Menadzment Vodstvo I Organizacija U 21 Stoljecu

Treći regionalni sastanak i međunarodna
znanstvena konferencija katedri za menadžment
3rd Regional Meeting & International Scientific

Conference of Management Departments
Menadžment, vodstvo i
organizacija u 21. stoljeću
Management, Leadership and
Organisation in the 21st Century
Zbornik radova/Book of Proceedings
Uredila/Edited by:
izv. prof. dr. sc. Ivona Vrdoljak Raguž/Ivona Vrdoljak Raguž, Ph. D.
Sveučilište 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:
Sveučilište u Dubrovniku, Odjel za ekonomiju i poslovnu ekonomiju,
Dubrovnik, Hrvatska/University of Dubrovnik, Department od
Economics and Business Economics, Dubrovnik, Croatia
Izdavač/Publisher:
Sveučilište u Dubrovniku, Branitelja Dubrovnika 29, 20000
Dubrovnik, Hrvatska
University of Dubrovnik, Branitelja Dubrovnika 29, 20000 Dubrovnik,
Croatia
Za izdavača/For publisher:
Prof. dr. sc. Vesna Vrtiprah, rektorica/Vesna Vrtiprah, Ph. D., Rector
Urednica/Editor:
izv. prof. dr. sc. Ivona Vrdoljak Raguž, pročelnica Odjela za ekonomiju
i poslovnu ekonomiju
Ivona Vrdoljak Raguž, Ph. D., Head of the Department of Economics
and Business Economics
ISBN 978-953-7153-32-8
CIP zapis dostupan u računalnom Skupnom katalogu hrvatskih
knjižnica pod brojem 540220094.
ORGANIZACIJSKI ODBOR/ORGANIZING COMMITTEE:
Ivona Vrdoljak Raguž (voditeljica Organizacijskog odbora/chair

person)
Ivan Grbavac
Zorica Krželj-Čolović
Matea Matić
Davorka Turčinović
RECENZENTI/REVIEWERS:
Aleksić Mirić, Ana; Alfirević, Nikša; Barković-Bojanić, Ivana; Ćurak,
Marijana; Čizmić, Elvir; Dominici, Gandolfo; Dragičević, Marija; Dulčić,
Želimir; Fredotović, Maja; Garača, Željko; Garbin Praničević, Daniela;
Goić, Srećko; Griffin, Kevin; Groznik, Aleš; Grubišić, Dragana; Indihar
Štemberger, Mojca; Jelenc, Lara; Kaštelan Mrak, Marija; Klepić,
Zdenko; Knego, Nikola; Lahovnik, Matej; Lesko Bošnjak, Lidija;
Lovrinčević, Marina; Malić Bandur, Katerina; Oberman Peterka,
Sunčana; Osmanagić Bedenik, Nidžara; Pavičić, Jurica; Pavlić, Ivana;
Podrug, Najla; Poposki, Klime; Prester, Jasna; Rahimić, Zijada; Rakić,
Biljana; Sekliuckiene, Jurgita; Setnikar Cankar, Stanka; Shirokova,
Galina; Spremić, Mario; Stanka, Srića, Velimir; Šunje, Aziz; Umihanić,
Bahrija; Vrdoljak Raguž, Ivona; Vujić, Vidoje
Svi su radovi recenzirani u dvostrukome anonimnom

recenzentskom postupku.
All papers are subject to anonymous double-blind peer
review.
Treći regionalni sastanak i međunarodna
znanstvena konferencija katedri za
menadžment
3rd Regional Meeting & International

Scientific Conference of Management
Departments
Menadžment, vodstvo i
organizacija u 21. stoljeću
Management, Leadership and

Organisation in the 21st Century
SPONZORI/SPONSORS:
Agroturizam Konavle/Agritourism Konavle
Dubrovačko-neretvanska županija/Dubrovnik–Neretva County
Regionalna razvojna agencija Dubrovačko-neretvanska županije DUNEA /
Regional development agency Dubrovnik–Neretva 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
Turistička zajednica grada Dubrovnika/Dubrovnik Tourist Board
PLENARNI IZLAGAČI/KEY NOTE SPEAKERS:
Prof. dr. sc. Marin Buble, profesor emeritus, Sveučilište u Splitu, Ekonomski
fakultet Split, Croatia/University of Split, Faculty of Economics Split, Hrvatska
Naslov pozvanog predavanja: Modeli menadžmenta inherentni poduzeću 21.
stoljeća
Title of the keynote: Models of management inherent for the enterprises in the
21st century
Profesor emeritus dr. sc. Marin Buble rođen je 25. studenog 1938. u Trogiru, gdje
je završio osmogodišnju školu. Realnu gimnaziju završio 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
metaloprerađivačkoj industriji, petrokemiji i brodogradnji, u kojima je obavljao
različite vodeće funkcije od rukovoditelja odjela pa do direktora sektora. Dolaskom
na Ekonomski fakultet u Splitu, utemeljio je i predavao više premeta iz područja
menadžmenta, 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 širom tadašnje države, 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 Varaždinu, Strojarskom fakultetu u Mostaru i drugdje. U
okviru znanstvenoistraživačkog i stručnog rada bio je voditelj 6 znanstvenih
projekata i oko 40 stručnih projekata, te je objavio 29 knjiga (20 samostalno, 9 u
koautorstvu), 3 studije, 5 monografija, 3 rada u studiji, 40 radova u znanstvenim
časopisima, 66 radova u zbornicima (39 s međunarodnih i 27 s domaćih skupova).
Od knjiga su mu najpoznatije: Menadžment, Metodika projektiranja organizacije,
Međunarodni menadžment, Menadžerske vještine, Poslovno vođenje i Projektni
menadžment. U sklopu svoje stručne djelatnosti objavio je i brojne stručne radova, i
to jednu knjigu (Glossary of Management Terms), 65 radova u časopisima i 4 rada u
zbornicima. Član je uglednih znanstvenih istručnih časopisa, te utemeljitelj i urednik
međunarodnog časopisa Management – Journal of Contemporary Issues. Za svoj
znanstveni rad dobio je Nagradu grada Splita, nagradu Ekonomskog fakulteta u
Splitu za životno djelo, priznanje Ekonomskog fakulteta u Splitu za uspješan rad u
vođenju međunarodnog časopisa Management, te ga je odlikovao Predsjednik
Republike visokim odličjem Redom Danice Hrvatske.
Prof. dr. sc. Darko Tipurić, Sveučilište u Zagrebu, Ekonomski fakultet Zagreb,
Croatia/University of Zagreb, Faculty of Economics Zagreb, Hrvatska
Naslov pozvanog predavanja: Strategija u slijepoj ulici: ontološki i
epistemološki problemi discipline
Title of the keynote: Strategy in an impasse: the ontological and
epistemological problems of the discipline
Prof. dr. sc. Darko Tipurić rođen je 1966. u Sarajevu. Diplomirao je i
magistrirao na Ekonomskom fakultetu u Sarajevu, a 1993. obranio je doktorsku
disertaciju na Ekonomskom fakultetu Sveučilišta u Zagrebu. Redoviti je profesor
na Katedri za organizaciju i menadžment te suvoditelj specijalističkih
poslijediplomskih studija "Poslovno upravljanje - MBA" i "Strategija i
korporativno upravljanje" na Ekonomskom fakultetu u Zagrebu. Autor je više od
stotinu znanstvenih i stručnih radova iz područja menadžmenta, strateškog
menadžmenta, konkurentnosti poduzeća i korporativnog upravljanja. Objavio je
trinaest knjiga kao autor, suautor ili urednik. Dobio je četiri nagrade ''Mijo
Mirković'', za knjige Strateški savezi: suradnjom poduzeća do konkurentske
prednosti, ESOP i hrvatsko poduzeće, Nadzorni odbor i korporativno upravljanje i
Korporativno upravljanje. Sudjelovao je u radu i organizaciji više domaćih i
međunarodnih znanstvenih skupova, savjetovanja i simpozija. Član je uglednih
znanstvenih i stručnih asocijacija te i uređivačkih i programskih odbora više
znanstvenih časopisa i međunarodnih konferencija. Konzultant je brojnih
hrvatskih i inozemnih poduzeća i institucija.
RIJEČ UREDNICE
Nakon uspješno održanog prvog i drugog sastanka Interkatedarskog skupa i

međunarodnih znanstvenih konferencija iz regije, organiziranih u rujnu 2011. i
listopadu 2012., konzorcij fakulteta i sveučilišnih odjela (Ekonomski fakultet
Sveučilišta u Mostaru, Ekonomski fakultet Sveučilišta u Sarajevu - Bosna i
Hercegovina, Odjel za ekonomiju i poslovnu ekonomiju Sveučilišta u Dubrovniku,
Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, Ekonomski
fakultet Sveučilišta u Splitu, Ekonomski fakultet Sveučilišta u Zagrebu, Fakultet
za ekonomiju i turizam "Dr. Mijo Mirković " Sveučilišta Jurja Dobrile u Puli,
Fakultet organizacije i informatike Sveučilišta u Zagrebu, Ekonomski fakultet
Sveučilišta u Rijeci - Hrvatska) najavio je 3. regionalni Interkatedarski sastanak i
međunarodnu znanstvenu konferenciju u Dubrovniku.
U 2013. Sveučilište u Dubrovniku slavi svoju desetu obljetnicu osnutka i
tom prigodom, Odjel za ekonomiju i poslovnu ekonomiju organizira dva
znanstvena događaja tijekom rujna 2013. i ovaj Interkatedarski znanstveni skup
jedan je od tih događaja.
U ovom su zborniku prikupljeni radovi izloženi na Trećem regionalnom
Interkatedarskom znanstvenom skupu organizacije i menadžmenta s
međunarodnim sudjelovanjem, pod naslovom Menadžment, vođenje i
organizacija u XXI. stoljeću, a potom ih je recenzirao Međunarodni recenzentski
odbor.
Ovaj je skup bio i relevantan znanstveni forum, na kojem je izloženo 30
radova iz područja menadžmenta, vođenja, organizacije, poduzetništva i
informacijske tehnologije, obuhvaćenih zajedničkom temom koja ostaje vezana
za našu budućnost, menadžment, vođenje i organizaciju u 21. stoljeću. U
recenzentskom postupku sudjelovali su eminentni eksperti iz područja
menadžmenta, organizacije, poduzetništva 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 održali, prof. dr. sc Marin Buble,
professor emeritus s Ekonomskog fakulteta Sveučilišta u Splitu (pod naslovom
„Modeli menadžmenta inherentni poduzeću 21. stoljeća“) i prof. dr. sc. Darko
Tipurić s Ekonomskog fakulteta Sveučilišta u Zagrebu (pod naslovom „Strategija
u slijepoj ulici: ontološki i epistemološki problemi discipline“).
I dalje težimo k ostvarenju ambicija stvaranja regionalnog foruma za
razmjenu ideja vezanih za istraživanje i poučavanje u području menadžmenta,
vođenja, organizacije i informacijske tehnologije i nadamo se da će odjeci
Interkatedarskog skupa i publiciranje ovog zbornika kao i objava radova
prezentiranih na skupu i u međunarodno priznatom časopisu International
Journal of Management and Innovation (Taiwan), u široj znanstvenoj i stručnoj
javnosti biti pozitivni i motivirajući za daljnji rad u razvoju ovog projekta te će
potaknuti nove oblike suradnje između znanstvenika i nastavnika u široj regiji.
Regionalni pristup naglašava suradnju u znanstvenom i nastavnom radu i
omogućuje mlađim kolegama prostor za upoznavanje i razmjenu znanstvenih i
nastavnih iskustava te uspostavljanje novih profesionalnih veza uz razmjenu
mišljenja i najbolje prakse.
Doprinos Trećeg regionalnog Interkatedarskog znanstvenog skupa
organizacije i menadžmenta s međunarodnim sudjelovanjem leži u sudjelovanju
78 znanstvenika iz zemalja regije: Bosne i Hercegovine, Hrvatske, Srbije,
Slovenije i Makedonije. Različiti stavovi sudionika konferencije, kao i njihovi
prijedlozi rješenja za probleme u znanstvenom i nastavnom radu katedri za
organizaciju i menadžment u regiji, bili su izloženi na panel-diskusiji, kontakt-
seminarima i parelelnim sesijama.
Za vrijeme trajanja cijelog projekta od velike su pomoći bili članovi
Organizacijskog odbora i članovi Međunarodnog recenzentskog odbora, kojima
ovom prilikom posebno zahvaljujem.
U Dubrovniku, veljača 2014.

izv. prof. dr. sc. Ivona Vrdoljak Raguž (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 Mirković” 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 Tipurić, 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 Raguž, 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 dobrodošlica/Opening Ceremony & Official
Welcome
13.30 – 14.30 Uvodna izlaganja/Keynote Speeches
13.30 prof. dr. sc. Marin Buble, professor emeritus:
Modeli menadžmenta inherentni poduzeću 21. stoljeća
14.00 prof. dr. sc. Darko Tipurić:
Strategija u slijepoj ulici: ontološki i epistemološki problemi
discipline
14.30 – 15.00 Pauza za kavu/Coffee Break
15.00 – 16.45 Panel-diskusija/Panel Discussion
17.00 Izlet i večera/Excursion and dinner
Četvrtak, 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)
12.00 – 14.00 Kontakt seminar (4 sesije)/Contact Seminar (4 parallel tracks)
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 održavaju se na

hrvatskom/srpskom/bosanskom i/ili engleskom jeziku, a uvodna izlaganja,
plenarne sesije i kontakt seminari održavaju se na hrvatskom jeziku.
SADRŽAJ/TABLE OF CONTENTS
PLENARNA IZLAGANJA/PLENARY LECTURES
Modeli menadžmenta inherentni poduzeću 21. stoljeća 1

BUBLE, Marin
Strategija u slijepoj ulici: ontološki i epistemološki

problemi discipline 39
TIPURIĆ, Darko
ZNANSTVENI RADOVI/PLENARY LECTURES
Financial Performance and Implementation of Business

Excellence in Croatian Hotel Enterprises 59
ALFIREVIĆ, Ana Marija
PLAZIBAT, Ivana
RENDULIĆ, Darko
PERONJA, Ivan
Performance Effects Related to Implementation of

Enterprise Software: Empirical Evidence from Croatia 73
ALFIREVIĆ, Nikša
WASSERBAUER, Branko
RENDULIĆ, Darko
Influence of Public-Private Partnership on Quality and

Efficiency of Public Service 89
BRČIĆ, Ruža
ORŠOLIĆ, Jelena
MALBAŠIĆ, Ivan
Dizajniranje organizacijske strukture visokoobrazovnih

institucija treće generacije 113
ČIZMIĆ, Elvir
CRNKIĆ, Kenan
SOFTIĆ, Senad
Implementation of IT Projects in the SME 137
KRŽELJ-ČOLOVIĆ, Zorica
CEROVIĆ, Zdenko
Risk Managment in SME and Financial Crisis 155

GADŽIĆ, Mila
ŠANTIĆ, Željko
ŽIVKO, Igor
Exploring the Phenomenon of Urban Management:

a Case Study of the Faculty of Economics in Osijek 165
LAMZA-MARONIĆ, Maja
GLAVAŠ, Jerko
Menadžerski odgovor na poslovnu krizu – od uočavanja

kriznih simptoma do primjene kriznih strategija 177
LOVRINČEVIĆ, Marina
GLAMUZINA, Mia
KRUŽIĆ, Dejan
Awareness and Perception of Cloud Computing Technology

and its State in Croatian Companies – Preliminary Findings 195
BUŠELIĆ, Vjeran
TADEJ, Ida
LUGOVIĆ, Sergej
Integrating the Perspectives of Marketing Investments and

Marketing Expenditures in Innovative Organisational
Performance Measurement Systems 215
MOJSOVSKA SALAMOVSKA, Snezana
The Economics of Human Capital and Knowledge

Management 231
RISTIĆ, Žarko
RISTIĆ, Kristijan
Leadership for Corporate Social Responsibility

and Social Change – an Overview 249
ŠARČEVIĆ, Danijela
POZVANA (PLENARNA) IZLAGANJA
INVITED (PLENARY) LECTURES
M. Buble: MODELI MENADŽMENTA INHERENTNI... 1
Prof. dr. sc. Marin Buble, profesor emeritus

Sveučilište u Splitu
Ekonomski fakultet
Hrvatska
MODELI MENADŽMENTA INHERENTNI PODUZEĆU

