "burn-out"-career. It is those who are too
engaged that burn up, those who understand their profession as a
vocation, who have ideals. First fire and flame, and then they burn like
straw. Phlegmatic and ignorant, who always understood his profession as
a "job" (work), as a way of earning the basics, or acquiring the status of
pensioners, seems less affected34.
"Burning-out" is a warning from the inside that it is not possible to
work and live this way anymore. The upcoming risk imperatively imposes
with drawal of visible boundaries between leisure and work time. Time of
disconnecting from the work machine (during a break from work) is the
time for gaining new social contacts outside the profession, and so-called
time to nurture yourself (selbspflege). This is the time given to ones
wishes and dreams. It is especially important for managers, who work
between 12 and 16 hours to pay attention.
2. THE ECONOMIC VALUE OF HUMAN CAPITAL

The development of science and education, and constant improvement of
the scientific and cultural education of the population is considered to be
one of the most important factors for the progress of man kind. Knowledge
33
34
Dr. D. Z. Markovic, Dr. B. Ilic andDr.Z. Ristic, Global economy, Etnostil, Beograd, 2011., p. 52.
Economic politics, No. 2093, from 11. May 1992. p. 49.
242
enables a man to understand the laws that govern the development of the
world in which he lives, to master the laws of nature and to achieve a
higher standard of living. Improving education enriches the spiritual life of
the individual and allows him to take advantage of culture, science and art.
Therefore, the characteristics of our time is manifested by the increasing
tendency of people for higher education and taking advantage of the
knowledge acquired during the long history of mankind. That is why the
demand for education is important as much as the need for food 35.
Education in the workplace is another form of human capital
accumulation, which increases the strength and energy of the people and
improves their health and vitality 36. That is why the very close relationship
between any educations in dexand per capita income is highlighted. That
connection comes from historical and empirical facts: education and
economic development have always been closely related, because
education is basically constant connects the needs of life37. Therefore, it is
generally considered that public services or the socioactivities are
simultaneously both consumption and investment.38. Cut-off point is note
asy to determine, because it does matter where to draw the line between
personal and social interests39. That is why these two views complement.
Education affects the change of human needs. Educated man extends the
circle of his needs, desires and capabilities. Uneducated man in turn
reduces his needs to the basic, appropriate, existentially related to his
biological survival 40. "The uneducated man has no needs, he is a bad
consumer "(Rossello).
In theory and practice there are two obvious approaches to
education: the first approach takes education as consumption, whereas the
other approach to education takes education as an investment. Education
as consumption contributes to the improvement of living standards of
individual. Education as an investment contributes to an increase in
national income and national wealth. "People put all their skills,
knowledge and experience to ensure their material existence, the
V. E. Komarov, Relation between economic development and education, B. Jelcic (red),
Education economics, kolska knjiga, Zagreb, 1973., p. 79. I G.S. Becer, Human Capital, National
Bureaw of Economic Research and Columbia University Press, N. York, 1964.
36 T. W. Scultz, Investing in a man from the standpoint of economy, dr B. Jelcic, Education
economics, kolska knjiga, Zagreb, 1973., p. 79 and G.S. Becer, Human Capital, National Bureau
of Economic Research and Columbia University Press, N. York, 1964.
37 P. Jaccard, Necessity of investing in people, Univerzitet danas, 1965, p. 22.
38 Dr. Z. Ristic, Management of Human Resources, Etnostil, Belgrade, 2012. p. 136.
39 Dr. J. Brekic i dr M. Jurica (red 9, Influence of education of people on the economic and
professional development, Ekonomski institut, Zagreb, 1979., p.328.
40 Dr V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 26.
35
243
economic potential and prosperity, as the level of economic development