21. STOLJEĆA
Sažetak
Tradicionalni komandno-kontrolni model menadžmenta već je u drugoj
polovici 20. stoljeća počeo doživljavati značajne promjene, koje su
postale posebno aktualne krajem tog stoljeća. To je vrijeme formiranja
društva znanja u kojemu nastaju nove paradigme menadžmenta među
kojime se ističe ona Druckerova (1988.) o viziji nove organizacije,
Davisova (1987.) o zamjeni hijerarhije mrežom, Nolanova (1988.) o
organizaciji 21. stoljeća. Uz to ne treba zaboraviti ni nove paradigme
organizacije proizvodnje koje su se manifestirale u japanskom konceptu
holonskog menadžmenta, njemačkom konceptu fraktalnog poduzeća i
američkom konceptu agilnosti u proizvodnji. Ti i drugi koncepti
rezultirali su onim što je Charles M. Savage (1996.) nazvao petom
generacijom menadžmenta koju karakterizira kokreacija kroz
virtualno poduzeće, dinamičke timove i umrežavanje znanja. Iz svega
toga, a i niza drugih koncepata razvijeni su noviji modeli menadžmenta
od kojih se ovdje upućuje na četiri – radikalni menadžmenta,
reinventivni menadžment, agile-menadžment i menadžment 2.0. Svi ti
modeli trebaju pokazati kako nije došao kraj menadžmentu, već da
njegovu budućnost tek treba osmisliti.
Ključne riječi: menadžment, model menadžmenta, radikalni
menadžment, reinventivni menadžment, agile-menadžment,
menadžment 2.0
1. UVOD
1.1. Temeljni problemi menadžmenta
Više je recentnih knjiga u kojima se sugerira da je menadžment danas
u ozbiljnim problemima. Tako Matthew Stewart 1 tvrdi da je
menadžment mit, profesor Julian Birkinshaw 2 s London Business
School, piše da je menadžment iznevjerio, Alan Murrey 3 navodi da
gledamo kraj menadžmenta, a izvršni direktor Jo Owen 4 pisao je o
smrti menadžmenta. U istom tonu nastavlja i Gary Hamel 5, koji
smatra da će budućnost zahtijevati revoluciju menadžmenta koja neće
biti ništa manje važna od one što ju je izazvala moderna industrija.
Ovi i slični stavovi rezultat su problema u kojima se našao
menadžment, što su proizašli iz činjenice da je svijet doživio goleme
promjene, koje bi se mogle sumirati u sljedećem: 6
- Kraj 20. i početak 21. stoljeća bilo je razdoblje ekonomske i
političke transformacije iz čega je rezultirao veći stupanj integracije
svjetske ekonomije s novim otvorenim tržištima u prethodno
zatvorenim regijama i novi izvirući konkurenti često s vrlo različitim
operativnim normama. To je prisililo poduzeća da se adaptiraju na
kulturalne norme onih zemalja s kojima posluju. I ne samo to -
nesmiljena konkurencija na globalnom tržištu uvjetovala je
fundamentalne promjene u ekonomskoj logici poduzeća. U
tradicionalnom modelu kapital je bio oskudan resurs, a strateški
imperativ poduzeća bio je što je moguće efikasnije transformirati
input u output. Danas je oskudni resurs znanje, i uspjeh poduzeća ne
ovisi o efikasnosti, već o kreativnosti i inovativnosti.
- Proživljena je informacijska i komunikacijska revolucija koja
je omogućila pristup nepredviđenom broju informacija. Pojava
interneta omogućila je pristup informacijama i zajednički rad u
disperziranim uvjetima kao što to nije bilo moguće nikada prije. Došlo
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.
omogućila da se rad obavlja bilo gdje i u bilo koje vrijeme. Time je

stvoren temelj i za pojavu virtualnog ureda koji niče kada treba na
svakom mjestu i u svako vrijeme, a kada njegova potreba prestane,
isto tako i on iščezava.
Dogodile su se mnoge socijalne promjene od kojih je posebno
značajna ona da ljudi žive i rade dulje, ali s mnogo više lojalnosti svom
vlastitom profesionalnom identitetu nego poduzeću u kojemu rade.
Došlo je do pojave „radnika znanja“ za koje je angažman u radu
prvenstveno povezan za posao koji obavljaju, a manje za plaću.
Njihova je pojava nužno zahtijevala i drugačiji odnos između
menadžmenta i zaposlenika.
Svemu ovome treba se dodati i činjenica da se poduzeća danas
suočavaju s ozbiljnom krizom koja nije samo jedan događaj -
financijski krah 2008. Ta je kriza znatno opasnija jer se odnosi na pad
ključnih pokazatelja uspješnosti poduzeća, kao što su stopa povrata,
broj inovacija, zadovoljstvo kupaca i zaposlenika, stopa fluktuacije.
Ona nije uzrokovana samo pogrješkama regulative ili ekonomske
politike već je ona ujedno i posljedica pogrješaka menadžmenta.
Ocjenjuje se da su menadžment kao teorija i menadžment kao praksa
doživjeli slom.
Menadžment kao teorija koncipiran na paradigmi poduzeća
kao zatvorenog sustava u kojemu su efikasnost i kontrola temeljna
načela, doživio je prvi udarac već u svojim začecima. Naime, Mary
Parker Folett je 1924. godine uočila tri ključne determinante vodstva
budućnosti – vodstvo s funkcijom služenja, moć raznolikosti i
samoorganizirani timovi. Time je razvila teoriju menadžmenta koja je
bila u suprotnosti s vladajućim postavkama tadašnjeg vremena. Tih
godina započeta istraživanja Elton Mayo sa svojim timom, stavila su
pod znak pitanja ispravnost Taylorova mehaničkog pristupa ljudskoj
dimenziji organizacije i učvrstili nov, po shvaćanju mnogih čak i
revolucionaran pristup problemima čovjeka na radu. No taj novi
pristup, bihevioristički pristup, još uvijek je ostao u okvirima
tretmana poduzeća kao zatvorenog sustava.
Prvi značajniji otklon od klasične paradigme menadžmenta
nastupio je krajem 60-ih kada se okolina konačno počela tretirati
važnim elementom menadžmenta. Tomu su najprije pridonijeli
Lawrence i Lorsch te brojni istraživači (Jeffrey Pfeffer i Gerald
Salancik, Marshall Meyer i drugi). Drugi značajniji udar na klasičnu
paradigmu nastupio je 1978. kada je Tom Peters objavio knjigu In
Search of Excellance, u kojoj razvija koncept osam načela izvrsnosti

koja su u potpunoj opreci s načelima tradicionalne paradigme
menadžmenta. Peter Senge je 1990. načinio daljnji otklon od klasične
paradigme menadžmenta konceptom učeće organizacije opisujući
organizaciju kao organizam koji je u stanju povećati svoje sposobnosti
i oblikovati ih za svoju budućnost. Iste godine Michael Hammer i
James Champy objavljuju svoj rad Reengineering the Corporation, koji
se temelji na postavci da više nije potrebno niti poželjno da poduzeće
organizira svoj posao oko zadatka, već posao mora organizirati oko
procesa. Time se posebno ruši tradicionalni koncept hijerarhijske
strukture i funkcijska koncepcija strukturiranja organizacije
Početkom 21. stoljeća značajan atak na tradicionalnu
paradigmu menadžmenta izvršio je Peter Drucker u knjizi Managing
in the next society (2002.) upućujući na promjene koje će nastati i
njihove implikacije za poduzeće, njegovu organizaciju i menadžment.
Najveći udar na klasičnu paradigmu menadžmenta izveo je Gary
Hamel u svojoj knjizi The Future of Management, koju je objavio 2007.
godine. On poziva menadžere da okrenu leđa postojećem
menadžerskom mišljenju i da uvedu praksu, prihvaćajući i njegujući
inovativnost. Drugim riječima, po njemu većina menadžerskih
principa i sustava utemeljeno je na potpuno nepotrebnoj
menadžerskoj paradigmi, pa su zbog toga menadžerske inovacije
ultimativni izvor konkurentskih prednosti. 7
Na osnovama tradicionalne paradigme razvijala se i praksa
menadžmenta koju su diktirala velika poduzeća postavši
dominantnima svojim modelom menadžmenta. Zahvaljujući
pionirima menadžmenta Tayloru, Gilbrethima i Fordu, ta su poduzeća
uspostavila formalne strukture i procese te hijerarhijski sustav
kontrole koji se prepoznaje i danas. Riječ je o takvu modelu
menadžmenta koji je bio oblikovan za efikasnost, niske troškove i
standardne proizvode. Na temeljima tog modela poduzeća su u
prošlosti ostvarila spektakularni uspjeh tako da je taj model postao
jedan od ključnih čimbenika ekonomskog progresa u dvadesetom
stoljeću. Međutim, 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 današnjih dana. Tako prakticiran model menadžmenta doveo

je do više problema, koji se manifestiraju u sljedećem: 8
Prvo, tradicionalni model menadžmenta utjecao je da se ne
vidi postojanje drugih alternativnih modela menadžmenta kao što su
oni u sportskim timovima, društvenim zajednicama, dobrovoljnim
organizacijama, obiteljima. Sve te organizacije funkcioniraju na
principima različitima od principima na kojima funkcioniraju velika
industrijska poduzeća, a principi tih organizacija potencijalno su
danas vrlo korisni. Interesantno je napomenuti da je još 1920 - tih
Mary Parker Folett iznijela ideju o opunomoćenju i povjerenju koje
izvire iz rada. Dok su njezini kolege proučavali praksu velikih
industrijskih poduzeća, ona je proučavala menadžment u
dobrovoljnim organizacijama. Nije iznenađujuće da je došla do nekih
novih i utjecajno zakašnjelih ideja te precizno naglašava da se
menadžment događa u širokoj paleti socijalnih postavka. Trebalo je
više teoretičara menadžmenta da osmisle neke od tih alternativnih
konteksta.
Drugo, tradicionalni model menadžmenta doveo je do
pogrješnog zaključka da su velika poduzeće 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 poduzeća.
Pokazalo se tijekom povijesti da su postojali i drugi oblici, kao što su
konfederacije nezavisnih poduzeća koja su radila u suradnji s
komunom, labavo povezane alijanse malih i srednjih poduzeća
porodično povezane ili kroz interesne grupe, i drugi. Neki od tih
oblika postoje još i danas, te pokazuju da postoji alternativa
tradicionalnom modelu menadžmenta.
S obzirom na navedene i druge probleme teorije i prakse
menadžmenta, mnogi teoretičari i praktičari nastojali su naći
adekvatna rješenja koja bi osigurala progres menadžmenta kao
discipline, ali u tome nisu daleko stigli. Stoga se danas nameće
potreba da se menadžmentu vrati njegova temeljna funkcija –
omogućavanje umjesto zapovijedanja a što je moguće povezivanjem
8 Birkinshaw, J., op. cit., str. 12-13.

ljudi u zajednički rad kako bi ostvarili željene zadatke i ciljeve

koristeći se raspoloživim resursima efikasno i efektivno. 9
1.2. Pristupi budućnosti menadžmenta

Tražeći rješenja za nastale probleme, te vraćanje menadžmentu
njegove temeljne funkcije, postavilo se temeljno pitanja: Može li se
menadžment unaprijediti tako da djeluje efektivnije kao agent
ekonomskog progresa i odgovorniji za potrebe zaposlenih? U traženju
odgovora na to pitanje iskristalizirala su se tri stava: 10
- održanje statusa quo
- oblikovanje novog model
- reinvencija postojećeg modela.
(1) Zagovornici statusa quo polaze od toga da je menadžment
fundamentalan način zajedničkog rada ljudi i bazičan zakon socijalne
interakcije, pa se stoga ne može tako lako mijenjati. Po njihovom
mišljenju možda trebaju proći i stoljeća da bi se on promijenio. Naime,
bez obzira na promjene konteksta u kojemu menadžment egzistira,
njegovi principi – postavljanje ciljeva, koordiniranje napora, nadzor
performansa i drugi – nikada se neće promijeniti. Tako Harold Leavitt
tvrdi da je hijerarhija ljudske aktivnosti stoljetna, a Henry Mintzberg
da se priroda menadžerskog rada teško mijenja desetljećima.
Pri ovome treba imati na umu da se bazični zakoni ljudskog
ponašanja ne mijenjaju tako brzo. Međutim, ovdje je riječ o praksi
menadžmenta koja je često povezana uz kontekst, pa kako priroda
poduzeća evoluira, tako će evoluirati i menadžment.
(2) Zagovornici oblikovanja novog modela menadžmenta
polaze od toga da je menadžment kakav znamo danas, razvijen za
industrijsku eru u kojoj je kapital bio oskudan resurs. Danas to više
nije tako – oskudni je resurs znanje, a progres se ostvaruje invencijom
i kreativnošću. Zbog toga je model menadžmenta u većini poduzeća u
raskoraku s današnjim vremenom. To je model prošlosti koji
karakterizira hijerarhijska struktura s birokracijom što vodi suglasju,
kontroli, specijalizaciji i standardizaciji. Oblikovan je za učinkovitost
9 https://en.wikipedia.org/wiki/Management
10 Prema Birkinshaw, J., op. cit. str. 18-22.
velikih poduzeća, a ne za traženje načina kako da ljudi najbolje rade

zajedno.
U proteklih desetak i više godina Internet je snažno utjecao na
poslovanje poduzeća iznjedrivši mnoštvo novih poslovnih modela, te
pomažući da postojeći operativni modeli budu znatno efikasniji. Stoga
nije nikakvo čudo što se poduzeća koriste njegovom DNA, to jest
njegovim vrijednostima kao što su transparentnost, kolaboracija,
meritokracija i samoodređenje, kako bi izvršila fundamentalnu
transformaciju menadžmenta.
Uz to je informacijsko-tehnološka revolucija učinila mogućim
cjelokupan novi način rada. Tako je po mišljenu Thomasa Malonea 11
prvi put u povijesti tehnologija omogućila postizanje ekonomske
koristi velikih poduzeća bez odustajanja od ljudskih benefita malih
poduzeća. Slično mišljenje imaju i drugi. Howard Rheingold 12 smatra
da će se najveće promjene zbog nove tehnologije odraziti na vrsti
odnosa, poduzeću, zajednici i tržištu. Mnogi gurui menadžmenta, kao
što 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 menadžmenta nazvan
Menadžment 2.0.
(3) Zagovornici reinvencije postojećeg modela menadžmenta
smatraju da se postojeći model ne može jednostavno odbaciti i
supstituirati nekim novim modelom, već da postojeći model treba
inovirati na temelju stečenog iskustva. U tom smislu postoji duga
povijest inovacija misli o menadžmentu - mnogi autori, kao što su
Mauro Guilen, Daniel Wren i Eric Abrahamson, dali su tome značajan
doprinos. Julian Birkinshaw u svojoj knjizi Gaint Steps in Management
opisao je 50 najvažnijih inovacija menadžmentu u proteklih 150
godina. U tom se razdoblju svaka generacija koristila vlastitim
pojmovima ističući iste ciljeve izvođenja rada poput: u ranim 1990-im
pojam je bilo opunomoćenje; u 1970-im kvaliteta življenja; u 1960-im
sociotehnički sustav; u 1930-im pokret ljudskih odnosa; u 1890-im
pokret dobrobiti rada.
Glavni zagovornik ovog pristupa (nazvanoga treći put) je
Julian Birkinshaw; on u svom konceptu reinventivnog menadžmenta
11 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.
polazi od bazične definicije menadžmenta – akta dovođenja ljudi da

zajedno ostvare željene ciljeve. Na temelju takve definicije
menadžmenta Birkinshaw smatra da se rasprava o aktivnostima i
principima menadžmenta može učiniti mnogo eksplicitnijom. U tom
smislu i njegova knjiga Reinventing Management sugerira da
menadžeri postaju svjesniji izbora o tome kako izvesti rad, te
pokazuje kako oni mogu napraviti pametnije izbore u budućnosti.
Nažalost, ta se svijest sporo mijenja, čemu su uzroci u sljedećem: 13
- ukorijenjeno mišljenje je teško mijenjati
- nova praksa menadžmenta je krha
- poduzeća su više zainteresirana za rezultate nego za
unapređenje prakse
- u teškim vremenima ljudi se plaše iskušati nešto novo
- eksterna regulacija vraća poduzeća natrag ka većem stupnju
centralizacije i kontrole.
Međutim, unatoč svim tim poteškoćama i sporim promjenama
u praksi menadžmenta, postoje i određene specifične tehnološke i
socijalne promjene koje će imati značajan utjecaj na način upravljanja
poduzećem u budućnosti.
2. SUVREMENI MODELI MENADŽMENTA

2.1. Uvodna razmatranja
Tokom proteklog stoljeća menadžment je kao znanstvena disciplina
doživljavao različite promjene – od tradicionalne, klasične
(strukturalne) pa do moderne i postmoderne paradigme. 14 Naime,
koncipiran na paradigmi poduzeća kao zatvorenog sustava u kojemu
su efikasnost i kontrola temeljna načela (racionalna škola
menadžmenta), doživio je niz promjena. Te su se promjene posebno
manifestirale krajem 20. stoljeća potaknute razvojem informatičke
tehnologije i umrežavanja, te su imale dramatičan utjecaj na
upravljanje i vođenje poduzeća. U svijesti ljudi nastala je predodžba o
poduzeću bez papira i bez ljudi - kompjutorski integrirana
proizvodnja (CIM) i kompjutorski integrirano poduzeće – CIE) – u
13Birkinshaw, J., op. cit. str. 41-43.

14Vidi o tome Buble, M., Tendencije u razvoju menadžmenta 21. stoljeća, Zbornik – Menadžment,
vođenje i organizacija u XXI. stoljeću, Ekonomski fakultet Split, Split, 2011., str. 1-9.
kojemu će ga top menadžment iz komandno-kontrolnog centra

usmjeravati prema budućnosti. Međutim, takva vizija nije ostvarena
jer su ljudi (zaposlenici) ono što poduzeću daje fleksibilnost i
kreativnost. Po mišljenju Savagea 15 efektivna je integracija moguća
tranzicijom od strme hijerarhije k plitkoj mreži u kojoj će postojati
izvjesna hijerarhija, ali će način operiranja biti kvalitativno drugačiji.
U tom kontekstu nastaje potraga za novim modelima menadžmenta,
pri čemu su razvijeni različiti koncepti relevantni za poduzeće 21.
stoljeća.
Već krajem 1970-ih Peter Drucker razvija svoj koncept „nove
organizacije“ u kojemu će buduće poduzeće imati bitno reduciran broj
razina menadžmenta. Ono će biti zasnovano na znanju i
samousmjeravanju, tako da će tradicionalni komandno-kontrolni
model imati malo značenja. Takvo će poduzeće, po njegovu mišljenju,
imati malo sličnosti s poduzećem 1970-ih godina. 16
U to isto vrijeme Stanley Davis očekuje pomak fokusa s
hijerarhijske na mrežnu organizaciju, premda „mreže nikada neće
zamijeniti ili nadopuniti hijerarhiju; radije će ovo dvoje biti uključeno
unutar šire koncepcije koja obuhvaća oboje.“ 17
Richard Nolan et al. sugeriraju da je birokratski hijerarhijski
oblik organizacije kojim se koristi najveći broj poduzeća istrošen, i da
organizacijska struktura poduzeća 21. stoljeća mora bili oblika mreže
kako bi ono bilo konkurentno. 18
Kao nastavak na ove koncepte menadžmenta razvijaju se i
određeni modeli od kojih se ovdje navode tri – japanski model holona,
njemački model fraktalne tvornice i američki model agilne
proizvodnje. 19 Iz tih modela izrasta novi model – model
samoorganizacije čijem razumijevanju značajno pridonose radovi
brojnih autora, od kojih se ovdje navode samo neki.
15 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 Više o tome vidi Savage, M. C., op. cit., str. 128-138.
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
može postići u krutim birokratiziranim strukturama. Stoga po
njegovu mišljenju treba svjesno proizvesti dezorganizaciju koja će
osloboditi, i to tako da se radikalno snizi vertikala menadžmenta, te
izvrši horizontalno raščlanjivanje poduzeća u male autonomne
poduzetničke jedinice. 21 Tu su i drugi značajni autori, kao što su
James Quinn Brian, Charles Handy, James O'Toole te Gifford i
Elizabeth Pinchot, koji pišu o inteligentnom poduzeću kao novoj
paradigmi, kraju birokracije i razlozima nastanka inteligentne
organizacije, vođenju promjena i vremenu nerazboritosti. 22 U tom se
kontekstu ne može mimoići Jessica Lipnack i Jeff Stamps kao glavni
nositelji znanosti o umrežavanju. 23 Uz njih se javlja i više autora
kojima su u fokusu istraživanja inteligentne organizacije,
kolaborativna inteligencija, intelektualni kapital i aktiva znanja. U tom
kontekstu valja spomenuti Michael McMaster s knjigom značajnog
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
menadžmenta od kojih se ovdje izdvajaju četiri relevantna:
- radikalni menadžment
- reinventivni menadžment
- agilni menadžment
- menadžment 2.0.
Karakteristika naznačenih modela menadžmenta je u tome što
oni predstavljaju različite putove izlaska iz krize u koju je zapao
tradicionalni menadžment, pri čemu su neki više, a neki manje
20 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, Jossey-
Bass, 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.

radikalni. Njihovo je poznavanje pretpostavka za daljnja istraživanja

koja bi trebala dovesti do relevantnih modela menadžmenta
primjerenih poduzeću 21. stoljeća.
2.2. Radikalni menadžment

2.2.1. Pojam radikalnog menadžmenta
U današnjim uvjetima turbulentnog okruženja opstanak poduzeća
uvjetovan je njegovom sposobnošću da bude visoko produktivno,
inovativno i u kojemu postoji visoka satisfakcija poslom. Stoga se
postavlja pitanje je li moguće stvoriti takve uvjete koji bi bili prikladni
da se formira i održi takvo poduzeće Stephen Denning tvrdi da je to
moguće uz primjenu radikalnog menadžmenta. 25 Po njemu radna
mjesta treba kreirati drastično drugačije od onih u tradicionalnom
menadžmentu, što implicira fundamentalni pomak u načinu mišljenja,
govora i djelovanja na radu, planiranju, organiziranju, upravljanju
ljudskim resursima, vođenju i kontroliranju. Drugim riječima, sve je
drugačije – on fundamentalno mijenja poslovanje. U tom smislu
Stephen Denning definira radikalni menadžment kao način
upravljanja organizacijama koji generira istovremeno visoku
produktivnost, kontinuirane inovacije, duboku satisfakciju poslom i
oduševljenje klijenata. 26 Radikalni menadžment usmjerava poduzeće
na konstantan rast vrijednosti onoga što ono nudi svojim klijentima.
Jednom kada se poduzeće prihvati tog cilja, tradicionalni menadžment
zasnovan na komandno-kontrolnom principu prestaje biti održiva
opcija. Umjesto toga poduzeće u svojoj organizacijskoj strukturi
prirodno gravitirati prema nekoj varijanti samoorganizirajućih
timova. Razlog je tome u činjenici da samo mobiliziranjem pune
energije i kompetentnosti zaposlenih, što se ostvaruje
samoorganiziranjem timova, poduzeće može generirati kontinuiranu
vrijednost inovacija potrebnih radi zadovoljenja klijenata.
Istovremeno, zadovoljstvo klijenata ima povratni utjecaj na
zadovoljstvo članova 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.