is a base which defines the progress of human society and the individual.
Improvement, modernization of production and productivity increase
require that the human resources problem becomes integral part of the
overall economic policy and get an equal place in the plans of work
organization and planning of community. In the economic development of
the country nothing is more important than personnel, their process of
acquiring knowledge and skills and creative abilities, i.e. creating skilled
personnel to run and rationally use the material resources and the
creation of material goods41.
According to Denisons theory, progress of education should be
considered as the first element of economic development42, while the
other is what is called a "growth of knowledge", i.e. enrichment of the new
technological developments (Polic). Based on the analysis of data for1962,
Denison found that research and education takes the overall rate of
economic growth in the United States with 42.7%. Aukrustin turn showed
that there was an annual increase in national output by 1.3% as a result of
investment in human resources. Strumulin proved that only one-year
training raises workers productivity by 30%, and about 27% of national
income generate funds invested in education.
The effects of education do not appear immediately, but after a
certain lapse of time. Thus there is a lag in the economic impact of
education (LAG), which represents the time interval required from
obtaining the additional product to fully covering the costs that are spent
in education. Tulcinski decomposed this "lag" in three periods. The first
period runs from early education to the time when the educated person
gains employment. It isso-called zero cycle that lasts 8-16years. The
second period begins with the entry into production process of work and
last until the specific experience, skills and habits. This period usually lasts
1-3 years. Finally, the third period is characterized by the efficiency of
education that is growing and the "lag" that progressively decreases.
During this period, the productivity of educated people increases, its
production per unit of time increases and, thus consumptions for ones
education are compensated. The late effect of payback is an inevitable
phenomenon that arises from the nature of the educational process43.
Dr. V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 99.
Ch. Saint-Etienne, Financenent de leconomie et politique finansiere, Nachette, Paris, 1990.
43 Dr. V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 130-131.
41
42
244
Lee Hansen in his researches pays his entire attention to the

education costs and the financial use of investment in education, not only
for their implications for the economic growth, but also because they can
help individuals in determining how much they would have to invest in
their own human capital. Miller calculates lifelong values of the incomes
from the education levels, Houthakkes evaluates current value of the
incomes connected to the levels of education based on alternative discount
rates. Schultz44gives the evaluations of the costs form the overall resources
with the wide variety of education. Beccker calculates the expected rates of
use from several levels of education. Nevertheless, the economic values
which the individual has from education can, according to Hansen, be
observed only form three different points of view: (a) the value of the
lifelong income (Miller), (b) the current value of the lifelong income
(Houthakker) and c) the rate of benefit from the overall resources and
social rate of benefit from the investment in education. The connection
between the income and the skills is still not enabling complete evaluation
of the education economic value.
Man today is a form of capital which is built in the course of a
certain period of time. However we do not know so far how much it costs
to prepare a man for an active role in the economy and society, nor can we
determine the rate of profitability of investing in a man. Therefore, today it
is virtually impossible to measure the profitability of society expenditures
on education regardless of whether micro-economic (individual) or
macro-economic (social) approach is used45. Therefore we cannot reliably
measure the benefit from investing in man. It is, finally, difficult to measure
being prone to invest in education and the expected dividend form
education.
If the education were only expenditure, Schultz46would limit his
study to the behavior of people as consumers and to their costs for
education. However, since education is an investment, Schultz wants to
find out its returns and contribution to economic growth. When allocating
the costs of education between consuming and investments, it is important
to mention that parents and pupils/students in society do not think of
T. W. Shultz, The Rate of Return in Allocating Investment Resources to Education, Journal of
Human Resources 2/67, p. 293-309. Investment in Human Capital, Macmillian, N.York ,1971., p.
16-21 and Investment in Entrepreneurial Ability, Scandinavian Journal of Economies, vol.
82,1980. p 437-448.
45 See more on Accumulation of human capital in: F. Machlup, The Economics of Information and
Human Capital, vol. III, Princeton University Press, Princeton, 1984.
46 T. W. Shultz, Education and economic growth, B. Jelcic, Economics of Education, kolska
knjiga, Belgrade, 1973., p. 149-154.
44
245
primary education as an investment, they consider high school to be

equally and investment and a cost, and they think of university education
mostly or completely as an investment. However, it is good to take in
notion the missed student earnings during own education and the price of
human effort of student and teacher, which has risen significantly in
relation to material inputs. Obviously, the substitution is not possible here.
Finally, there is the need to import new techniques in the production of
educational services, as an extra to the sum of knowledge.
Investments in man as I understand them involve a lot more
than formal education. That is because of all the useful abilities gained
regardless of their sources. A part of that are health and vitality of people.
An important role is played by training in the workplace, and "investment"
needed to amendnew and change old job sin the advanced economies also
belong here. Educational services include costs, those are the
manufacturing process, and there is also an offer. Some of these
educational services can be considered to have properties that meet
certain people's preferences as a consumer, and also it can be converted
into human ability that is useful in economic activity, and as such allow
investment. No matter whether we treat education services as a part of
culture exempt of any connection with investments or as pure investment,
or some combination of the two objectives, they are costs of education and
economic growth, and we will introduce three different ratios: 1.ratio of
education -work that shows the extent of human effort introduced into
education in relation to the total force, 2. ratio of education- income that
shows the relationships between resources spent on education and
consumers income,3.ratio of education -an investment which shows the
relationship between resources used for education and for those used for
man-made material goods.
3. KNOWLEDGE MANAGEMENT
Activities aimed at creating wealth are neither work, nor capital nor land.
The basic economic resource is knowledge itself ... "The value is now
created by productivity and innovation, both of which are implementation
of knowledge into work. Leading social group of the knowledge society
will be" knowledge workers "- executive management/knowledge users
who know how to plan knowledge for productive purposes, just as the
capitalists know to place capital to productive uses; experts in the field of
246
knowledge; employed in the field of knowledge 47.All these people of