Za većinu poduzeća radikalni je menadžment fundamentalna

promjena njihove organizacijske kulture – od kulture uloga
(birokratske kulture) prema kulturi osoba (klaster strukture). Stoga
je veoma rizično da ga menadžment pokuša nametnuti kao što je to
činio implementacijom koncepta preoblikovanja poslovnih procesa.
Naime, radikalni menadžment nije uputno uvoditi tako da ga
koncipira grupa eksperata, a potom menadžment naturi zaposlenima
kao način izvođenja rada. Implementacija radikalnog menadžmenta
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 izvođenje rada na zadovoljavajući način. Da bi
se to ostvarilo, menadžment mora privući zaposlene na preuzimanje
odgovornosti u kokreaciji nove, produktivnije i sigurnije budućnosti.
To znači korištenje mogućnosti da radeći zajedno s drugim ljudskim
bićima odgovore nekim permanentnim zahtjevima ljudske prirode –
neke drevne i nataložene potrebe za činjenje stvari zajedno s ljudima
da bi oduševili druge. 27
Radikalni menadžment također reagira na anksioznost
(tjeskobu, strah) u mnogim novoosnovanima poduzećima da će prije
ili poslije, čak i ako su ona uspješna, doživjeti propast ne napuste li
paradigmu tradicionalnog u korist paradigme radikalnog
menadžmenta.
Radikalni menadžment pretpostavlja putovanje – to je nešto
što neće nikada prestati. Putovanje treba biti vođeno ne kroz
detaširanje kontemplacije, već od udubljivanja u prozaični rad čijim
su rezultatima zadovoljni klijenti. 28 Ono što na tom putovanju treba
napraviti je „povećanje ljudskih kapaciteta i simultano inspiriranje
visoke proizvodnosti, kontinuirano inoviranje, duboka satisfakcija
poslom i zadovoljstvo klijenta.“ 29
27 Denning, S., op. cit., str. 53-54.

28 Denning, S., op. cit., str. 40.
29 Denning, S., op. cit., str. ix.
2.2.2. Načela radikalnog menadžmenta

Postojeća praksa menadžmenta opterećena je s više problema
koji se ne mogu riješiti jednim popravkom, kao što su uzimanje više
zaposlenika 30, ili ubrizgavanje osjećaja hitnosti 31, ili uvođenje novih
tehnoloških platforma 32. To je moguće tek promjenom postojećih
načela menadžmenta i izgradnjom novih koja bi pomogla poslovnim
vođama izgraditi efikasna poduzeća u svijetu brzih promjena i
intenzivne globalne konkurencije. U tu je svrhu Stephen Denning,
razvijajući svoj koncept radikalnog menadžmenta, formulirao sedam
temeljnih načela prikazanih na slici 1.
Načelo # 1
Fokus rada na zadovoljenje klijenta
Interaktivno komuniciranje: priče, pitanja, razgovori
Načelo # 2
Rad pomoću samo-organiziranih
timova
Načelo # 3
Rad u iteraciji vođenoj od strane
Načelo # 7
klijenta
Načelo # 4
Isporuka vrijednosti klijentu u svakoj
iteraciji
Načelo # 5
Biti potpuno otvoren prema
zaprekama pri unapređenju
Načelo # 6
Stvarati kontekst za kontinuirano
samo-unapređenje pomoću tima
Kontinuirano inoviranje
Slika 1.: Radikalni menadžment: 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.
Nijedno od sedam naznačenih načela pojedinačno nije novo -

ono što je novo čine sva ona zajedno kao integrirani pristup i njihova
istovremena primjena. Ako bi se neko od njih izvodilo pojedinačno,
bilo bi neodrživo jer je u suprotnosti s teorijom i praksom
tradicionalnog menadžmenta. Odatle i potreba njihova zajedničkog
izvođenja kako bi se ostvario radikalni porast proizvodnosti i
zadovoljstva zaposlenih i korisnika njihovih outputa. U tom kontekstu
sedam povezanih (isprepletenih) načela radikalnog menadžmenta
čine novi mentalni model menadžmenta.
Istovremena primjena svih načela radikalnog menadžmenta
rezultira održivom promjenom koja je radikalno produktivnija za
poduzeće, bliža je inovativnom načinu mišljenja i donosi više
zadovoljstva zaposlenima i klijentima. Integrirana implementacija
svih načela daje pristup u njegovu punom potencijalu. Svaka
komponenta dodaje prirast: kada se one kombiniraju, prirast postaje
eksponencijalan. 33
Ključni dobitak primjene načela radikalnog menadžmenta je u
promjeni orijentacije koja je bila usmjerena na stvari (proizvode i
sustave), na orijentaciju usmjerenu na ljude - cilj usmjeren ljudima,
uloga menadžera usmjerena ljudima, mehanizam koordinacije
usmjeren ljudima, osobe usmjerene na vrijednosti i komunikacija
usmjerena ljudima. 34 U tom se smislu postavlja pitanje: Trebamo li
biti iznenađeni da u 21. stoljeću nije riječ o stvarima, već o ljudima?
2.3. Razlike između tradicionalnoga i radikalnog

menadžmenta
Iz svega što je prije rečeno razvidno je da između tradicionalnoga i
radikalnog menadžmenta postoje znatne razlike. One se pojavljuju u:
ciljevima, načinu organiziranja, planiranju, mjerenju napredovanja,
komuniciranju, odgovornosti za unapređenje i usmjerenosti na
konkurentnost. Te razlike imaju odgovarajuće konsekvence, kako se
to vidi iz tablice 1.

Tablica 1. Razlike između tradicionalnoga i radikalnog menadžmenta
Karakteristike Tradicionalni menadžment Radikalni menadžment
Cilj Svrha je rada da proizvede Usmjerenost rada na zadovoljstvo

dobra i usluge. klijenta.
Način organizacije Rad se izvodi individualno Rad se izvodi u

rada izvještavanjem nadređenoga. samoorganizirajućim timovima
Planiranje Rad se izvodi u skladu s Rad se izvodi u iterakciji vođenoj
iscrpnim planom. od klijenta usmjeren na
kontinuirano inoviranje.
Mjerenje Kako se rad odvija, osigurava se Isporuka vrijednosti klijentima
napredovanja izvještaj o napredovanju o tome svake iteracije.
što je sukladno planu.
Što se komunicira Komunikacija se odnosi na ono Biti potpuno otvoren u pogledu
što ljudi trebaju znati. smetnja unapređenju.
Unapređenje Šefovi su odgovorni za Stvaranje konteksta za
proizvodnost. kontinuirano samounapređivenje
s pomoću timova.
Kako se komunicira Jednosmjerna komunikacija: Interaktivna komunikacija kroz
slati poruke ljudima i kazati im izlaganja, pitanja i razgovor.
što trebaju raditi.
Glavna usmjerenost Redukcija troškova: ekonomija Vrijeme: isporuka više vrijednosti
konkurentnosti obujma, downsizing, klijentu što prije.
outsourcing.
Konsekvence Stopa povrata na aktivu često Kontinuirano inoviranje:
opada. Inovacije se usporavaju. samoorganizirani timovi
Četiri od pet radnika nisu normalno evoluiraju u timove
potpuno angažirani u svom visokih performansa. Fokusirani
poslu. Kupci dobivaju prosječne na zadovoljavanje klijenata s
proizvode i usluge. natprosječnom proizvodnosti i
jakom satisfakcijom poslom.
Izvor: Denning, S., op. cit., str. 8.
Konsekvence primjene radikalnog menadžmenta koje se u

krajnjoj liniji manifestiraju u višestrukom rastu proizvodnosti rada,
zadovoljstvom klijenata i satisfakcije poslom, dovoljno govore u prilog
prihvaćanju radikalnog menadžmenta. To doduše ne znači da je
radikalni menadžment lijek za sve probleme poduzeća – štoviše,
postoje situacije u kojima on nije aplikabilan, a to su pojedinačni 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 menadžment

Julian Birkinshaw 36, suosnivač The Management Lab sa Gary
Hamelom, razvio je model menadžmenta koji se bitno razlikuje od
onoga uobičajenog zasnovanog na četiri ili pet funkcija – planiranju,
organiziranju, kadroviranju, vođenju i kontroliranju. Po njemu
menadžment mora definirati ciljeve, motivirati zaposlene na
ostvarenje tih ciljeva, koordinirati njihove napore i donositi odluke. U
tom smislu on govori o četiri dimenzije menadžmenta od kojih dvije
tretira kao sredstva, a dvije kao ciljeve. Te se dimenzije menadžmenta
mogu ostvarivati primjenom dviju skupina divergentnih principa
unutar svake dimenzije, kako je to prikazano na slici 2.
Slika 2.: Četiri dimenzije menadžmenta (Birkinshaw, J., op. cit., str. 18.)
U vezi s naznačenim principima postavlja se nekoliko ključnih

pitanja. 37 Prvo, znači li to da će tijekom vremena poduzeća težiti k
ostvarivanju alternativnih principa postavljenih na desnoj strani
gornje slike? Drugo, ako konkurentska prednost ovisi o izboru
adekvatnog modela menadžmenta, postoje li neki kriteriji koji utječu
na izbor tih principa? Treće, ima li uopće smisla ponekad izabrati
tradicionalne (one na lijevoj strani) radije nego alternativne (one na
desnoj strani)? Četvrto, postoji li pouzdan klaster principa koje treba
zajedno povezati?
Da bi se dobio odgovor na ta pitanja, potrebno je razmotriti
način mišljenja i prakse menadžmenta razvijenih tijekom vremena.
36 Birkinshaw, J., Reinventing Management, Jossey-Bass, San Francisco, CA, 2012.
37 Birkinshaw, J., op. cit., str. 39.

(1) Koordiniranje aktivnosti

Koordinacija je proces usklađivanja i integriranja
individualnih i grupnih napora i aktivnosti da bi se uspješno ostvarili
zadaci i postavljeni ciljevi s minimalnim utroškom 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 menadžmenta rijetko
ostvaruju u svojemu ekstremnom obliku. Naime, između krajnjeg
modela tradicionalne birokracije, na jednoj, i modela čistog tržišta, na
drugoj strani, tri su modela moguća – model fleksibilne birokracije,
model internog tržišta i model mreže. Najveći broj poduzeća može se
locirati između ta dva principa primjenjujući različite njihove
kombinacije.
(2) Donošenje i komuniciranje odluka
Donošenje i komuniciranje odluka proces je izbora jedne od
nekoliko potencijalnih opcija i njihovo prenošenje onima koji po tim
opcijama trebaju postupati. Koju od tih opcija izabrati, može biti
veoma težak zadatak, a njegov rezultat zna imati dalekosežne
posljedice. Stoga je pitanje koji od principa menadžmenta primijeniti
pri tom izboru znajući da su dva od njih ključna, i to su: 39
- hijerarhija
- kolektivna mudrost.
Hijerarhija i kolektivna mudrost dva su principa
menadžmenta koja se u realnoj praksi najčešće ostvaruju u
kombinaciji, pri čemu ponekad prevladava prvi, a nekad drugi princip.
Na kontinuumu između ta dva principa četiri su modaliteta -
komuniciranje s podređenima, dobivanje inputa od podređenih o
donesenim odlukama, korištenje podređenima u rješavanju problema
i inoviranju, te korištenje eksternim inputima za unapređenje
odlučivanja
38 Bahtijarević-Šiber, F., Sikavica, P., Leksikon menadžmenta, Masmedia, Zagreb, 2001., str. 237.
39 Birkinshaw, J., op. cit., str. 87-92.
Kombiniranje ova četiri načina omogućava menadžmentu da

pri donošenju odluka ostvari maksimalnu efektivnost procesa
odlučivanja, a time i izbor najbolje odluke
(3) Postavljanje ciljeva
Postavljanje ciljeva jedna je od važnih aktivnosti
menadžmenta, te istovremeno je i važna motivacijska tehnika. Ciljevi
se mogu postavljati od hijerarhije, ali mogu izvirati i iz kolektivne
mudrosti. Međutim, kako nije svejedno na koji će se način ciljevi
postavljati, jednako tako nije svejedno na koji će se način oni
ostvarivati. Razlikuju se dva načina ostvarivanja ciljeva: 40
- podešavanje
- neizravnost.
Dok je u tradicionalnom menadžmentu princip podešavanja
dominantan i isključiv, danas sve više na značenju zauzima i princip
neizravnosti u postizanju ciljeva poduzeća. Taj se princip ostvaruje uz
pomoć tri modaliteta – slijeđenje indirektnog cilja, slijeđenje
kreativnog cilja i slijeđenje cilja u koji se vjeruje. Da bi se bolje
sagledalo značenje principa neizravnosti, potrebno je analizirati
različite pristupe kojima se poduzeća koriste a koji imaju svoje
specifičnosti, pa zbog toga i takvu primjenu.
(4) Motiviranje zaposlenih
Motivacija zaposlenih danas je jedno od krucijalnih pitanja
menadžmenta s obzirom na to da „više nisu toliko u pitanju ljudske
mogućnosti i znanja, jer su ona nesumnjivo golema, koliko
motiviranje i poticanje konstruktivne primjene tih mogućnosti u
funkciji ostvarivanja organizacijskih ciljeva i razvoja.“ 41 Doduše,
menadžmentu danas stoje na raspolaganju brojne tehnike motiviranja
zaposlenih kojih je razvoj osobito bio ubrzan nakon što su poznati
teoretičari motivacije Elton Mayo, Abraham Maslow, Douglas
McGregor i drugi otkrili humanu stranu poduzeća. 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 pokretače koji stimuliraju
40Prema Birkinshaw, J., op. cit., str. 120.