knowledge shall own the "means of production" and "tools of production"
either through their pension funds or through knowledge workers who
can take their knowledge with them wherever you go. Labor productivity
of knowledge workers and knowledge work is a challenge of the 21st
century. Knowledge reflects the intellectual, moral and spiritual
development of the personality, which is capable of doing by selfknowledge. Economists praise the investment of the capital, and
technologists acknowledge machines. Only productivity can be explained
as a result of the implementation of knowledge into knowledge, which
neither machines nor capital can do. In this context, management is a
generic body of knowledge society. Accordingly, the manager is also the
one who is responsible for the implementation and practical the
performing side of knowledge"48. "Knowledge is now seen as an essential
resource. And where there is an effective management and use of
knowledge to knowledge, it is a lot easier to get to those other resources.
As labor and capital, without which knowledge cannot "produce" nor can
management work. And the fact that knowledge has become a "real"
resource that is what creates a new social structure. "We moved our
knowledge from the singular to knowledge in the plural. The very move
from knowledge to knowledge, gave the power of knowledge to create a
new society, a new economy, a new politics. "What we now recognize as
knowledge is information effective in action, information focused on
results. These results are seen outside the personality - in society and the
economy, or in the advancement of knowledge49... It is therefore all the
more clear the fact that less and less profits are extracted from traditional
resources, such as land, labor and capital. Why? Because major
"producers" of wealth have become information and knowledge. And how
does, in fact, knowledge behave as an economic resource? The answer is,
of course, unclear, because it requires a new economic theory that
knowledge is put at the center of the process of producing wealth. A new
Smith or Keages are needed in the field of theory of knowledge, who would
meticulously illustrate the economic behavior of knowledge. However, the
knowledge-based economy does not behave the way that existing theories
believe that the economy behaves. The theory of knowledge-based
economy is different compared to the classical, Keynesian, monetarist,
47 P. F. Ducker, Post-capitalist society, Grme-Privredni pregled, Beograd, 1995., p. 13.
48 Ibidem, p. 49.
49 Same, p. 51.
247
neoclassical, neo-Keynesian theory. In the knowledge economy of

imperfect competition is internal feature of the knowledge economy: the
initial advantages gained by using and exploiting knowledge (learning
curve) become permanent.
Modern economists consider the economy to be specified either
by the consuming or by the investments, which in the economy of
knowledge is not a crucial matter. In the economy of knowledge there is no
evidence of the increased consumption leading to the greater knowledge
production nor of greater investments leading to greater production of
knowledge. New knowledge appears (1) as a continuous improvement of
the process, production and services (2) as exploitation, i.e. constant use of
knowledge for the development of new processes, products and services,
and (3) as and innovation, i.e. a way to implement the knowledge in order
to produce changes in the economy. Economical characteristics of these
types of knowledge (that is, their costs and their effects) are qualitatively
different. Knowledge cannot in fact be measured, except the evaluation of
costs to produce, distribute and allocate knowledge. However, the gain
form knowledge can be measured. We are lucky that the amount of
knowledge is not crucial for the productivity of knowledge.
Knowledge is not a cheap resource, because it is gained in
expensive ways. Developed countries, namely, spend one fifth of gross
national product to produce and distribute knowledge. Official education
(formal education) of young people, before they get into the labor
category, takes one tenth of gross national product. Companies
(employers) spend extra 5% of gross national product for permanent
education of employees. Research and development (producing new
knowledge) of the modern state takes up 3-5% of gross national product.
The formation of knowledge is thus the greatest investment. But since we
have no economic theory of productivity of knowledge investments, we
are forced to ask management for help, because it is responsible for
making knowledge productive. That kind of responsibility can be taken
neither by the government (state), nor by the market forces (laws). The
responsibility can be taken only by the management, which, by definition,
implies systematic and organized implementation of knowledge onto
knowledge. The productivity of knowledge itself requires an increase of
returns only form what is known and is known only for the reason of
knowledge productivity being the crucial subject in the competitive
position of companies, branches, regions, economy. The advantage is
obvious where the ability to exploit the universal knowledge is present.
248
The practical management functioning in making knowledge productive is

of global importance for international economy50.
Technological revolution, and especially informational revolution,
has transformed the learning process and changed the economics of
education, since all the schools became highly capitally-intensified from
being labor-intensified. The school has become the informational and
educational institution of the society, dealing with young people who are
not citizens yet, who are not the responsible ones yet, and who are not
workers yet. In the company of knowledge one should build a new
technology of learning to create a universal literacy. In the school of
tomorrow, the students will be able to be their own computer program
instructors, using them as their own tools. The teachers will only motivate,
direct, incent. In that context, the teacher would in fact become the leader
and the resource. The universal literacy would mean the subject
knowledge plus the process of knowledge. However, that means that in the
people should be thought how to study and how to learn. Because, in the
society of knowledge, knowledge is not as impersonal as money.
Knowledge is not in the book, in the database, in a software program.
Knowledge is only information and is always grounded in a person.
Knowledge is carried by a human: it is created by humans, enlarged or
improved by a human; applied by a human, taught to a human, used by a
human51.
50
51
Same, p. 209.
F. Drucker, op. cit., p. 214.
D. arevi: LEADERSHIP FOR CORPORATE SOCIAL RESPONSIBILITY...
Danijela arevi, Ph. D.
249
University of Belgrade
Institute of Meat Hygiene and Technology
Republic of Serbia
LEADERSHIP FOR CORPORATE SOCIAL

RESPONSIBILITY AND SOCIAL CHANGE AN OVERVIEW
Abstract
The aim of this paper was to study importance of corporate social
responsibility concept for gaining leadership companies position and
opportunity for social change. The information was gathering through
wide theoretical framework in area of leadership, corporate social
responsibility and social change in period of last ten years. Terms are
defined, statistics are cited, and trends are discussed that illustrate the
increased need for building more caring organization and societies.
Research and findings provide theoretical benefit for every
organization. It can be concluded that there is strong connection
between organizational leaders strategy and social responsible action,
which influence both, organizational reputation and society well-being.
Keywords: leadership, corporate social responsibility, social
change.
1. INTRODUCTION
In today's ever-changing, dynamic world there is the increased need
for building more caring organizations and societies. Every business
in every sector of every size has social purpose. This doesn't mean
that all business results in positive social change (Klein, 2012).
Business is uniquely positioned to change people's behavior in order
to benefit society. This is connected with concept of corporate social
responsibility (CSR) which allows leadership to make positive impact
on society as well as on organization's reputation. Although, CSR is
250
not new area of the study, recently is gaining attention and interests
among leading world companies, universities, researchers, media,
government and non-government organization. Being a socially
responsible company in contemporary world is much more important
than ever before. Ever since society's expectations have changed, the
expectations of stakeholders such as customers, partners and
employees have altered as well. In the ere of globalization, businesses
are no longer able to conduct destructive and unethical businesses
practices such as unfair labor practices, childhood obesity,
environmental pollution, without receive negative response from the
public. History has shown that, although corporate social
responsibility has consistently increased in societal importance, yet
leaders of many organizations find themselves struggling to appease
social responsibility critics while also fulfilling the financial
obligations of their organization (Kincaid, 2012). Many corporate
leaders seem unmotivated by issues they do not seem directly and
immediatly affecting their bottom line, and despite public pressures,
continue to operate within this framework. On the other hand,
forward thinking business leaders see that these social innovations
can also add value to organizations by raising their profit, attracting
new customers or identifying new market opportunities. In the global
market place, economies are developing faster than ever before, and
as they grow, the principles of corporate social responsibility take on
increased importance due to the enormity of the potential harm
organizatons can inflict on individuals, the environment,
communities, nations and the world (Guenther et al, 2006).
The aim of this paper was to study importance of corporate
social responsibility concept for gaining leadership companies
position and opportunity for social change.
2. IMPORTANCE OF CORPORATE SOCIAL