41Bahtijarević-Šiber, F., Management ljudskih potencijala, Golden marketing, Zagreb, 1999., str.
555.
ljude da rade bolje. 42 Ključno pitanje koje izvire iz tih pristupa (u

okviru kojih su razvijene brojne teorije motivacije) odnosi se na
razlikovanje ekstrinzične od intrinzične motivacije. Recentna
istraživanja što su ih proveli psiholozi Edward Deci i Richard Ryan
proširila su ovo mišljenje u nekoliko korisnih usmjerenja. 43 Jedno je
bolje razumijevanje komponenata intrinzične motivacije – potreba za
kompetencijama, potreba za autonomijom i potreba za povezanošću s
drugima. Drugo je identifikacija, hibrid trećeg tipa motivacije koji oni
nazivaju internalizacija ekstrinzične motivacije. Ekstrinzično-
intrinzična dihotomija, drugim riječima, stvarno je pomična skala s
različitim razinama internalizirane motivacije između dviju krajnjih
točaka.
Na temelju teorijskih ideja o motivaciji, Birkinshaw razvija
svoj model motivacijskog spektra u kojemu iznosi tri tipa pokretača –
materijalne, socijalne i osobne. Budući da je tretiranje intrinzične
motivacije novo i neuobičajeno (iako je njezin koncept poznat već
desetljećima) treba biti pažljiv pri njezinoj implementaciji. Naime,
radi se o tome da se koncept ekstrinzične motivacije prakticira u
velikih industrijskih poduzećima još u ranim godinama 20. stoljeća,
dok koncept intrinzične motivacija izrasta kao željena alternativa
ulaskom u 21. stoljeću.
(5) Četiri modela menadžmenta
Na temelju analize četiri dimenzije menadžmenta u kontekstu
tradicionalnih i alternativnih principa, Birkinshaw razvija modele
menadžmenta dovodeći te dimenzije u međusobnu vezu. On pravi
konceptualnu distinkciju između sredstava i ciljeva - sredstva se
odnose na koordiniranje aktivnosti i donošenje odluka, a ciljevi na
postavljanje ciljeva i motiviranje zaposlenih. Mapiranjem sredstava i
ciljeva u dvodimenzionalnoj matrici dolazi se do četiri generička
modela menadžmenta - 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 Više o tim pristupima vidi Buble, M., Menadžment, 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.
Slika 3. Modeli menadžmenta (Birkinshaw, J., op. cit., str. 174.)
Model otkrivanja (Discovery Model) uključuje labavije

definirane ciljeve i labavije definirana sredstva, a najčešće se
pojavljuje kod start-up poduzeća i u poduzetničkoj okolini.
Planski model (Planning Model) ima čvrsto definirane ciljeve i
čvrsto definirana sredstva. To je model koji se podrazumijeva u
velikim, etabliranim poduzećima koja imaju jasan set strateških
ciljeva i rutinski set procesa u izvođenju rada. Ovaj model
menadžmenta može biti visokoefikasan i profitabilan u stabilnoj i
predvidivoj poslovnoj okolini.
Model traganja (Quest Model) je onaj u kojemu poduzeća ima
čvrsto definirane ciljeve, a motiviranje zaposlenih provodi se
primarno uz pomoć ekstrinzičnih sredstava davajući zaposlenima
velik stupanj slobode u ostvarivanju ciljeva. To je dosta težak model
za dobro upravljanje.
Znanstveni model (Science Model) karakteriziraju čvrsto
definirana sredstva i labavo definirani ciljevi. Znanstveno se
istraživanje vodi uz prilagodbu na uspostavljene procedure i
standarde, ali se istovremeno zaposleni ohrabruju da pronalaze i
adresiraju mogućnosti (šanse) gdje god se one pojavile.
Izbor između četiri naznačena modela u stvarnosti ovisi o
određenim varijablama ili kontingencijskim čimbenicima
specifičnima za dotično poduzeće. Da bi se tako izabrani model

menadžmenta primijenio u konkretnom poduzeću, Brikinshaw navodi
četiri ključna koraka:44
- Razumijevanje. Raspravom o strateškom razvoju treba
uspostaviti dijalog o tome je li potrebno mijenjati postojeći model
menadžmenta.
- Evaluiranje. Nakon što je inicirana rasprava o promjeni
modela menadžmenta potrebno je identificirati i evaluirati blokatore
u postojećem i inovativnim solucijama provesti njihovu deblokadu.
- Planiranje. Da bi se deblokirali postojeći blokatori, potrebno
je predvidjeti adekvatne solucije kojima će se naći postojeća rješenja.
U tu svrhu postoje tri načina, a to su: decentralizacija, učenje iz drugih
konteksta i izokretanje tradicionalnih principa menadžmenta.
- Eksperimentiranje. Nakon što je selektirana određena opcija
deblokiranja, potrebno je provesti eksperimentiranje kako bi se ta
solucija provjerila. I kada je provjerena opcija implementirana, treba
također pozorno nadzirati njezino napredovanje.
Ovi su koraci ovdje prezentirani u linearnom obliku, ali
poduzeća često poduzimaju iterativni pristup - idući natrag i naprijed
između svakoga od ova četiri koraka.
2.5. Agilni menadžment

Proučavajući razvoj menadžmenta Jurgen Appelo je utvrdio tri
njegove faze – fazu znanstvenog menadžmenta, koju je nazvao
menadžment 1.0, fazu brojnih metoda i tehnika kojima je poboljšan
znanstveni menadžment a nazvao je menadžment 2.0 i najnoviju fazu
karakterističnu po kompleksnosti, koju je nazvao menadžment 3.0. S
vremenskog aspekta radi se o tri etape – prva obuhvaća otprilike
razdoblje prve, a druga otprilike druge polovice 20. stoljeća, dok treće
obuhvaća tekuće razdoblje 21. stoljeća. Appelo vjeruje da je
menadžment u svojoj trećoj inkarnaciji konačno dobio utemeljenje na
solidnim znanstvenim osnovama. Ranija poboljšanja (menadžment
2.0) još su uvijek korisna, ali se sada moraju zamijeniti pretpostavke o
hijerarhiji s mrežama jer je 21. stoljeća doba (epoha)
44 Birkinshaw, J., op. cit., str. 249.

kompleksnosti. 45 Po njemu je menadžment 3.0 zasnovan na teoriji

kompleksnosti u temelju koje se nalazi nelinearan način mišljenja, u
direktnoj suprotnosti s načinom mišljenja u tradicionalnome
menadžmentu (menadžmentu 1.0). Appelo vjeruje da su ljudi
najvažniji dio neke organizacije i da menadžeri moraju činiti sve kako
bi mogli držati ljude aktivnima, kreativnim i motiviranim. On dalje
vjeruje da se timovi mogu samoorganizirati i da oni zahtijevaju
opunomoćenje, autorizaciju (ovlaštenje) i povjerenje menadžmenta.
Objašnjava da samoorganizacija može voditi nečemu i da je ona
također prijeko potrebna da zaštiti ljude i podijeli resurse, te da dade
ljudima jasnu svrhu i definirane ciljeve. Također vjeruje da timovi ne
mogu ostvarivati ove ciljeve ako članovi tima nisu dovoljno sposobni,
te da menadžeri moraju također pridonijeti razvoju kompetencija.
Mnogi timovi operiraju unutar konteksta kompleksne organizacije i
stoga je uvjeren u to da je važno razmotriti strukture koje
poboljšavaju komunikaciju. Također misli da ljudi, timovi i
organizacije trebaju kontinuirano unapređenje kako bi odgodili
pogrješke što je moguće duže.
Na tim osnovama Appelo je razvio model menadžmenta
prikazan kao šestooki monstrum nazvan Martie – s odvojenim
pojedinim „okom“ koje gleda na ljude, opunomoćenje, poravnanje
(prilagodba, usklađivanje), unapređenje, kompetencije i strukturu. U
tom kontekstu model menadžmenta karakterizira šest aspekata:
- energiziranje ljudi
- opunomoćenje timova
- poravnanje (podešavanje) ograničenja
- razvoj kompetencija
- rast strukture
- unapređenje svega.
Ovi aspekti modela menadžmenta prikazani su na slici 4.
45 Appelo, J., Management 3.0 – Leading Agile Developers, Developing Agile Leader, Addison-
Wesley, Boston, MA, 2011., str. xxxv.

Slika 4. Martie, model menadžmenta 3.0 (Appelo, J., op. cit., str. 13)
Appelo se koristi terminom “views” umjesto “principles” ili

“pilars” (“stupovi“, „potpornji“) zato što on naglašava ideju da je to
jedan isti sustav s gledišta različitih kutova. Šest gledišta različiti su
načini 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 što svaki sustav čini specifičnim. U tom
kontekstu i model menadžmenta 3.0 je nekompletan. Međutim s
aspekta zakona komplementarnosti, bilo koja dva stajališta su
komplementarna.
Po mišljenju Appeloa uvijek će biti koegstirajućih i konfliktnih
modela menadžmenta, sa svojim prednostima i manama; nikada neće
postojati jedna teorija menadžmenta, pa zato treba krpati teorije,
metode i okvire.
Da bi pokazao kako su i drugi modeli menadžmenta također
nekompletni, Appelo analizira četiri modela: The Toyota Way,
Deming's 14 Principles, Mintzberg's Six-Plane Model i Hamel's Five
Principles. Što se tiče zadnjega od njih, on konstatira da iako
imenovanje pet principa menadžmenta koje navodi Hamel čine
dijelom nejasnim, ipak se prepoznaje najviše ideja koje oni nose
(eksperimentiranje, mutacija, darvinistička selekcija, umrežavanja
umjesto hijerarhija, distribuirano vodstvo, inspirirajući ciljevi, skrb za
ljude, različitost, kreativnost, inovativnost, itd.). Međutim u tom je
modelu izgubljen razvoj kompetencija. Po mišljenju Appeloa čini se da
se u Hamelovu modelu pretpostavlja kako izvrsni zaposlenici,
jednostavno, padaju s neba padobranom, koji nema cijene

zalijepljenom na njih. On zaključuje da to, nažalost, ne može nikada
biti njegovo iskustvo.
Postoje desetine, ako ne i stotine, modela menadžmenta od
kojih nijedan nije idealan iako se mogu naći značajne vrijednosti u
svakome od njih. Normalno je da ljudi preferiraju jednostavne
odgovore, ali svijet je kompleksniji nego što se obično misli.
Kada se raspravlja o menadžmentu, tada se, po mišljenju
Appeloa, ne bi trebalo prepirati oko toga tko ima pravo a tko ne jer su
svi modeli pogrješni, već bi se trebalo fokusirati na one koji su
korisniji u danom kontekstu.
2.6. Menadžment 2.0

Menadžment 2.0 najradikalniji je pristup razvoja menadžmenta – to je
pristup koji zahtijeva kompletnu promjenu paradigme menadžmenta.
U tom smislu, za menadžment 2.0 polazi se od pretpostavke da je
većina menadžerskih principa i sustava utemeljena na potpuno
nepotrebnoj menadžerskoj paradigmi, pa stoga menadžerske
inovacije predstavljaju ultimativni izvor konkurentskih prednosti. 46
Po njemu je nemoguće izgraditi ključne organizacijske sposobnosti
sutrašnjice na načelima menadžmenta 20. stoljeća, dakle na načelima
koja vuku svoje podrijetlo još sa samog početka industrijske
revolucije. Zbog toga se, drže zastupnici menadžmenta 2.0, moraju
razotkrivati i preispitivati dugogodišnje menadžerske ortodoksije
koje su dominirale proteklim stoljećem, s jedne, te analizirati praksu
naprednih poduzeća današnjice, s druge strane.
Nastanak i razvoj menadžmenta 2.0 može se promatrati s više
aspekata (u svakom je prisutan Gary Hamel) od kojih su tri specifična,
a to su:
- MIX – Management Inovation eXchange
- Management 2.0 Hackathon
- Management 2.0 Gary Hamela.
46Hamel, 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.
2.6.1. MIX – Management Inovation eXchange

MIX – Management Inovation eXchange je inovativni projekt koji su
pokrenuli ugledni profesori, predavači i praktičari poput Gary
Hamela, Setha Godina, Jeffreya Pfaffera, Roba Suttona, Vincent Nayara,
Billa Georgea i drugih. Namjera je ovom projektu poticati evoluciju i
revoluciju znanosti menadžmenta, koju drže najvažnijim izumom
ljudskog roda. S tog aspekta menadžment se tretira kao tehnologija
ljudskih postignuća koja je znatno pridonijela prosperitetu ljudskog
društva. Međutim, promjene do kojih je došlo nadasve tijekom druge
polovice 20. stoljeća, uvjetovale su da temeljne zasade menadžmenta
oblikovane krajem 19. i početkom 20. stoljeća više nisu dovoljne da bi
se učinkovito sučelile tim promjenama. Odatle potreba
fundamentalnog preispitivanja stoljetne teorije i prakse
menadžmenta nazvanoga moderni menadžment ili Menadžment 1.0
U oblikovanju novog modela menadžmenta ovaj projekt polazi
s dva aspekta – s aspekta novih imperativa i s aspekta novih
očekivanja
Novi imperativi Nova očekivanja
1. Ubrzane promjene 1. Svakoj se ideji moraju osigurati jednake

mogućnosti.
2. Hiperkonkurentnost 2. Doprinos bi se trebao više vrednovati od

preporuka.
3. Nivelacija znanja 3. Hijerarhija bi se trebala postavljati na

principu „odozdo prema gore“ radije nego na
principu „odozgo prema dolje.
4. Povećana odgovornost 4. Umjesto da se „dodjeljuju“, zadatke bi ljudi

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

mogućnosti osmišljavanja boljih načina umnožavanja i sabiranja
ljudskih nastojanja. Prije pojave Interneta tomu su služila dva rješenja
– tržište i birokracija, a Interenet je iznjedrio treći – distribuirane
mreže.
Prednost je tržišta da oslobađa inicijativu i strasti, a slabost

loša koordinacija kompleksnih zadataka. Nasuprot tomu, birokracija
dobro koordinira složene aktivnosti, ali zato ima slabost što ljudsku
inicijativu i kreativnost podređuje kontroli. Za razliku od tržišta i
birokracije, distribuirane mreže zahtijevaju malo ili nimalo kontrole, a
istovremeno maksimalno oslobađaju inicijativu i kreaciju. U tom
smislu one omogućavaju da se kompleksne aktivnosti koordiniraju
zaobilaženjem administrativnih prepreka, a što bi moglo omogućiti 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 budućnost i za ljudska bića.
Da bi se te mogućnosti ostvarile, nije dovoljno samo
implementirati distribuirane mreže već je potrebno prihvatiti DNK
Interneta s utkanom matricom vrijednosti koja naglašava zajednicu,
slobodu, fleksibilnost, transparentnost, meritornost i
samoodređenje. 47 Kako bi se na tim osnovama oblikovao novi,
inovativni koncept menadžmenta, na dvodnevnoj konferenciji 2008.
godine okupilo se tridesetak vodećih svjetskih mislilaca i lidera iz
područja teorije i prakse menadžmenta i oni su oblikovali Smjernice
za razvoj menadžmenta. U tom je dokumentu sintetizirano 25
ambicioznih ciljeva koji bi trebali redefinirati menadžment,
grupiranih u šest skupina: 48
- ozdraviti dušu biznisa
- osloboditi i pokrenuti ljudske potencijale
- poticati stratešku obnovu
- podijeliti moć širom organizacije
- preoblikovati umove lidera i menadžera
- uspostaviti ravnotežu i sklad.
Tako sažet koncept MIX-a počiva na tome da se iskoristi
mogućnostima tehnologije Web 2.0 kako bi se potaknuo razvoj
programa Menadžment 2.0. Pritom treba naglasiti da sve naznačene
smjernice (moonshots) nisu nove jer se one već susreću u različitim
47 MIX Manifest, Quantum21.net, veljača, 2012., str. 4/14.

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

kako bi se potakla istraživanja za novim nekonvencionalnim
rješenjima, a što je zapravo i temeljni cilj MIX-a.
2.6.2. Management 2.0 Hackathon

Management 2.0 Hackathon pionirski je eksperiment u rješavanju
velikih problema Management Inovation eXchange (MIX) u zajednici
sa Saba i Enterprise 2.0 konferencijom.
Polazi od ograničenja Menadžmenta 1.0 u rješavanju
problema s kojima se sučeljavaju današnje organizacije što se
manifestiraju u:
- rapidnom ubrzanju tempa promjena
- rastućemu mnoštvu nekonvencionalnih rivala i osipanju
(rušenju) ulaznih barijera
- rapidnom prijelazu iz „ekonomije znanja“ u „ekonomiju
stvaralaštva“.
Kako bi se sučelile s takvim izazovima organizacije će morati
postati adaptabilnije, inovativnije i inspiriranije više nego što su to
danas. Nažalost, principi na kojima je zasnovana konvencionalna
praksa (kao što su hijerarhija, zapovijedanje i kontrola), razvijena
prije punog stoljeća, nisu dostatni potrebama 21. stoljeća. Stoga je
potrebno izvesti fundamentalnu promjenu u praksi tradicionalnog
menadžmenta polazeći od principa izvedenih iz Web-a. Pritom se ima
u vidu da za razliku od većine organizacija Internet već ima svojstva
adaptibilnosti, inovativnosti i inspitrativnosti. U tom smislu treba
tražiti primjere gdje: 49
- koordinacija se događa bez centralizacije
- doprinos vrijedi više nego vjerodajnica (akreditiv)
- moć teče od onih koji dodaju vrijednost
- mudrost mnogih istiskuje autoritet nekolicine
- nove ideje dobivaju pojačanje radije nego drobljenje
- performanse prosuđuju kolege
- doprinos je uključen radije nego da je zapovijeđen
- 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.
Iz toga se logično postavlja pitanje onome menadžmentu koji

teži biti inovativan: Kako se može upregnuti snaga Web-a – njegove
tehnologije, pristupi i temeljni principi – a da bi se izvela reinvencija
menadžmenta? To je bilo pitanje s kojim su se uhvatili u koštac
Management 2.0 Hackathon, MIX, Saba i Enerprise 2.0 Konference.
Oni su u studenome 2011. godine okupili inovatore menadžmenta s
više od pet kontinenata i oni su zajedničkim, intenzivnim, online,
kolaborativnim naporima ispitivali kako principi i praktični alati
Web-a mogu oblikovati neku organizaciju adaptibilnom, inovativnom
i inspirativnom kakav je i sam Web.
Management 2.0 Hackathon je velik, online, događaj rješavanja
problema uz pomoć kolektivne inteligencije naprednih praktičara i
tehnologa menadžmenta iz cijelog svijeta, primjenom platforme
socijalnog umrežavanja. Hackathon je praktičan zajednički napor
usmjeren na stvaranje svježih i praktičnih odgovora na današnje
izazove menadžmenta kao i opskrbljivanje sudionika vještinama kako
bi postali inspirirani inovatori menadžmenta. To je zasnovano na
pionirskoj metodologiji MIX-a koja će pomoći sudionicima i trebala bi
dati odgovore na neka ključna pitanja. 50
Ona poduzeća koja budu razvijala svoju praksu menadžmenta
brže od drugih, opstat će u ovim burnim vremenima.
U traženju odgovora na ta pitanja Management 2.0 Hackathon
razvio je adekvatnu metodologiju i definirao 12 principa
Menadžmenta 2.0. 51 Ti su principi: otvorenost, zajedništvo,
meritokracija, aktivizam, kolaboracija, značenje (smisao), autonomija,
sposobnost slučajnog otkrivanja, decentralizacija, eksperimentiranje,
brzina i povjerenje. 52
Istraživački tim Hackathona radio je na nalaženju onih
organizacija koje su spremne primijeniti spomenute principe pa je
pronađeno 30 realnih primjera moguće primjene. 53
50 Ibidem, str. 5.
51 Detaljnije o tim principima vidi http://www.managementexchange.com/m20-principles
52 Management 2.0 Hackathon – Harnessing the Power of the Web to Reinvent Management, str. 5.
53Neki od tih primjera mogu se naći na sljedećim 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-your-
companyhttp://www.managementexchange.com/hack/why-points-trump-
2.6.3. Management 2.0 Gary Hamel

Gary Hamel, ugledni predavač, publicist, osnivač neprofitne
organizacije Management Lab i suosnivač platforme MIX -
Management Inovation eXchange, drži nasušnom potrebom
redefinirati menadžmenta. Analizom ključnih postavka tradicionalnog
menadžmenta osmišljenoga prije više od sto godina u nekome
drugačijem svijetu koji je od vođa i menadžera tražio standardizaciju,
specijalizaciju, hijerarhiju i čvrstu kontrolu, Hamel pokazuje put kojim
treba ići u inoviranju menadžmenta. U tom smislu on upućuje na
potrebu da se remodeliraju oronule utvrde načela, procesa i praksa
tradicionalnog menadžmenta što bi trebalo ići u smjeru odozgo prema
dolje. 54 Po njegovu mišljenju najuspješnija poduzeća u ovom stoljeću
bit će ona koja prihvate pravila menadžmenta za novo doba, a ne ona
koja su se pomirila sa suboptimalnim kompromisima i
organizacijskim nekompetencijama kao neizbježnim nuspojavama
modela menadžmenta s početka 20. stoljeća. 55
Svrhu menadžmenta Hamel vidi u umnožavanju ljudskih
postignuća, za razliku od tradicionalnog menadžmenta, kojemu je
svrha bila rješavati probleme kontrole i učinkovitosti. U tom je smislu
cilj menadžmentu prvo umnožiti, a potom sabrati ljudski trud – kako
bi se iz ljudi izvuklo više no što bi se moglo očekivati, i to dajući im
prikladna sredstva, poticaje i radne uvjete, a potom udružujući te
napore tako da se ljudima omogući zajedničkim snagama postići ono
što pojedinačno ne mogu. Ti se ciljevi mogu projicirati na dva vektora
(slika 5) 56.
Ona poduzeća koja osmisle bolje načine umnožavanja i
sabiranja ljudskog truda stječu prednost u pogledu izvrsnosti. To
mogu samo ona što su svoju strukturu konfigurirala u obliku mreže u
kojoj je svatko (potencijalno) povezan sa svakim. U tom slučaju
horizontalni procesi kontrole i usklađivanja 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-hidden-
herohttp://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.
Umnožavanje
napora
Inovacija
Strast menadžmenta
Kreativnost
Inicijativa
Intelekt
Marljivost
Poslušnost
Sabiranje
napora
Slika 5. Dimenzije menadžerske djelotvornosti (Hamel, G., op. cit., str. 251.)
To je golema promjena u središtu koje se nalazi novi

mehanizam okupljanja ljudskog truda – distribuirana mreža. Naime,
tisuće su godina tržište i hijerarhija bili jedini mehanizmi tog
sabiranja, a sada im se pridružuje i treća opcija - distribuirane mreže,
koje postoje u realnom vremenu. U tom smislu, po Hamelovu
mišljenju, internetska se mreža razvija brže nego išta drugo što je
čovjek ikada stvorio – većinom iz razloga što nije hijerarhija. Mreža je
čitava organizirana kao periferija, bez središta centra. Takva mreža
izravna je uvreda organizacijskom modelu koji prevladava još od
samih početaka ljudske prošlosti. 58
U svom istraživanju budućnosti menadžmenta Hamel je
postavio pet elementarnih principa (načela) Menadžmenta 2.0, a to
su: 59
- raznolikost
- fleksibilnost
- aktivizam
- značenje
- slučajna spoznaja.
Tih su pet načela bezvremenska i u značajnoj su suprotnosti s
tradicionalnim načelima menadžmenta. Zbog toga održavati

59 Hamel, G., op. cit., str. 154-180.
ravnotežu između načela modernoga i načela postmodernog

menadžmenta koja će paralelno egzistirati, neće bit lako. Naime,
jednom prihvaćena načela prenose se iz generacije na generaciju, i oni
koji ih private, obično ih ne podvrgavaju kritičnom promišljanju.
Utoliko je veći izazov teoretičarima i praktičarima menadžmenta da
tu ravnotežu održe.
Sva ova načela pretpostavljaju radikalne promjene prakse
menadžmenta pa se stoga postavlja pitanje može li se to dogoditi u
prvih dvadeset ili trideset godina ovog stoljeća kao što se to dogodilo
ranih godina 20. stoljeća? Hamel vjeruje da je to moguće, i da se mi
moramo potruditi da se to dogodi. Po njegovu mišljenju izazovi s
kojima se moraju suočiti poslovni vođe 21. stoljeća barem su jednako
zastrašujući, uzbudljivi i originalni kao oni s kojima su se prije stotinu
godina morali nositi svjetski industrijski pioniri. 60 Naime,
menadžment je u prvoj polovici 20. stoljeća doživio nagli rast i
dosegnuo svoj razvojni vrh na kojemu se zaustavio. Stoga se s pravom
postavlja pitanje je li menadžment zapeo u vremenski škripac ili mu je
pak došao kraj – kao što je po mišljenju Francisa Fukuyame došao
kraj povijesti? Što ako moderni menadžmenta nije dosegao vrhunac
učinkovitosti i, uzevši u obzir izazove koji ga očekuju, uopće se, tako
reći, ne penje po pravoj planini? - pita se Gary Hamel.
U traženju odgovora na takva pitanja, osmišljavat će se
budućnost menadžmenta i ona neće biti ništa manje iznenađujuća od
one s kraja 19. stoljeća kada su nastajala velika poduzeća i paradigma
menadžmenta na kojoj su građena. Iako se već danas govori o „post-
menadžerskom“ društvu, pa čak i „postorganizacijskom“ društvu, to
ne podrazumijeva budućnost bez menadžmenta. Međutim, doći će do
transformacije menadžmenta u kojemu će menadžeri sve manje i
manje biti „menadžeri“, ali će i dalje morati usklađivati aktivnosti,
poravnavati individualne napore, određivati ciljeve, disperzirati
znanje, alocirati resurse, ali će se taj posao sve više i više
raspoređivati periferiji. 61
Menadžment 2.0 neće u potpunosti zamijeniti Menadžment
1.0 iako se radi o nekompatibilnim konceptima između kojih će biti
suprotstavljanja. Kako u svojoj knjizi The Rise of the Creative Class
Richard Florid ističe: „Najveći problem koji će okarakterizirati doba

koje nam predstoji jesu neprestane trzavice između kreativnosti i

organizacije.“ 62 Drugim riječima, bit sukoba između ova dva koncepta
je u tome da se birokratska hijerarhija nadvlada demokracijom, dakle
da se rigidne strukture maksimalno olabave. Time se, po Hamelovu
mišljenu, prvi put od svitanja industrijskog doba i na jedinstven način
stvara poduzeće spremno za budućnost a koje je ujedno prikladno za
ljudska bića. 63
3. ZAKLJUČNA RAZMATRANJA
Menadžmentu nije došao kraj kao što je po mišljenju Francisa
Fukuyame 64, došao kraj povijesti. Međutim, očito je da će se on
mijenjati s obzirom na izazove s kojima se mora suočiti u 21. stoljeću.
Te će promjene biti orijentirane na osuvremenjivanje menadžmenta
kako bi se uspostavila neka nova načela začeci kojih se mogu naći već
u nekim današnjim poduzećima. Naime, nemoguće je izgraditi ključne
organizacijske sposobnosti sutrašnjice na načelima menadžmenta 20.
stoljeća, kojima se podrijetlo još sa samog početka industrijske
revolucije. Zato je prijeko potrebno razotkrivati i preispitivati
dugogodišnje menadžerske ortodoksije što su dominirale proteklim
stoljećem, s jedne, i analizirati praksu naprednih poduzeća današnjice,
s druge strane.
Prvi put od svitanja industrijskog doba, jedini način da se
stvara poduzeće spremno za budućnost jest oblikovanje onoga koje je
također prikladno za ljudska bića. Takvo poduzeće treba temeljiti na
vrijednostima koje odbacuju odvojenost i stvaraju povezanost, a to su:
- odgovornost za cjelinu
- važnost općeg dobra
- jednakost
- poštivanje svih oblika života
- bezuvjetna skrb.
Sve to pokazuje da opstanak u 21. stoljeću traži od poduzeća da veću
pozornost posveti unutarnjim potrebama zaposlenih. Umjesto
orijentacije na materijalno blagostanje i nagrade, u 21. stoljeću bit će

64 Fukuyama, F., The End of History and the Last Man, Free Press, New York, 1992.
orijentacija na vrijednosti i duhovno blagostanje. Ljudi će tražiti

poduzeća koja će im osigurati unos vlastitih vrijednosti u posao,
priliku da naprave pozitivne promjene u svijetu i da postanu ono što
žele biti – da u potpunosti ispune svoj potencijal. Poduzeća koja
uspješno oslobode ljudske duhovne potencijale, sigurno će nadmašiti
ona poduzeća što svoje poslovanje još uvijek temelje na staroj
komandno-kontrolnoj paradigmi. To doduše ne znači budućnost bez
menadžmenta, ali svakako znači da će menadžeri svoj rad temeljiti na
novim modelima u temelje kojih leže sljedeće komponente:
- zajednička vizija i hrabra misija
- neznatna hijerarhija i široki raspon kontrole
- mali samoupravni timovi s rotirajućim vodstvom
- sloboda mišljenja i slijeđenja vlastitog instinkta
- mnoštvo brzog i ekonomičnog eksperimentiranja
- gusta mreža bočnog komuniciranja
- politika davanja iznimnih nagrada ljudima koji smisle
iznimne ideje
- pristup usredotočenosti cijelog tima na razvoj proizvoda
- korporacijsko vjerovanje koje potiče zaposlenike da na prvo
mjesto stave korisnika.
Iz svega toga proizlazi da se nije došlo do kraja menadžmenta-
- njegovu budućnost tek treba osmisliti. Ono što će se dogoditi u toj
budućnosti vjerojatno neće donijeti manje zaprepaštenja od onoga što
ga u svojem nastajanju donio moderni menadžment krajem 19.
stoljeća. Tada su osmišljeni alati i metode menadžmenta imali
namjeru pomoći u rješavanju problema kontrole i učinkovitosti u
poslovanju poduzeća industrijskog društva. U postindustrijskom
društvu ti alati i metode postaju neadekvatne pa se razvijaju brojne
nove. Međutim, danas po nekima već nastupa postmenadžersko i
postorganizacijsko društvo što ima bitnog odraza na načela, alate i
metode menadžmenta. To doduše ne znači budućnost bez
menadžmenta, ali svakako znači da će menadžeri sve manje i manje
obavljati one svoje klasične funkcije.
Budući da razina obrazovanja raste i informacijska tehnologija
se ubrzava, razlika između „menadžera“ i „radnika“ će nestati i
upravljanje će znanjem biti svačija odgovornost. U tom je smislu
zadatak svakog zaposlenika da uči, a uloga je menadžera da
promovira to učenje. Rješavanje problema koji se pojavljuju u
poduzeću, te planiranje i donošenje odluka postaju zajedničko
područje svakoga zaposlenika, pa odatle potreba za unapređenjem

komunikacija postaje prioritetnom, što od menadžera zahtijeva da se
sve više koristiti dijalogom i drugim komunikacijskim alatima.
Promjene koje nastaju neće biti samo stvar menadžmenta već
će upravljanje njima biti uobičajen posao, a menadžeri će biti agenti
promjena što vode svakoga zaposlenika kako bi pronašao i koristio se
najbolje novom praksom.
Kako budu nestajale granice unutar organizacija i u svijetu
općenito, to će rasti područje menadžmenta i menadžeri će biti
stručnjaci za organizacijski razvoj, stručnjaci različitosti, stručnjaci
facilitatori, stručnjaci konzaltinga i još mnogo drugoga.
U svojoj knjizi The Rise of the Creative Class Richard Florida
otvoreno kaže: „Najveći problem koji će okarakterizirati doba što nam
predstoji jesu neprestane trzavice između kreativnosti i
organizacije.“ 65
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D. Tipurić: STRATEGIJA U SLIJEPOJ ULICI: ONTOLOŠKI I EPISTEMOLOŠKI... 39
Prof. dr. sc. Darko Tipurić

Sveučilište u Zagrebu
Ekonomski fakultet
Hrvatska
STRATEGIJA U SLIJEPOJ ULICI: ONTOLOŠKI I

EPISTEMOLOŠKI PROBLEMI DISCIPLINE
1. STRATEGIJA KAO TRANSNARATIV

Strategija je društvena konstrukcija; rezultat je domišljanja i
prepoznavanja uzoraka u ponašanju, socijalne interakcije i
usuglašavanja različitih aktera; njezino određenje je raznovrsno i
promjenjivo, nerijetko nejasno i kontradiktorno. Svugdje je
zastupljena, široko rasprostranjena i nerijetko nezaobilazna; njezin
smisao i sadržaj ne podudaraju se u svakoj situaciji i ovise o vremenu,
prostoru i području u kojemu se primjenjuje. 1
Strategija jest i postoji, ali je bremenita grozdovima
promjenjivih značenja bez univočne identifikacije. To je ontološki
problem par exellence. Epistemološki je problem, s druge strane, što
se ne može dati razumno precizan, dokumentiran i provjerljiv opis
strategije.
Strategija je stvoreni pojam oko kojeg su se nanizali grozdovi
značenja. Neprijeporno je da su neka od njih uzajamno
suprotstavljena; neka su nejasna, ezoterična i nefunkcionalna, druga
su odveć uska i neobuhvatna, umanjujući „važnost“ koja je dodijeljena
strategiji u hijerarhiji pojmova i konstrukcija u poslovnom svijetu.
Strategija je tipični transnarativ: 2 opstaje u svojoj sveprisutnosti i ima
jasnu historijsku dimenziju. Čini je skup zagonetnih insignija koja
1O pitanjima i problemima koji su naznačeni u ovome radu vidjeti u Tipurić (2014.).

2Transnarativi su koncepti sveprisutni u različitim segmentima ljudskog djelovanja, a poimanje
im se ne može jednoznačno odrediti. Nemogućnost preciznog definiranja nije rezultat
nedostatne ili nerazvijene spoznaje, ili neučinjenoga ili nepotpunoga uvida u bit. Transnarativi
su onkraj definiranja, ali u krugu hermeneutike. Značenja se takvih pojmova istodobno
udaljavaju i približavaju; izmjenjuju zajedničke „tragove“ i „sastavnice“, ali nikad ne
konvergiraju i potpunosti se ne preklapaju; stvaraju raznorodne i autonomne kontekste u
kojem se zrcale usporedna značenja.
atribuira važnost nekoj pojavnosti; kontrast je sporednim,

marginalnim i minornim manifestacijama; zamisao je i entitet;
nejasno se determinira, s mnogo diferentnih predodžbi, metafora,
slika i priča koje ju prate.
Strategija je fenomen usredotočenja: spoznajni napor u
selekciji bitnoga od nebitnoga u svekolikoj vremenitosti.
Strategija je fokusiranje na bitno u vremenu: nužno zahtijeva
konstrukciju, a onda i interpretaciju budućnosti iz razumijevanja
sadašnjosti. Sadašnjost je pak preostatak prošlosti koju stvaramo i
interpretiramo retroaktivno kako bismo konstruirali budućnost. Tu
nema pravila: gdjekad se prošlost stvara i interpretira iz željene, pa
oblikovane budućnosti, a ponekad je konstrukcija budućnosti
proizvod postojećih čvrstih reprezentacija o konstruiranoj povijesnoj
zbilji. Strategija povezuje otkrivena i stvorena značenja, daje im
smisao i kongruenciju te pruža oslonac u dokučivosti i shvatljivosti
tako konstruiranog svijeta.
Slika 1. Strategija kao fenomen usredotočenja na bitno

Mjesto i značenje strategije je relativno: konstrukcija i
interpretacija (zašto ne kazati i „iščitavanje“) prošlosti utječu onako
kako se oblikuje budućnost, ali i način kako oblikujemo i
interpretiramo budućnost utječe na način kako vidimo i spoznajemo
prošlost. Strategija je istodobno pogled i u budućnost i u prošlost:

vremenitost je njezino ključno svojstvo.
Povrh toga, strategija je svojevrsna struktura koja uspostavlja
red u mrežama značenja. Ona popunjava nepotpunu, nekonzistentnu i
okljaštrenu ljudsku zbilju važnim metaforama i daje smisao
djelovanju ne samo poslije nego i prije nego što je postalo - djelovanje.
Strategija pruža glavno opravdanje socijalnom entitetu za
egzistenciju u vremenitosti. Zazbiljnost strategije postaje dio velike
slike, a kaotični odnosi nepreglednih i neobjašnjivih elemenata
nedohvatljive stvarnosti onkraj sposobnosti našeg poimanja postaju
nebitni u svijetu u kojemu bivamo.
Tvorba jednostavnijega i razumljivijega svijeta u kojemu se
lakše snalazimo, bez kognitivnih napuklina i mentalnoga nereda, s
nakanom suočavanja s nesigurnom budućnosti, pretpostavka je za
nastanak i razvoj koncepcije strategije.
Slika 2. Strategija kao struktura uspostave reda u mrežama značenja

2. RUBOVI ZNAČENJSKOGA PROSTORA STRATEGIJE

Strategija ne može nikad postići samoidentitet, niti je moguće njezin
značenjski prostor jednoliko determinirati. Značenja strategije
istovremeno se udaljavaju i približavaju; milijarde postojećih
određenja nikad se u cijelosti ne preklapaju; neka su od njih
suprotstavljena i odvojiva, a neka preširoka, obuhvaćajući široko
područje determinacije, ili su preuska, akcentirajući samo jednu
nedovoljno obuhvatnu odredbenu dimenziju.
Strategija poduzeća je višestruki označitelj s obiljem
označenika koji se mijenjaju i proširuju; znamo da nema mogućnosti
njezinih „konačnih značenja“ (différance). 3 Smisao strategiji poduzeća
pridodaje se ovisno o preuzetom diskursu i povijesnom i kulturoškom
kontekstu.
Kao socijalno konstruirana zbilja, ona jest i biva, kao zamisao
i/ili kao djelovanje, utkana u svijet i jezik menadžera i poduzeća.
Moguće je omeđiti trenutačno značenje strategije poduzeća u
šest poimanja: (1) kao holistički pogled na poduzeće, (2) kao skladnju
i prožimanje poduzeća s okolinom, (3) kao kreaciju budućnosti, (4)
kao potragu za uspjehom, (5) kao poduzetničku djelatnost i (6) kao
dosljedno i skladno ponašanje poduzeća.
Strategija je napetost između logičkoga i kreativnog
promišljanja: tenzija između analize i stvaranja, između raščlanjivanja
i konstruiranja.
Strategija se usto može prepoznavati u dihotomiji
„osmišljena/izranjajuća“. Vrhovni menadžeri mogu imati veću ili
manju ulogu strateškoj formaciji ovisno o menadžerskoj diskreciji, ali
i čitavom nizu drugih činitelja i kontekstualnih varijabla.
Visoka razina menadžerske diskrecije, ako postoji, smješta
konceptualiziranje strategije u pojedinačnim i kolektivnim
kognitivnim strukturama vodećih menadžera poduzeća; strateška
3 Strategiju se može promatrati iz perspektiva koju nam daje Derridin koncept différance, riječ
što ju je nemoguće prevesti na hrvatski jezik, i može se shvatiti kao posebni mehanizam kojim se
proizvodi značenje. Différance je neologizam koji objašnjava unutrašnje svojstvo jezika i
neprevediv je na hrvatski jezik. Za Derridu to nije ni riječ ni koncept, nego mogućnost same
konceptualnosti, ili pojmovnog procesa i sistema općenito, (Derrida 1982:11). Francuska riječ
„différence“ znači razlika, a „différer“ znači odgoditi ili odložiti. Derrida je od te dvije riječi
napravio novu riječ différance, koja u sebi ima značenje i razlike i odgode.
implementacija je dio procesa u kojem se takve zamisli pretvaraju u

stvarnost poduzeća.
Niska razina menadžerske diskrecije upućuje na izvanjštenje
strateškog procesa u dužim vremenskim razdobljima; na
inkrementalističku dimenziju djelovanja u prilagodbi kontigencijama i
strukturalnim odrednicama okoline. Tu je uloga vrhovnog
menadžmenta posredna: u stvaranju pogodnoga konteksta
(eksperimentiranje, inovacijski i invencijski projekti, poslovna
unapređenja i sl.) u kojem će strateški obrasci iskrsnuti bez „velikoga
dizajna“.
Slika 3. Značenjski prostor strategije poduzeća