RESPONSIBILITY FOR COMPANIES
To date, CSR is primarily been target as corporate issue. The term
corporate social responsibility initially referred to how leaders of
companies managed their operations and simultaneously gives back
to local communities. The majority of literature on this topic takes a
management perspective. It discuss how companies can best respond
251
to specific demands of largely external stakeholders, which CSR

initiatives enhance corporate performance, and what motivate
companies to engage in CSR (Bassu and Palazzo, 2008). According to
recent global study of managers, two-thirds of respondent view
investments in CSR as a competitive necessity, with another 68%
upping their CSR commitments (Kiron et al, 2012). Today, the public
believes that, in addition to its pursuits of profits business should be
responsible to their workers, communities and other stakeholders,
even if making things better for them requires companies to sacrifice
some profits (Bernstain, 2000). Application of the CSR concept is
companys way to gain leading position as company which is
interested for community where they operate. Beyond the conceptual
issues, companies also appear to engage in CSR activities in very
different manners. While some corporations appear to embrace CSR
in serious fashion, other use it as a rhetorical device confined to the
domains of the public relations department and without substance.
Only active listening to stakeholders concerns enables a corporation
to formulate comprehensive CSR strategy tailored to the respective
stakeholders. They perceive CSR as a chance for increase profits and
also to get new market opportunities. A business moves into a
leadership position when it begins to work to affect change beyond its
borders. Still, there is big and difficult arguing about effects of
corporate social responsibility concept. Literature data indicate many
different theoretical views about the way CSR give contribution to
wellbeing of both, society and companies. In this paper was analyzed
importance of CSR through the theory that sees influence of
stakeholders and financial performance as key factors of business
social responsibility operations. According to Due et al (2010), there
is an urgent need for research that improves understanding of how to
communicate CSR more effectively to stakeholders. Managers should
first insure favorable employee CSR attitudes which will, in turn,
translate into external CSR ambassadorship. Vlachos et al (2012)
identify leaders as an important communication channel that can
influence followers' subjective interpretations of companies'
corporate social programs. Interesting is Voegels' (2005) opinion that
the close examination of relationship between CSR initiatives and
firm financial performance is a characteristic of the new world of
CSR. He notes that new world of the CSR emphasizes the link
between CSR and corporate financial success. Some literature data
promote the responsibilityprofitability connection and assert that
252
CSR leads to long-term shareholder value (Jackson, 2004; Laszlo,

2003). Voegel reports that according to a 2002 survey by
PricewaterhouseCoopers, 70 percent of global chief executives
believe that CSR is vital in their companies' profitability. This
suggests that CSR is evolving into a core business function which is
central to the firm's overall strategy and vital to its success. Pivato et
al (2008) wrote about importance of the role of mediating variables in
the responsibility-performance relationship. This author argued that
attention must be given to intermediate performance measures, such
as customer satisfaction, to prove positive correlations with social
investment. Also attention must be given on positively influenced
brand loyalty through building trust with consumers (Pivato et al,
2008). He shows that CSR initiatives may have an indirect positive
influence on firm financial performance. Accordingly, appreciation of
the complexity of the relationship between CSR and firm financial
performance would be much more beneficial, than a simplistic view
that only recognizes the clear and direct responsibility-performance
relationship.
The benefits that firms may attain from engaging in CSR

activities Kurucz et al (2008) identifies in four categories: 1) cost and
risk reduction; 2) gaining competitive advantage; 3) developing
reputation and legitimacy; 4) seeking win-win outcomes through
synergistic value creation. This view shows that there is an evidently
strong connection between leadership involvement in CSR activities
and benefits they get from those actions, which is consistent with
aforementioned hypothesis, that key factors of business social
responsibility operations is influence of stakeholders and financial
performance.
3. LEADERSHIP FOR CSR

Empirical studies of CSR have largely ignored the place of the
corporate leader in implementing CSR leaders (Waldman and Siegel,
2008). Although top managers are obviously in the best position to
influence these types of strategies and projects, researchers have
previously failed to examine the effect of leaders values, ethics and
styles in regards to CSR (Waldman and Siegel, 2008). Businesses often
cited in media for its negative impacts on the environment and
253
society. But we have also witnessed many examples of business's

positive social impact, leading to a growing recognition that business
can indeed be forced for good. Moreover, both systematic review
(Orlitzky et al, 2003) and case examples (Porter and Kramer, 2011)
demonstrate that when business invests in social responsibility, they
improve their bottom line. A socially responsible business enjoys a
favorable reputation. It is seen as a desirable employer by talent,
attracts committed employees and experiences smoother
relationships with stakeholders, including existing employees and
investitors (Brammer et al, 2007; Sen et al, 2006). Individuals and
leaders need to explore social, political, economic, cultural,
technological and environmental forces that foster or impede
sustainability.
What is leadership?
Leaders are not necessary managers although the study of