3. O NEKIM ONTOLOŠKIM I EPISTEMOLOŠKIM

PITANJIMA U STRATEŠKOM MENADŽMENTU
Što je „istina“ strategije i kako „stvoriti znanje“ o strategiji? Postoji li
neprijeporna „zbilja strategije“ onkraj našeg promišljanja, naših
pojedinačnih i grupnih mentalnih modela? Može li se istraživati
„objektivna stvarnost“ strategije ako takva stvarnost (možda) ne
postoji?
Diskursi i načini istraživanja strategije temeljeni na nekoj od
inačica realizma i modernog empiricizma lako zapadaju proturječje:
paučinasta, neuhvatljiva i nepostojeća „zbilja“ socijalnih realiteta
frustrira sve one koje žele dokučiti ili uhvatiti „istinu“.
„Istina“ se može shvatiti kao korespondencija mentalne
predodžbe pojedinca i realnoga bića u vanjskoj stvarnosti. 4 Postoji li
uopće „realno biće“ strategije koje možemo objektivizirati i
odgonetavati u istraživačkome procesu? Objasniti valjane i objektivne
„činjenice“ o strategiji uz pomoć teorija koje su „provjerljive“ – nije li
to samo puka tlapnja kratkovidnih?
Za razliku od drugih društvenih fenomena koji su procesima
institucionalizacije i legitimizacije postali – barem iz realističke
perspektive - prepoznatljiva, omeđena, objektivizirana „zbilja“ koju je
moguće promatrati i istraživati - strategija ima značajne ontološke
probleme.
Prvi je problem vezan uz njezinu neodredivost i
transnarativni karakter. Strategija kao kategorija popunjava mnoge
pukotine i rascjepe u značenjima i nema jednoznačne „zbilje“ koju ona
označava. Nastala kao društvena konstrukcija koja inkorporira
fenomene kritične važnosti, vremenitosti, usredotočenja i aktivnog
odnosa s budućom okolinom, ona je postala segment društvene
stvarnosti, „prošivajući“ mreže značenja u svojevrsnoj semantičkoj
zbrci. Stoga i nije bila moguća jasna objektivizacija znanja o strategiji
tijekom procesa socijalizacije (od njezina „nastanka“ kao socijalne
konstrukcije), ni njezino pounutrenje kao „objektivno važeće istine“.
4 Za razliku od korespondencijskog shvaćanja „istine“, Heidegger shvaća istinu putem iskaza

koji otkriva biće samo po sebi. Za njega istinitost iskaza mora biti razumljena kao 'biti-
otkrivajuća', istina je svojevrsno raz-otkrivanje i ne treba se razumjeti kao podudaranje
unutarnjeg iskaza ili predodžbe s vanjskom stvarnošću. (Viditi u: Heidegger, M. (1988), Bitak i
vrijeme, Naprijed, Zagreb, str. 249. i dalje.)
Drugi ontološki problem nastao je u kategorijalnoj tranziciji

od „poslovne politike“ do „strategije poduzeća“ što je obilježilo
akademsku disciplinu strateškog menadžmenta. Poslovna politika i
strategija poduzeća nisu istoznačnice: konstrukt „strategija
poduzeća“ može, ali i ne mora (ovisno o preuzetome diskursu)
uključivati konstrukt „poslovne politike“.
Strategija je poduzeća pojam raspršen u svojim brojnim
značenjima: umjesto jasnoće i omeđenosti fenomena dobili smo
zagonetku i aporemu. Neki duhovito smatraju da pravi razlog
kategorijalne tranzicije nije proširivanje i poopćavanje značenja nego
činjenica kako ideja „poslovne politike“ zvuči drugorazredno u odnosu
prema ideji „poslovne strategije“ (Franklin 1998: 320). Neovisno o
tomu, strategija poduzeća je nadrasla takovrsnu intencionalnost i
važan je označitelj u poslovnom svijetu.
Socijalizacija tijekom proteklih pola stoljeća, među
znanstvenicima i praktičarima, stvorila je ne samo novu i naizgled
nepobitnu društvenu stvarnost nego je utjecala i na fenomen
pounutrenja kao subjektivne zbilje: stvaranja zasebnoga „kosmosa“
što oblikuje pojedince u akademskoj, konzultantskoj i menadžerskoj
zajednici koja se bavi strategijom.
Postoji više škola ili perspektiva promatranja strategije što
ometa uspostavu „stabilnog simboličnog svoda“, 5 ali danas nitko ne
može osporiti postojanje autonomnog subuniverzuma značenja koje je
iznjedrio korpus znanja o strategiji i koji je sposoban povratno
djelovati na one koji su to značenje proizveli.
Pomak prema ontološkom realizmu koji obilježava gotovo
cjelokupnu istraživačku tradiciju strateškog menadžmenta rezultat je
izbjegavanja odgovora na ključna pitanja određenja, prijepore i
otklone u omeđivanju konstruirane i promatrane pojave.
Većina istraživača strategije smatraju promišljanje o njezinoj
biti irelevantnim jer je doživljavaju danim, ali (još uvijek)
nedokučivim i neobjašnjenim aspektom života poduzeća, koji će biti
„otkriven“ adekvatnom primjenom znanstvene metode. Cinici bi
5 Po našemu mišljenju, moguće je izdvojiti deset teorijskih okvira koji su relevantni i utjecajni u
suvremenom strateškom menadžmentu. To su: (1) strukturalistički pristup strategiji, (2)
resursna teorija poduzeća, (3) model dinamičnih sposobnosti, (4) institucionalistički pristup
strategiji, (5) organizacijska ekologija, (6) konkurentska dinamika, (7) strateška kognicija, (8)
teorija gornjih ešalona, (9) agencijska teorija i (10) ekonomika transakcijskih troškova (Tipurić
2014.).
možda kazali da se radi o bojazni od pripisivanja natruha alkemije i

čarobnjaštva u njihovoj djelatnosti: strahu da će se njihova djelatnost
proglasiti „neznanstvenom“ a time i manje vrijednom.
Takvi akademičari žele biti „realisti“ i tako grade svoje
diskurse: smatraju kako postoji „istina“ strategije što je neovisna o
njima i koja može biti spoznata znanstvenim uvidom. U istraživanju
strategije uglavnom se koriste presumpcijima o istini i postupcima
kojima se utvrđuje je li nešto istinito ili ne. Manje ih zanima odgovor
na pitanja: postoji li uopće strategija ili je puka himera; ako pak
postoji, preuzima li mnoštvo promjenjivih tvorba, obličja i značenja,
često suprotstavljenih i kontradiktornih, stvarajući na taj način više
nesumjerljivih „istina“ koje to samim tim prestaju biti.
Moderni empiricizam je metateorijski i metodološki pristup
što ga baštini velika većina znanstvenika u istraživačkoj zajednici koja
se bavi fenomenom strategije poduzeća. Njihova je misija proizvoditi
znanstveno znanje o strategiji, poduzeću i “objektivnoj” zbilji; svojim
teorijama pokušavaju uhvatiti dio neopazive stvarnosti strategije i
sistematičnim empirijskim istraživanjima dati im potporu ili ih
opovrgnuti. Njihov je cilj spoznavati “istine” o strategiji; kao
“nezavisni” promatrači onkraj “objektivne” stvarnosti smatraju kako
nas samo primjena znanstvene metode može približiti spoznaji o
fenomenu strategije poduzeća.
Progresivno akumuliranje znanstvenih činjenica, smatraju
moderni empiricisti, pomaže našem razumijevanju ukupnoga
poslovnog ambijenta i odnosa između poduzeća, načina na koji se
donose poslovne odluke u poduzeću i kako se stvaraju i provode,
održavaju i mijenjaju strategije koje poduzeće slijedi. 6
Logika modernog empiricizma leži na realističkim
pretpostavkama, i u ontologiji i u epistemologiji. Ako se pomaknemo
6 Moderni empiricizam duboko je usidren u znanostima koje se bave menadžmentskim
fenomenima. Pretežna orijentacija na inkrementalne teorijske i empirijske doprinose (eng. gap-

spotting research) uzrokovana je postojećim institucionalnim i akademskim normama te
granicama i smjerokazima koje zadaju vodeći moderni empiricisti. Problem je što se tako
smanjuje broj doista zanimljivih i utjecajnih radova u menadžmentskim disciplinama, a
proizvode članci i referati koji su od interesa samo malim skupinama subspecijalista. Jedno od
problemskih rješenja, po nekim autorima, otklon je prema drukčijem obliku znanstvenosti:
orijentaciji prema inovativnim radovima s odmakom od usko definiranih istraživačkih domena
(eng. path-setting), a koji su kadri izazvati i protresti uvriježene poglede na svijet (eng. consesus-
challenging), razviti alternativne metodologije i stvoriti novo validno znanje. (Alvesson i
Sandberg 2013: 147-148).
od realizma i postavimo (uvjerljivu) tezu kako je strategija poduzeća

višeznačan društveni konstrukt koji obilježava i subjektivnost, onda je
potraga za “istinom” strategije svojevrsno lutanje bespućima
spoznaje: samo jedan od načina proizvodnje znanja i razumijevanja
svijeta, nimalo ekskluzivan i bolji od drugih.
Utočište modernog empiricizma u menadžementskim
znanostima su relevantni i validni „dokazi“ o opserviranom fenomenu
dobiveni u sistematski i rigorozno provedenom procesu znanstvenog
istraživanja (Stark i dr. 2008.), a sukladni i objašnjivi postavljenim
teorijskim propozicijama i modelima.
Primjer takve istraživačke tradicije je resursna teorija
strategije (eng. resourced-based theory), kao i korištenje agencijskom
teorijom (eng. agency theory) i teorije ekonomike transakcijskih
troškova (eng. transaction cost economics) na proučavanju bitnih
segmenata zbilje poduzeća. Tu su i pokušaji otkrivanja “istine” o
postojanju ograničenoga broja konkurentskih strategija, izbora i
akcija, npr. poznata Porterova tipologija generičkih konkurentskih
strategija i utjecajna klasifikacija strateških akcija Milesa i Snowa, kao
što ih navode Mir i Watson (2000: 944).
Ukratko, moderni empiricisti smatraju kako adekvatna
primjena znanstvene metode može stvoriti relevantno znanstveno
znanje o strategiji poduzeća. Takvo objektivno znanje može imati
veliki predikcijski i objasnidbeni potencijal, pomoći u boljem
razumijevanju svijeta poduzeća 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
složenih i višeznačnih društvenih pojava. Možemo li temeljiti naše
spoznaje na strogoj odvojenosti istraživača od promatranog
fenomena i presumpciji o objektivnoj istraživosti svijeta onkraj naših
kognitivnih rubova?
Antirealizam je pozicija po kojoj objektivna stvarnost, ako
uopće i postoji, nije inteligibilna. Dok istraživač-realist smatra kako
“otkriva” činjenice u svijetu strategije, istraživač-antirealist je svjestan
kako mi svojom spoznajom stvaramo socijalne činjenice koje utječu na
svijet strategije.
Antirealistička pozicija drži da mi svojom spoznajom zapravo
konstituiramo strategiju poduzeća, “utiskujemo” joj svojstva i
stvaramo je. Spomenuti primjer Porterovih generičkih konkurentskih

strategija može se i drukčije interpretirati. Uz istraživače koji polaze
od pretpostavke da su generičke konkurentske strategije dio
(neopazive) objektivne zbilje poduzeća, te ih pokušavaju u svojim
istraživanjima povezivati s opažljivim kategorijama, ne treba
izostaviti ni razmišljanje kako je ovaj Porterov konstrukt zanimljiv
apstraktni domišljaj i vrlo generalizirana interpretacija što je postala
sastavnicom jezika koja postoji (i rabi se) u poduzećima tek nakon što
je oblikovana. To, dakle, nije “otkriće” objektivne stvarnosti, nego
uspješno “djelovanje” u zbilju poduzeća, koje istodobno i objašnjava i
mijenja njegovu stvarnost.
Epistemološki relativizam logično slijedi antirealističku
poziciju. Način na koji gledamo stvari i na svijet oko nas, kako
pristupamo fenomenima koje ispitujemo i o kojima promišljamo, kako
“proizvodimo” znanje - znatno ovise o socijalnom i kulturnom
kontekstu koji nas je oblikovao, o životnom iskustvu i o istraživačkoj
paradigmi u kojoj smo utkani i koja omeđuje naše vrijednosti,
interese, spoznaju i znanstveni diskurs.
Konstruktivizam i socijalni konstruktivizam pozicije su
relativizma jer drže da je jako teško kazati da je neka ideja istina, a
druge neistinite. Ako prihvatimo mogućnost mnoštva različitih
stvarnosti konstruiranih pod različitim povijesnim i kulturalnim
kontekstima, nema načina da potvrdimo jednu od njih kao ispravnu
(Burr 2003: 81). Različite konstrukcije svijeta mogu se procjenjivati
samo u odnosu jedna prema drugoj i ne mogu biti u uspoređivane s
nekim krajnjim standardom ili “istinom”.
Konstruktivizam u prvi plan stavlja pretpostavku kako su
istraživači strategije zapravo akteri, a ne puki procesori informacija.
Oni ne samo da promatraju organizacijske fenomene i izvještavaju o
svojim nalazima već imaju bitnu ulogu u promjenama unutar
poduzeća. Dio su zajednice stručnjaka koja institucionalno generira
znanje o strategiji kroz seriju diskursa temeljenih na određenim
pravilima.
Strategija je socijalna konstrukcija koja nastaje u
međudjelovanju važnih aktera uključenih u stvaranje značenja svojim
interpretacijama vrijednosti, simbola, jezika i drama koji oblikuju
kulisu za strukture donošenja odluka (Smircich i Stubbart 1985: 726).
Menadžeri i drugi organizacijski akteri traže smisao vlastita

djelovanja, pridodaju značenje prepoznatim i stvorenim
konstituentama i stvaraju svijet vlastitih interpretacija u
konstruiranom ambijentu koji nazivaju okolinom. Elemente
konstruirane okoline stvaraju na temelju organizacijskih rutina,
retoričkih stredstava, zajedničkih vrijednosti i ceremonija (Mir i
Watson 2000: 945). Ponekad nastaju “višestruke stvarnosti” unutar
organizacije, ovisno o različitim pogledima na poduzeće i diferentnom
shvaćanju ambijenta u kojem se poduzeće prožima sa svojom
okolinom.
Legitimno je pitanje može li postmodernizam kao remetilačka
kritika moderne biti diskurs u kojem možemo povećati naše znanje o
poduzeću i njegovoj strategiji?
Neki smatraju kako je postmodernizam suvremena
manifestacija hermeneutičke tradicije, njegov nastanak potaknut je s
tzv. lingvističkim zaokretom (eng. linguistic turn) u teoretiziranju u
društvenim znanostima (Lopez i Potter 2001: 8).
Postmodernistički pristup zahtijeva promjenu našeg pogleda
na stvarnost svijeta u kojemu bivamo. To ne znači da postoji
jednoznačni i neprijeporni postmodernistički pogled na društvenu
zbilju, nego prihvaćanje motrišta kako je stvarnost neodvojiva od naše
kognicije (kako razumijemo i pojmimo svijet koji opažamo), načina
kako se izražavamo (jezik: govor i pisani tekst) i kako interaktiramo s
okolinom koju smo „konstruirali“, mi kao pojedinci, naše skupine i
organizacije i cijelo društvo.
Jezik nije sredstvo za opisivanje ljudskog stanja, jezik stvara
ljudsko stanje. Svijet u kojem živimo i koji iskustveno spoznajemo
produkt je jezika, a jezik ne samo da opisuje određeni objekt, on ga i
kreira. Takav pogled znači da se poduzeće i druge organizacije (isto
kao i strategije poduzeća) mogu promatrati kao svojevrsni jezični
konstrukti (Ford 2001: 329).
Postmodernistički interes nije puka akumulacija znanja o
strategiji poduzeća, nego „ispremetanje“ i rekonstrukcija jezika kako
bi se potkopala prevladajuća menadžerska i organizacijska
ortodoksija i tradicija i kako bi se otkrilo ono što je neizrečeno,
izostavljeno i/ili zaboravljeno u diskursima o poduzeću i njegovoj
usredotočenosti na interakciju sa sadašnjom i budućom okolinom
(Stark i dr. 2008: 262).
Franklin (1998: 438) ističe dvije glavne koristi od

postmodernističkog načina razmišljanja u strateškom menadžmentu.
Prvo, postmodernizam ohrabruje nove uvide o strateškom procesu i
pomaže otkrivati nesvjesne ontološke pretpostavke o svijetu kako ga
vidimo, analiziramo i kakve odluke u njemu donosimo. Drugo,
prihvaćanje postmodernističkoga načina razmišljanja može pomoći u
razbistravanju fokusa i područja sporazuma oko istraživačke
paradigme, jednako kao i potaknuti stvaranje popisa onoga što
trebaju raditi menadžeri, konzultanti i teoretičari strateškoga
menadžmenta.
Važnost takva zaokreta u mišljenju vide i drugi, npr. Styhre
(2002: 578), koji ističe potrebu teorijskog prepoznavanja veće
važnosti (i integracije u praksu) „postajanja“ od „bivanja“, „promjena“
od „stabilnosti“ i „noviteta“ od „uniformnosti“ u strateškom
menadžmentu.
Calas i Smircich (2003.) također su zamijetili kako je
postmodernistička alternativa dosadašnjim menadžmentskim
istraživanjima nedostatna (a poželjna), ali su iskazali i skepsu za
daljnje jačanje njezina utjecaja zbog čvrste ukorijenjenosti
organizacijskih znanosti u tradicionalnim metateorijskim obrascima.
Naposljetku, važna pretpostavka postmodernističkog pristupa
menadžmentu vezuje se uz pitanje moći. Za postmoderniste, stajališta
zagovornika empirizma vezane uz objektivnost i razum, mogu se
interpretirati kao postupak kojim se zamagljuje i prikriva očitost
legitimacije postojećih društvenih odnosa, konkretno u poduzeću:
održavanje i jačanje položaja neke interesno-utjecajne skupine u
funkciji očuvanja postojećih struktura moći u organizaciji i oko nje.
Strategija se tako može promatrati kao instrument natjecanja za
ostvarivanje položaja dominantnog entiteta u korporativnom
upravljanju (Tipurić i dr. 2011).
Naša koncepcija strategije poduzeća neprijeporno je uklopiva
u postmodernistički diskurs.
4. UMJESTO ZAKLJUČKA
Strategija poduzeća nije objektivna zbilja, nego eluzivna višeznačna
koncepcija društveno konstruirana i koje su mijene povijesno i
kulturalno determinirane. Stvaranjem konstrukta strategije mijenjali
smo stvarnost poduzeća, utisnuli mirijadu značenja i oplemenili
poslovni ambijent novim simbolima, znakovima i pogledima na
poslovni ambijent. Nova stvarnost poduzeća „bremenita“ nejasno
odredivom strategijom, s druge strane, utjecala je i na stvaranje novog
znanja o strategiji u različitim teorijskim okvirima i istraživačkim
tradicijama.
Pogled u vodeće znanstvene časopise strateškoga
menadžmenta ne ostavlja dvojbu: moderni empiricizam dominantna
je istraživačka tradicija s jakom prevlašću poperijanskog hipotetičko-
deduktivnoga načela provedbe znanstvenoga postupka. To osobito
vrijedi za akademske krugove u Sjevernoj Americi, dok u Europi ipak
postoje malene istraživačke oaze s drukčijim metateorijskim
temeljima u proučavanju strateških fenomena.
Istraživanja u strateškome menadžmentu usmjeravaju se
uglavnom na analizu kauzalnih relacija između ograničenog broja
unaprijed definiranih i kruto određenih kategorija, s vrlo malim
brojem interpretativnih i obuhvatnih studija.
Disciplinu obilježava sve veća fragmentarnost: izmrvljenost i
rascjepkanost istraživanja povezana je s postupcima koji zahtijevaju
sve striktnija početna ograničenja. Konstruirana zbilja poduzeća je
razdvojena od većine teorijskih generalizacija, koje su usmjerene
uglavnom na „popunjavanje postojećih jazova“ i provedbu
neinventivnih empirijskih studija bez falsifikacijskoga potencijala.
Nerijetko su teorijske konstrukcije i provedena istraživanja smisleni
samo u nestvarnosti početnih usko postavljenih propozicija.
Nećemo pogriješiti ako kažemo da poliperspektivizam i
eklekticizam nisu aberacije, nego prirodna stanja discipline
strateškog menadžmenta. Disciplina je „široka“ s nejasno definiranim
rubovima; područja se istraživanja preklapaju i odvajaju; posuđuju se
teorije i teorijski modeli i prilagođavaju osobitostima strategije; izviru
novi diskursi i rađaju se novi pogledi; strateški je menadžment kao
zamršeno i kaotično društveno tkanje: mreža stvaranja znanja bez
čvrste okosnice u konstruiranoj zbilji poduzeća.
Objavljivanje sve većeg broja radova iz područja strateškoga

menadžmenta obratno je proporcionalan njihovoj važnosti u
proizvodnji novoga znanja i utjecaju u društvenim 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 važnosti.
Korištenje složenijim metodološkim aparatom ne pomaže:
nema smislenih okosnica i snažnih teorijskih potpornja na trusnom
području nejasnih i neplauzibilnih konstrukta strateškog
menadžmenta.
Dogodila se velika promjena u usporedbi s ranom fazom
razvoja discipline strateškoga menadžmenta - pravi „kopernikanski
obrat“. U prvim desetljećima razvoja, zajednica istraživača i
teoretičara strateškoga menadžmenta bavila se normativnim i
preskriptivnim pitanjima (kako unaprijediti i poboljšati strateško
odlučivanje i analizu te kako kvalitetnije analizirati poduzeće u
interakciji s poslovnom okolinom) što se s vremenom promijenilo sa
sve snažnijim naglaskom na deskriptivne znanstvene pristupe.
Znanost o strategiji postupno se odvojila od menadžmentske i
konzultantske prakse. Nastala je zasebna zajednica istraživača i
sveučilišnih nastavnika strateškog menadžmenta: odvojena od
stvarnosti i stvarnog utjecaja na društvenu zbilju, postaje samoj sebi
svrha i smisao.
Takva je zajednica samogenerirajuća i samolegitimirajuća u
akademskim krugovima sličnih profila. Postavljene su i prihvaćene
norme i definirana pravila akademskoga napredovanja koja
socijaliziraju mlade znanstvenike u postojećim istraživačkim
tradicijama te ih potiču na objavljivanje vrlo usko fokusiranih (i
metodološki rigorozno napisanih) radova u znanstvenim časopisima
koji, s druge strane, samo takve radove i prihvaćaju.
Odmak od uvriježene istraživačke prakse se ne potiče,
maštovitost i inovativnost su rijetke biljke, a radikalni iskoraci u
kreiranju potpuno novih pogleda mogu se prije naći u literaturi koja
je namijenjena stručnoj javnosti.
Slika 4. Kriza discipline: utjecaji i mreža stvaranja znanja o strategiji

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

zadnja dva desetljeća, nema velik utjecaj na poslovnu praksu.
Resursna teorija poduzeća i model dinamičnih sposobnosti, kao
prevladavajuće struje u strateškom menadžmentu, gotovo da i ne
utječu na zbilju poduzeća.
Znanstvenici strateškog menadžmenta stvaraju nepotrebno i
irelevantno „znanje“, nekorisno i za praktičare i za društveni kontekst
u cjelini.
Disciplina je u krizi: paradoksalno, jačanje znanstvenosti (tzv.
„normalna“ znanost) tijekom njezina razvoja smanjilo je njezinu
važnost.
Ako se akademska disciplina promatra kao dio šire slike o
stvaranju znanja, možemo prepoznati dvije vrste znanja koje se
kreiraju u strateškom menadžmentu. „Normalna znanost“ generira
spoznaje i informacije kao rezultate znanstvenih istraživanja koji

konstituiraju znanstveno znanje.
S druge strane, pisci, poslovni savjetnici i drugi akteri u
konzultantskoj zajednici utječu na stvaranje novih pogleda na
strategiju poduzeća. Njihovi modeli, koncepti, simboli, retorike, mitovi
i različiti narativi nastaju u interakciji s menadžerima poduzeća i
sastavnica su jedne druge vrste znanja koje možemo nazvati
narativnim znanjem. Uz njih, narativno znanje stvaraju menadžeri i
drugi članovi organizacije u uzajamnim interakcijama i
interpretacijama poduzeća i okoline.
Vrhovni menadžment i njegova stručna potpora koristi se
takvim narativnim znanjem više ili manje, ali zasigurno u puno većem
opsegu nego što se koriste informacijama, modelima i konstruiranim
obrascima nastalim u okviru „normalne“ znanosti strateškog
menadžmenta. Koncepcija je strategije pod znatnim utjecajem
narativnoga znanja, dočim se znanstveno znanje o strategiji ne može
pohvaliti niti utjecajem na zbilju poduzeća, niti širim društvenim
utjecajem.
Postmodernistička alternativa „normalnoj“ znanosti može
pridonijeti stvaranju znanstvenog znanja repozicioniranjem
istraživačkih 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 društvenim znanostima.
To ne znači nihilističku poziciju, nego svojevrsni obrat u fokusu i
istraživačkim interesima. Osim toga, postmodernisti mogu pripomoći
razumijevanju i kreaciji narativnog znanja uz pomoć jezične analize i
razumijevanja socijalnoga i kulturalnoga konteksta u kojem poduzeća
nastaju i bivaju.
Objektivizacija vladajućih teorijskih i istraživačkih pristupa
menadžmentu i strateškom menadžmentu dovela je do svoje
suprotnosti: „znanost“ nije uspjela daleko pobjeći od alkemije, ali je
izgubila njezin šarm. Budući da ne uspijeva pobjeći iz zamke
nerazumijevanja složenih fenomena, ona postaje sve više samoj sebi
svrha, neutjecajna, dosadna i nerelevantna. Treba se nadati da to nije
konačni usud ove discipline.
LITERATURA
Alvesson M. i Sandberg J. (2013), How management studies
lost its way? Ideas for more imaginative and innovative research,
Journal of Management Studies, 50(1), 128-152.
Berčić, 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
24, 649-671
Derrida, J. (1982), Margins of Philosophy, Harveseter Press,
Brighton
Ford, J. (2001.), Special topics forum: Language and
organizations, Academy of Management Review, 26: 328-330.
Franklin, P. (1998), Thinking of strategy in a postmodern way:
Toward an agreed paradigm – Part I, Strategic Change, 7. 313-332.
Franklin, P. (1998), Thinking of strategy in a postmodern way:
Toward an agreed paradigm – Part II, Strategic Change, 7. pp. 437-
448.
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
Mir, R., Watson, A. (2000.), Strategic Management and the
Philosophy of Science: The Case for a Constructivist Methodology,
Strategic Management Journal, 21(9), 941-953.
Smircich, L., i Stubbart, C. (1985), Strategic management in an
enacted world. Academy of Management Review, 10: 724-736.
Styhre, A. (2002), How process philosophy can contribute to
strategic management, System Research and Behavioral Science 19,
577-587.
Tipurić D. i dr. (2011), Promjene vrhovnog menadžmenta i
korporativno upravljanje, Sinergija Zagreb
Tipurić, D. (2014), Iluzija strategije: razotkrivanje socijalno

konstruirane zbilje poduzeća, Sinergija Zagreb (u tisku)
Stark, E., Stepanovich, P., Poppler, P., Hopkins, P. J. (2008.),
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. Alfirević, I. Plazibat, D. Rendulić, I. Peronja: FINANCIAL PERFORMANCE... 59
Ana Marija Alfirević

Croatia
Ivana Plazibat, Ph. D.

University of Split
Department of Professsional Studies
Croatia
Darko Rendulić, 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 (Alfirević, 2012) has shown that hotels with
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
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 Deming’s 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
Croatia is available in research performed by Fadić (2008) and

Samardžija (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 Žilić (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.
(Ivandić, 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

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 five-
star 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 self-
assessment 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 (Škrinjar, Bosilj Vukšić and
Indihar Štemberger, 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,
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
Alfirević, Garbin Praničević and Indihar Štemberger (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).

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
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
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 non-
financial and financial performance in the hotel industry. In analogy
with Alfirević, Garbin Praničević and Indihar Štemberger (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 non-
financial 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.
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
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
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 Alfirević, Garbin Praničević and
Indihar Štemberger (2011).
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N. Alfirević, B. Wasserbauer, D. Rendulić: PERFORMANCE EFFECTS... 73
Nikša Alfirević, Ph. D.

University of Split
Faculty of Economics
Croatia
Branko Wasserbauer, Ph. D.

Croatia
Darko Rendulić, 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
1 Authors kindly acknowledge input from two anonymous reviewers, who provided helpful
comments on an earlier version of this manuscript.
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-the-
shelf’ 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 industry-
wide 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),
Customer Service Management, demand management, customer order

fulfillment, manufacturing flow management, etc. (Garača, 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
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.
Carr’s 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 non-
adopters: some studies report no significant differences (Wieder, Booth,
Matolcsy, and Ossimitz, 2006). Another study did not find specific pre-
and 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
Alfirević, Jardas & Lugović (2003), which have been followed by further
research of ERP implementation in a large Croatian pharmaceutical
company (Bosilj Vukšić & Spremić, 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 high-
quality 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 long-
term 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).
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, Kovačič & Spremić, 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).
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

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
2 Croatian national classification of economic activities is based on EU’s 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.
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
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)
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).
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
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
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 industry’s 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
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. Brčić, J. Oršolić, I. Malbašić: INFLUENCE OF PUBLIC-PRIVATE... 89
Ruža Brčić, Ph. D.

University of Zagreb
Faculty of Organization and Informatics Varaždin
Croatia
Jelena Oršolić, M. A.
Ivan Malbašić, 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 public-
private 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 public-
private 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
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 Šeparović, 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 (Juričić, 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
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 public-
private 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 Varaždin County.
2. ROLES AND CHARACTERISTICS OF PUBLIC-

PRIVATE 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.
Vrana et al. (2007, p.1) emphasize that in public-private

partnership definitions incorporated in the European Commission’s
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 partner’s 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 decision-
making, financing and concrete delivery of public goods and services,
and a greater focus given to exit outcomes. In other words, the public-
private 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 public-
private partnership is the level of private sector participation.
According to the Commission’s 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;
- PFI (Private Finance Initiative) model – the private partner

charges the delivered public services to the public partner in the form
of rent.
Kačer 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 Kačer 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 (Build–Operate–Transfer) 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 (Build–Own–Operate) and BBO (Buy–Build–Operate)
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.
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: Kačer 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
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 public-
private 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 public-
private 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 partner’s interests lie in
generating profits. In addition to political climate and the society’s
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-
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 Mö rth 2010; Robinson et al. 2010; Urio 2010; Dewulf et al.
2012; Cruz i Marques 2013).
3. PROJECT SUITABILITY FOR IMPLEMENTATION

ACCORDING TO PUBLIC-PRIVATE PARTNERSHIP
MODEL: CASE OF VARAŽDIN 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 Varaždin County.
The state audit report describing the implementation of the public-
private partnership project conducted by the Varaždin 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 public-
private 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 Varaždin 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
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 Varaždin 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 long-
term 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
that are under the competence of the Varaždin 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 sector’s 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.
General model for assessment of project maturity for PPP

Table 3
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
Varaždin County public authority in decision-making regarding
the realization of an investment project according to the public-
private partnership model.
The application of the P3M3 model on the example of
public-private partnership projects implemented in the Varaždin
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 Varaždin County public authority
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103
3.3. Participation of interest groups in selection of public-

private 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 public-
private 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
Varaždin 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 Varaždin
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.
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
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
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 public-

private 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 partner’s low influence are notable,
which may be attributed to the private partner’s disorientedness and
lack of expertise.
Figure 6 Comparison of assessment of value for money yielded by the project

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.
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 Varaždin 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 Varaždin 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
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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E. Čizmić, K. Crnkić, S. Softić: DIZAJNIRANJE ORGANIZACIJSKE STRUKTURE... 113
Elvir Čizmić, Ph. D.

University of Sarajevo
Faculty of Economics and Business
Bosnia and Herzegovina
Kenan Crnkić, Ph. D.

Senad Softić, Ph. D.

DIZAJNIRANJE ORGANIZACIJSKE STRUKTURE

VISOKOOBRAZOVNIH INSTITUCIJA TREĆE 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 contingency-
configurational 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
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 naučnog, tehnološkog, ekonomskog i
ukupnog društvenog razvoja okruženje u kojem funkcioniraju
različite organizacije, uključujući i univerzitete, pa i cijele ekonomije i
društva postaje sve više kompleksno i dinamično, uz stalni rast
pritiska inovativnih konkurenata koji su orijentirani na regionalno ili
globalno tržište. Na osnovu ranije predočenog u budućnosti se može
očekivati da će funkcioniranje univerziteta biti zasnovano na
drugačijim principima, što će pred menadžment, nastavnike,
saradnike, istraživače, administrativno osoblje i studente staviti nove
zahtjeve u cilju pružanja zajedničkog odgovora na navedene procese.
U navedenom kontekstu personalni i organizacijski inovativni
kapaciteti univerziteta će imati kao imperativ uvođenje preduzetnički
orijentiranog načina promišljanja i ponašanja zaposlenika
univerziteta kroz demonstriranje šireg ranga personalnih
preduzetničkih vještina, aktivno učestvovanje u procesima
preduzetničkog učenja, demonstriranje visokog nivoa emocionalne
inteligencije, generiranje individualnih i grupnih preduzetničkih
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, unapređenje sistema učenja kroz rad, obogačivanje sadržaja
nastavnog procesa i vizualizacija poslovnih prilika.
U navedenom smislu univerziteti treće generacije trebaju biti
usmjereni na izgradnju partnerskih mreža kroz aktivnost izgradnje
1Prilagođeno: Prince Cristopher, Beaver graham; (2008): The Rise of The Corporate University-
The Emerging Corporate Learning Agenda; The international Journal of Management Education,
str. 22.
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 tekućih izazova, rad sa novim partnerima,
novom pedagoškom paradigmom, razvoj novih vještina studenata,
unapređenje napora vezanih za vlastito učenje, poduku za razvoj
preduzetničkog načina promišljanja i ponašanja, nove alati i ideje,
poslovne start-up inovacije, mobilnost, kroskulturalnost i
produhovljenost.
Kao nosioci poslova u okviru preduzetnički orijentiranih
univerziteta treće generacije menadžment, nastavnici i saradnici kao
edukatori trebaju posjedovati nove kompetencije i provoditi različite
aktivnosti uključujući skeniranje i korištenje prilika, preuzimanje
inicijativa, inovativan pristup poslovnim aktivnostima, upravljanje
neovisnošću, preuzimanje odgovornosti, razumijevanje novih procesa
i koncepata, efektivno umrežavanje, sklapanje mozaika uspješnosti,
prosuđivanje kod kalkulacije rizika i niz drugih kompetencija i
aktivnosti vezanih za novi organizacijski kontekst. Iz navedenog se
može vidjeti da će menadžment, nastavnici, saradnici i
administrativno osoblje imati obavezu da izgrade preduzetničko
inovativne atribute i da ovladaju preduzetničkim vještinama. U
strateškom smislu menadžment univerziteta mora imati na umu da se
klasični činovnički način upravljanja univerzitetima mora drastično
promjeniti kroz korištenje savremenih koncepata menadžmenta uz
isticanje strateških ciljeva vezanih za preduzetništvo i inovacije,
interakciju univerziteta i društveno ekonomskog sistema i
razumijevanje univerziteta kao globalnih mreža izvrsnosti usmjerenih
na generiranje inovativnih i preduzetničkih aktivnosti kroz
uspostavljanje praktičnih biznisa. Sve navedeno upućuje da se
kontekst unutar kojeg funkcioniraju univerziteti veoma brzo mijenja
što ukazuje na potrebu naučne analize varijabli organizacijskog
konteksta univerziteta i u skladu sa karakteristikama istih promjenu
parametara dizajna statičkih i dinamičkih elemenata organizacijske
strukture.
2 Šire: Wissema J. G.; (2010): Leading the Third Generation University-Towards a
comprehensive management theory of the 3GU, str. 46.