leadership assumed relationship between formally appointed leaders
and employees. Some authors defined leadership as a process of
influence (Jackson, 2005; Barker 2001). According to Waldman and
Siegel (2008) empirical studies of CSR have largely ignored the place
of the corporate leader in implementing CSR initiatives. Although top
managers are obviously in the best position to influence these types
of strategies and project, researches previously failed to examine the
effect of leaders value, ethics and style in regards to CSR. Waldmans
argument implies that the most appropriate leadership style for
organizations implementing CSR strategies is that which strategically
driven and which does not require maintaining an integrate to
personal values. Siegel on the other hand, argues that leader integrity
to personal morality can yield positive outcomes for businesses and
may actually be the driver for CSR strategies in organization
(Waldman and Siegel, 2008). De Hoogh and De Hartfog (2008) found
that leaders, who demonstrated a sense of right versus, wrong, duty,
concern of others, concern for consequences and also had a tendency
to judge own behavior, were seen as ethical leaders. A sense of duty
was found to link most strongly with the perception of ethical
leadership. Leaders who value the breadth of their organizations
stakeholders appear to be more successful in their leadership
positions, according to financial and social success achieved by
organization. In investigation conducted by Sully de Luque et al
(2006), about the most important values of decision making in 500
254
CEOs in 17 countries. The results indicate that the leaders with

strong economic values were viewed as authorities and failed to be
visionary. De Hoogh and De Hartog (2008) found that morality and
fairness and role clarification both positively correlated with
optimism about the future and perceived top level management
effectiveness. Third type of leaders were defined by Boerner et al.
(2007) as leaders who are not necessary ethical or socially
responsible, but such leaders are trusted. In particular,
transformational leadership has strong link to innovation (Shin and
Zhou, 2003). As it was said previously authentic leadership, ethical
leadership and transformational leadership have each been indirectly
or directly linked to corporate sustainability and CSR. Ethical leaders
display behaviors that indicate they seek to do the right thing
(Trevino et al, 2000). Authentic and ethical leadership share an
emphasis on honesty, openness and integrity as well as desire to do
what is right. Transformational leaders are charismatic: they inspire,
stimulate intellectually, and consider the individual and influence
through idealized visions. Wlummbwa et al (2008) also argue that
transformational leaders aim to develop followers into leaders.
Another and strongly contrasting style is autocratic leadership,
perhaps the first leadership style to be linked to CSR. Thomas Hobbes,
in his book, Leviatan (1651, 1985) argued this form of influence to be
the only way to control selfishness in the commercial world. This
style is characterized by coercion and a distinct lack of democratic
process in decision making (Van Vugt et al, 2004). Researchers have
proposed that the new key responsibility of leadership is sensmaking
of the external environment as leaders must help the organization
stay aware of and adapt to rapid changes in its industry and new
stakeholders demands (Crossan and Hulland, 2002; Vera and Crossan,
2004).
Mostovicz et al, (2009) start their opinion from the premise

that there are three leadership approaches to CSR:
- Micro view (license for companies to operate and ability to

create financial wealth depends on their acceptability in the eyes of
society),
- Macro view (the organization have a moral obligation
toward society and its goals range from economic to social and
environmental ones),
255
- Long term view (the organizations see long term

perspective with sustainability business as ultimate goal).
Leadership here focused on influencing others to attain social
change goals. Effective leadership for social changes involves
connecting and motivating and coordinating as well as being able to
transfer leadership altogether. Connecting leadership skills reach
beyond the project itself and help to form alliances or networks for
change by connecting actors.
4. SOCIAL CHANGE AND CSR

Creating a social change is a complex and uncertain endeavor. Social
change refers to an alteration in a societys social order (e.g. Harper,
1993). It describes a systemic transformation, over time, in patterns
of thoughts, behavior, social relationships, institutions and social
structure (Praszkier & Nowak, 2012: 36). Social change can take the
form of either formal policy changes that affect a group of people or
informal changes in a groups social value, status or power (Louis,
2009). It can be rapid, as when triggered by crisis or breakthrough
technological developments, or it can unfold slowly, perhaps
reflecting shifts in generational values triggered by economic
development (Inglehart, 2008). Thus, social change has been largely
understood as change that is happening to people (Ute et al, 2012).
It is strongly connected with corporate social responsibility concept
and its activities influence social changes. Also, it requires a leader
who is aware of the benefit results for company on one hand, and
possibility of well-being social change on the other. Essential action
for creating change is business partnership. They also enable change
spread. For instance, research on many community change initiatives
emphasized the need for project to build connections across diverse
community actors, including local businesses, religious groups and
educational institutions (Suminski et al, 2009). In line with this is the
definition of CSR (arevi, 2011) which promoted responsibility of
all organizations regardless to size and work field. Also there is
connection between social change and basic social responsibility
initiatives such as: corporate philanthropy, cause promotions, cause
relating marketing, corporate social marketing, community
volunteering, social responsible business practices (Kotler and Lee,
256
2005). There is a wide range of CSR activities popular with

businesses. Response to CSR also vary significantly by industry and
firm, given the variations in business preferences, social pressure, the
regulatory environment and the specific history and culture of each
company, as well as how these elements interact (Unated Nations,
2010). Regardless of the type and form of CSR activities businesses
employ they attempt to position the company in the favorable light of
viewpoints of its various stakeholders, especially customers. A similar
viewpoint is formulated by Hill et al (2003), who state that outcome
of company CSR initiatives depend on a greater extend on the level of
effectiveness with which chosen activities are implemented, than the
choice of CSR activities.
The question is who is business change? The target of

business change can be changes collectives, groups of individuals,
families, consumer groups, communities and regions. Most changes
are focused on individuals in aim of making social change for
community well-being.
As it was said previously, creating social change requires
understanding society as a complex, self-regulating system, which
dynamically responds to interventions (Doerner, 1990). According to
Ute et al (2012) four key characteristics of social change are
complexity, uncertainty, non-linearity and dynamism, and long term
perspective. Successful social change interventions need to
incorporate feedback loops to identify changes in a trend and adjust
actions accordingly.
Evidence of social changing is broadly distributed across four

areas (Figure 1.)
Figure 1 Areas of social change
257
Business leaders have space in these four areas for solving

community problems. By choosing suitably and continuous
socially responsible initiatives they can became a leader in
community. According to Ute et al (2012) three key components
of social change is Motivation with question Are there actors
motivate to change?; Capability- Do the actors have capabilities
to change? and final Opportunity Do the actors have resources
and condition to change? In this case we perceive company as
key actors which influence social change. Companies can change
people's behavior in order to benefit society and the
environment. Such social innovation fosters goodwill among
employees, customers and community members. It can also
create new industries and open up new markets. A socially
responsible business enjoys a favorable reputation. Because large
business has much power, it has opportunities to create
sustainability not only within its company by improving its
products, services and practices but beyond its company. Another
project known as The social change model established in 1994
(Dugan, 2006), approaches leadership as a proposeful,
collaborative, values based process that results in positive social
change. The model was build upon the following assumption:
- leadership is socially responsible, it impacts change

behalf of others.
- leadership is collaborative.
- leadership is a process, not a position.
- leadership is inclusive and accessible to all people.
- leadership is values-based.
- community involvment-service is a powerful vechile for
leadership
The Model is sometimes called the 7Cs for Change because

it espouses seven values of leadership that occur on the three
dimensions with the of positive social change. Each dimension
interacts with another (figure 2)

Group values
258
Collaboration
Common Purpose
Controversy with civility
Change
Consciousness of Self
Congurence
Commitment
Citizenship
Individual values
Society/
Community values
Figure 2 The Social Change Model
The measure of the social change model depends on the

change of affective group values (collaboration, common purpose,
controversy with civility), individual leaders value (consciousness of
self-congruence, commitment) and community values. On the basis of
this correlation it can be concluded that leadership, social
responsibility behavior of the company and social change are very
strong and mutually dependent.
5. CONCLUSION
According to all previously said it can be concluded:
- link between leadership, social responsibility behavior and

social change is strong and permanent present.
- leadership can operate in society and also have benefit in
sense of reputation.
- from the point of perception of key elements that influence
good company reputation and community benefit it can be said that
stakeholders influence and financial performance influenced
company to make social responsible initiatives. Also, for some further
research, it would be interesting to investigate financial performance,
259
because some author sees it as key factor of new area of corporate

social responsibility.
- key factor of social change is company. The question is what
type of leader is head of organization, and according to business
operation aim of social goal would be done.
Further research will be established on investigation about
link between leadership, CSR and social change among business
organization of all types in Republic of Serbia.
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KAZALO AUTORA/INDEX OF AUTHORS

A
Alfirevi, A. M., 59
Alfirevi, N., 73
B
Bri, R., 89
Buble, M., 1
Bueli, V., 195
C
Cerovi, Z., 137
Crnki, K., 113
izmi, E., 113
G
Gadi, M., 155
Glamuzina, M., 177
Glava, J., 165
K
Krui, D., 177
Krelj-olovi, Z., 137
L
Lamza-Maroni, M., 165
Lovrinevi, M., 177
Lugovi, S., 195
M
Malbai, I., 89
Mojsovska Salamovska, S., 215
O
Oroli, J., 89
P
Peronja, I., 59
Plazibat, I., 59
R
Renduli, D., 59, 73
Risti, K., 231
Risti, ., 231
S
Softi, S., 113
anti, ., 155
arevi, D., 249
T
Tadej, I., 195
Tipuri, D., 39
ivko, I., 155
W
Wasserbauer, B., 73
3rd Regional Meeting & International Scientific Conference of Management Departments
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Management, Leadership and Organisation in the 21st Century
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Sponsors:
DUBROVNIK AND NERETVA COUNTY
HRVATSKA GOSPODARSKA KOMORA

CROATIAN CHAMBER OF ECONOMY

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Trei regionalni sastanak i meunarodna

znanstvena konferencija katedri za menadment

Zbornik radova/Book of Proceedings

3rd Regional Meeting & International Scientific Conference of

University of Dubrovnik, Branitelja Dubrovnika 29, 20000 Dubrovnik,

ORGANIZACIJSKI ODBOR/ORGANIZING COMMITTEE:

Svi su radovi recenzirani u dvostrukome anonimnom

Trei regionalni sastanak i meunarodna

Agroturizam Konavle/Agritourism Konavle

PLENARNI IZLAGAI/KEY NOTE SPEAKERS:

omoguuje mlaim kolegama prostor za upoznavanje i razmjenu znanstvenih i

U Dubrovniku, veljaa 2014.

FROM THE EDITOR

Dubrovnik, February 2014

GLOBALNI PROGRAM/PROGRAMME OVERVIEW

Otvorenje i dobrodolica/Opening Ceremony & Official

Uvodna izlaganja/Keynote Speeches

prof. dr. sc. Marin Buble, professor emeritus:

prof. dr. sc. Darko Tipuri:

Pauza za kavu/Coffee Break

Izlet i veera/Excursion and dinner

etvrtak, 26. rujna 2013./Thursday, 26th September 2013

Prezentacije radova (3 sesije)/Paper Presentations

Pauza za kavu/Coffee Break

Kontakt seminar (4 sesije)/Contact Seminar (4 parallel tracks)

Pauza za kavu/Coffee Break

Prezentacije radova (3 sesije)/Paper presentations

Plenarna sesija, povratne informacije i dodjela potvrdi o

Razgledanje grada Dubrovnika/Dubrovnik City Tour

******* Prezentacije radova na Interkatedarskom skupu odravaju se na

ZNANSTVENI RADOVI/PLENARY LECTURES

Implementation of IT Projects in the SME

Risk Managment in SME and Financial Crisis

Exploring the Phenomenon of Urban Management:

Awareness and Perception of Cloud Computing Technology

POZVANA (PLENARNA) IZLAGANJA

M. Buble: MODELI MENADMENTA INHERENTNI...

Prof. dr. sc. Marin Buble, profesor emeritus

MODELI MENADMENTA INHERENTNI PODUZEU

M. Buble: MODELI MENADMENTA INHERENTNI...

1.1. Temeljni problemi menadmenta

Ovi i slini stavovi rezultat su problema u kojima se naao

- Kraj 20. i poetak 21. stoljea bilo je razdoblje ekonomske i

- Proivljena je informacijska i komunikacijska revolucija koja

M. Buble: MODELI MENADMENTA INHERENTNI...

omoguila da se rad obavlja bilo gdje i u bilo koje vrijeme. Time je

Svemu ovome treba se dodati i injenica da se poduzea danas

Menadment kao teorija koncipiran na paradigmi poduzea

Prvi znaajniji otklon od klasine paradigme menadmenta

M. Buble: MODELI MENADMENTA INHERENTNI...

Search of Excellance, u kojoj razvija koncept osam naela izvrsnosti

Poetkom 21. stoljea znaajan atak na tradicionalnu

Na osnovama tradicionalne paradigme razvijala se i praksa

M. Buble: MODELI MENADMENTA INHERENTNI...

sve do dananjih dana. Tako prakticiran model menadmenta doveo

Prvo, tradicionalni model menadmenta utjecao je da se ne

Drugo, tradicionalni model menadmenta doveo je do

S obzirom na navedene i druge probleme teorije i prakse

Birkinshaw, J., op. cit., str. 12-13.

M. Buble: MODELI MENADMENTA INHERENTNI...

ljudi u zajedniki rad kako bi ostvarili eljene zadatke i ciljeve

(1) Zagovornici statusa quo polaze od toga da je menadment

Pri ovome treba imati na umu da se bazini zakoni ljudskog