2. MINTZBERGOVA METODOLOGIJA DIZAJNIRANJA

ORGANIZACIJSKE STRUKTURE
Dizajniranje organizacijske strukture predstavlja ključni strateški
zadatak top menadžmenta. Posmatrajući osnovne funkcije
menadžmenta uključujući strateški menadžment i strateško
planiranje, organizovanje, menadžment ljudskih resursa, vođenje i
kontrolu jasno je da prve tri predstavljaju strateške aktivnosti, dok
posljednje dvije imaju predominantno implementaciono-operativni
karakter. Iz razloga što se većina organizacijskih sistema, bez obzira
na veličinu, tip ili vlasničku strukturu, nalaze u okviru veoma
turbulentnog okruženja proces organizijskog re/dizajniranja se treba
kontinuirano provoditi na način da se skeniraju karakteristike i
priroda svih varijabli organizacijskog konteksta i kontinuirano
prilagođavanje strukturalnih varijabli svakog organizacijskog sistema
navedenom kontekstu, što predstavlja jednu od ključnih definicija
strateškog menadžmenta. U cilju potpunijeg razumijevanja
funkcioniranja organizacija u savremenim uvjetima neophodno je
kombinirati različite modele sa ciljem dosezanja što višeg nivoa
spoznaje vezane za pretpostavke i pravila organizacijskog
dizajniranja čiji 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 menadžmenta ljudskih resursa, posebno iz
razloga što se unutar pojedinih bazičnih tipova organizacije ključni
ljudski resursi, sa najvećim intenzitetom uticaja i moći na poslovno
odlučivanje kao strukturalnu varijablu organizacijskog dizajna, nalaze
u okviru specifičnih organizacijskih dijelova. Grafički prikaz procesa
organizacijskog strukturiranja koji u obzir uzima Mintzbergov model
organizacijskog dizajniranja i Harvardski model menadžmenta
ljudskih resursa može se vidjeti na slici 1.
Slika 1. Sistemski pristup dizajniranja OS i HRM-a organizacije
S obzirom da svaka organizacija predstavlja određen

otvoreni socio-tehnički sistem, odnosno ustrojeni algoritam za
efektivno i efikasno konvertiranje imputa u autpute, nemoguće je
proces organizacijskog strukturiranja posmatrati odvojeno od
menadžmenta ljudskih resursa, jer svaku organizaciju u konačnici
čine ljudski resursi. Menadžment ljudskih resursa ovdje treba
posmatrati, kao neizravnu funkciju organizacionog konteksta i
izravnu funkciju odabranog bazičnog tipa organizacije, odnosno
organizacijske strukture a kompletan proces menadžerskog
djelovanja treba biti upućen na kontinuirano ciklično
sagledavanje nezavisnih varijabli sa ciljem anticipiranog
prilagođavanja promijenama u okruženju što u stvari predstavlja
osnovu sistemskog pristupa menadžmentu i organizaciji, čija
pravilna primijena osigurava dugoročno efektivno i efikasno
poslovanje organizacije kao cijeline. Na slici br. 1. se može vidjeti
sistemski pristup prepoznavanja i izbora bazičnog tipa
organizacije, dizajniranja organizacijske structure i upravljanja
ljudskim resursima, koji upućuje na potrebu kontinuiranog
sagledavanja varijabli koje čine organizacioni kontekst odnosno
organizacionu situaciju, tako da se bazični tip organizacije,
organizacijska struktura i menadžment ljudskim resursima
apliciran unutar njih mora kontinuirano prilagođavati situaciji i
ukoliko je moguće anticipativno djelovati na nju. Kontinuirano
djelovanje na navedeni način dovodi organizaciju u poziciju veće
vjerovatnoće efektivnog i efikasnog poslovanja što je krajnji cilj
menadžmenta kao znanosti uopćeno a top-menadžmenta svake
pojedinačne organizacije, posebno.
3. KLJUČNE VARIJABLE ORGANIZACIJSKOG

KONTEKSTA
Općenito, organizacijski kontekst se sastoji od nekoliko
kontingenata nezavisnih organizacionih varijabli na koje top-
menadžment organizacije može manje ili više uticati (meke
varijable) ili im se u potpunosti mora prilagođavati (tvrde
varijable) ali one bez obzira na navedeno imaju znatan uticaj na
dizajniranje organizacijske strukture pojedinih bazičnih tipova
organizacije. Prema Mintzberg-ovoj organizacionoj tipologiji
organizacijski kontekst se sastoji od pet nezavisnih varijabli a to
su 1. okruženje, 2. moć, 3. starost i 4. veličina, 5. poslovna
strategija i tehnologija. 3 Analiza situacionih faktora je veoma
važna jer situacioni faktori definiraju organizacijsku situaciju
koja determinira način organizacionog strukturiranja svakog
organizacijskog sistema u smislu odabira bazičnog tipa
organizacije i ustroja organizacijske strukture. Organizaciona
situacija se identificira i oblikuje unutar prva tri koraka procesa
strateškog menadžmenta (vizija i misija, strateška analiza i
poslovna strategija), tako da se potvrđuje aksiom koji kaže da
struktura organizacije treba pratiti njenu poslovnu strategiju.
Integralni organizacijski kontekst, odnosno situacioni faktori
koji tvore organizacijsku situaciju su: . 1. Okruženje 2. Moć, 3. Starost
i veličina, 4. Poslovna strategija, 5. Tehnologija, 6. Tržište radne snage,
7. Sindikati i legislativni okvir, 8. Vlada, 9. Interesne grupe i
nacionalna kultura (društvene vrijednosti) i 10. Menadžerska
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

Neki od ovih faktora mogu se djelimično preklapati tako da će

se izlaganje o njima povezati kroz jedinstven integralni prikaz
njihovog uticaja na glavne aspekte strukturiranja u pojedinim
bazičnim tipovima organizacije. Integralni organizacioni kontekst, u
širem kontekstu posmatrano, obuhvata sve situacione faktore,
interesne grupe i nezavisne varijable dva veoma važna modela,
uključujući kako Mintzberg-ov koncept bazičnih tipova organizacije,
tako i Harvardski model menadžmenta ljudskim resursima i prikazati
integralan koncept njihovog determiniranja bazičnih tipova
organizacije, organizacijske strukture i upravljanja ljudskim
resursima unutar pojedinih bazičnih tipova organizacije generalno, a
unutar profesionalne i inovativne organizacije 4 posebnio zbog fokusa
rada na institucije visokog obrazovanja koje uključuju univerzitete,
fakultete, veleučilišta i u širem smislu istraživačke institute, kao
poslovne organizacije koje u savremenim uvjetima odgovaraju
profesionalnom bazičnom tipu organizacije sa primjesama principa
inovativne organizacije i filozofije preduzetništva.
Okruženje, kao tvrda varijabla organizacijskog konteksta
eksternog karaktera, treba se posmatrati prije svega kroz prizmu
njegove prirode i njegovih osnovnih karakteristika vezanih za
dinamičnost, kompleksnost, predvidivost i dostupnost, uz
prepoznavanje njegovog uticaja na meke varijable organizacionog
konteksta kao što su strategija ili izabrani tehničko-tehnološki sistem.
Naime, ovdje se neće pretjerano zadržavati na izučavanju okruženja i
njegovih sastvanih elemenata kroz PEST koncept ili malo prošireni
koncept koji koriste savremeni teoretičari Evropskog biznisa kroz
akronim PESTLE 5 koncept nego upravo kroz prizmu prirode
okruženja kao opće kategorije.
U kontekstu analize moći i uticaja, stavljajući u istu ravan
Mintzberg-ov koncept bazičnih tipova organizcije i Harvardski model
4 Mintzberg u svojim radovima prepoznaje pet bazičnih tipova organizacije kako slijedi:
preduzetnička, mašinska, profesionalna, diviziona i inovativna koje efektivno i efikasno
funkcioniraju u okviru različitih uvjeta koje definira organizacijski kontekst na način da u skladu
s njim podešavaju svoje parametre dizajna. Šire: 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 čini osnovu za analizu okruženja kompanije.
PESTLE ima slijedeće značenje: P-Political (Političko), E-Economic (Ekonomsko), Socio-cultural

(Socio-kulturno), Technological (Tehnološko), Environment (Okolinsko) i Legal (Zakonsko)
okruženje. Šire: Lynch, Richard, Strategic Management-Formerly Corporate Strategy, Fifth
Edition, Prentice Hall, str. 82.
HRM-a, izvijesno je da različiti bazičini tipovi organizacije koji su

djelotovrni u različitim organizacionim situacijama na potpuno
različit način pristupaju oblikovanju pojedinih strukturalnih varijabli
a samim tim menadžmenta ljudskih resursa sa naznakom da na
sadržinu i način oblikovanja pojedinih parametara dizajna
organizacijske strukture i glavnih aspekata menadžmenta ljudskih
resursa, pored logike izabranog bazičnog tipa organzacije utiče i
količina moći kojom raspolažu pojedine interesne grupe, te socijalno-
kulturalne vrijednosti sredine u okviru koje egzistira organizacija
razumjevajući navedenu kategoriju kao tvrdu varijablu
organizacijskog konteksta. Starost i veličinu, kao tvrdu varijablu
organizacionog konteksta demografskog karaktera, treba posmatrati
sa dva osnovna aspekta od kojih je jedan vezan za statičku dimenziju
starosti organizacije, dok je drugi vezan za fazu njenog razvoja u
okviru modela životnog ciklusa razvoja organizacije kao dinamičkog
aspekta kategorije starosti organizacije. 6 Veličina, kao tvrda varijabla
demografskog karaktera, će se posmatrati prije svega sa tri aspekta
koji su predstavljeni kroz 1) broj zaposlenih, 2) veličinu ukupnog
prihoda organizacije, 3) veličinu ukupnog profita kompanije i jednim
dijelom kroz veličinu imovine kojom kompanija raspolaže 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 određenom generičkom bloku konkurentske
prednosti i ista predominantno naglašava jednu od organizacionih
sila kao osnovnu organizacionu silu odabranog bazičnog tipa
organizacije i projektovane organizacijske strukture. U kontekstu
navedenog Henry Mintzberg prepoznaje pet specihičnih (direktivnost,
efikasnost, inovativnost, stručnost, i koncentriranost) i dvije opće
organizacijske sile (politička i ideološka), dok Michael Porter razlikuje
dva bazična tipa konkurentske prednosti a to su vodstvo u
troškovima i diferencijacija iz čega i prozlaze porterove generičke
strategije koje se u ovoj analizi uzimaju kao polazna tačka. 7 Tehnički
sistem, također meka varijabla koja se manifestira na ranije opisani
6 Statički aspekt starosti pokazuje koliko je organizacija kalendarski stara i skojim iskustvom
raspolaže, dok dinamički aspekt starosti pokazuje u kojoj se fazi životnog ciklusa organizacija
nalazi i koje su njene osnovne karakteristike u smislu organizacijske zrelosti, Šire: SŠ unje, Aziz,
Top–menadž er vizionar i strateg, Sarajevo, Tirada, 2002. str. 144.
7 Šire: Bengt, Karlöf, Lövingsson, H., Fredrik, The A-Z of Management Concepts and Models,
British Library, 2005. str. 273.

način u smislu tehničkog sistema koji se koristi u procesu

transformacije imputa u autpute u organizasijskom jezgru i svim
ostalim organizacionim dijelovima.
Radna snaga, odnosno karakteristike angažirane radne snage,
predstavlja situacioni faktor koji ima veliki uticaj na parametre
dizajna organizacijske strukture, posebno u segmentu koordinacije
kao dinamičkog aspekata organizacijske strukture a samim tim i
najveći stepen uticaja na oblikovanje glavnih aspekata menadžmenta
ljudskih resursa. 8 Tržište radne snage, u smislu lake ili teške
dostupnosti pojedinih kategorija potrebne radne snage na tržištu
radne snage, kao i u smislu atraktivnost organizacije za pojedine
kategorije radnika koje se nalaze na tržištu radne snage. I izvjesno je
da organizacioni top-menadžment kroz odgovarajući pristup
organizacijskog strukturiranja i menadžmenta ljudskim resursima
organizaciju čini manje ili više atraktivnom za radnike koji se nalaze
na tržištu radne snage, s tim da u uslovima izražene potrebe za
pojedinim kategorijama radne snage i njihove teške dostupnosti na
tržištu radne snage dizajniranje organizacijske strukture a posebno
radnih mjesta i sistema plata i nagrada predstavljaju osnovnu polugu
preko koje organizacioni top-menadžment pokušava da osigura
potrebne, teško 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 okruženja može imati
veliki uticaj na organizacijsko oblikovanje. Sindikat kao situacioni
faktor predstavlja način eksternog organizovanja radnika koji
promoviraju svoje interese u pregovorima sa organizacijskim top-
menadžmentom. 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 angažirana radna snaga
segmentira u najmanje 4 različite kategorije, s naznakom da svaka od datih kategorija

pretpostavlja drugačiji tretman sa stanovišta organizacijskog strukturiranja i menadžmenta
ljudskim resursima. Segmentirane kategorije angažirane radne snage su slijedeće: (1) radnici sa
tzv. plavim okovratnicima (engl. blue-collar), odnosno radnici iz operacionog jezgra koji rade sa
mašinskom tehnologijom (metofora: radnik sa plavim mantilom i mašinskim ključem), (2)
radnici sa tzv. bijelim okovratnicima (engl. white collar), odnosno radnici koji obavljaju stručne
poslove ekspertnog tipa izvan operacionog jezgra, (3) profesionalci, obično eksterno angažirani
profesionalci, i (4) menadžeri. Šire: SŠ unje, Aziz, Top–menadž er vizionar i strateg, Sarajevo,
Tirada, 2002. str. 218.
mjesta i menadžment ljudskih resursa. Interesne grupe, kao što je već

ranije pomenuto, predstavljaju sve interne i eksterne grupe koje
imaju bilo kakvu dužničko-povjerilačku relaciju sa organizacijom.
Postoji veliki broj interesnih grupa čiji smo odnos sa organizacijom
već ranije elaborirali uz naznaku da putem matrice interesa i moći
top-menadžment i menadžment odjela za pitanja ljudskih resursa
određene organizacije mora prepoznati interesne grupe, koje su u
poziciji „ključni igrač“ i posvetiti im posebnu pažnju, jer takve grupe
sa najvećim stepenom ponderacije utiču na oblikovanje menadžmenta
ljudskim resursima u odabranom bazičnom tipu organizacije. Ovu
skupinu nezavisnih varijabli predstavljaju interesne skupine,
uključujući vlasnike, top-menadžment, zaposlene, vladu, širu
društvenu zajednicu i sindikat. Menadžerska filozofija, ili bazični
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 već i svih ostalih aspekta jedne
organizacije. Menadžerska filozofija ili bazični sistem vrijednosti se
može promatrati kroz klasični McKinsey koncept 7S, 9 izdvajajući
posebno sadržaje koje u sebi inkorporira element označen kao
zajedničke vrijednosti.
4. ORGANIZACIJSKI KONTEKST I KARAKTERISTIKE

PROFESIONALNE ORGANIZACIJSKE KONFIGURACIJE
Svaki posao, bez obzira na veličinu i starost, koji svoj proces bazira na
visoko educiranim profesionalcima organizuje se po principu
profesionalne organizacije kao organizacione konfiguracije. Grafički
9 7S McKinsey koncept predstavlja okvir za sagledavanje uspješnosti 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, istraživali karakteristike izvrsnih kompanija, tako da je navedeni koncept
zvanično nastao 1978. godine prilikom jednog susreta navedene četvorice autora. 7S McKinsey
koncept operira sa slijedećim varijablama 1. Structure-Struktura, 2. Strategy-Strategija, kao
tvrde varijable koncepta i 3. Systems-Sistemi, 4. Style-Stil, 5. Staff-Zaposleni, 6. Skills-
Sposobnosti, 7. Shared Values-Skupne (zajedničke) vrijednosti, kao meke varijable koncepta.
Šire: Bengt, Karlöf, Lövingsson H. Fredrik, The A-Z of Management Concepts and Models, British
Library, 2005. str. 209.
prikaz profesionalne organizacije se može vidjeti na slici 3. 10 Bez

namjere da se detaljno prezentira logika funkcioniranja i oblikovanja
pojedinih aspekata i dimenzija strukture profesionalne organizacije
važno je reći da je operaciono jezgro bazični organizacioni dio kod
profesionalne organizacije jer su unutar istog smješteni 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 menadžmenta ljudskim resursima u ovom bazičnom tipu
organizacije.
Slika 3. Profesionalna organizacija
Standardizacija znanja i vještina zajedno sa pridruženim

parametrima dizajna radnog mjesta, treningom i indoktrinacijom, je
glavni koordinacioni mehanizam među 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 što su profesori na univerzitetima ili
ljekari na kliničkim centrima. To znači da je njihov posao relativno
nezavisan od drugih profesionalaca unutar organizacije ali je blizu
klijentima koje organizacija uslužuje. Kao pravilo, znanje
profesionalaca se usmjerava ka vani organizacije a njihove
standardizirane vještine su tehnološki bazirane na performansama
ključnog posla koji organizacija obavlja. To je osnovni razlog zbog
koga je bazična organizaciona sila profesionalne organizacije
stručnost. Osoblje podrške može biti veoma razvijeno ali njegov
10 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.
osnovni fokus je na usluživanju i podršci rada operacionog jezgra-

profesionalaca u njihovom poslu. Tehnostruktura je po pretpostavci
prilično nerazvijena ali se u kontekstu postindustrijskog društva i
ovaj segment mora unaprijediti što zahtjeva određeno odstupanje
univerziteta treće generacije od tradicionalno podešenog
profesionalnog bazičnog tipa organizacije. Strategijski vrh ima
koordinirajuću ulogu u kontekstu profesionalnih poslova, klasičnu
operativnu ulogu kod administrativnih poslova dok je u strateškom
smislu nadležan 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 između strategijskog vrha i
operacionog jezgra. Metode grupiranja radnih mjesta su bazirane na
grupama klijenata tako da je profesionalna organizacija i
funkcionalno i tržišno bazirana na određenim segmentima
specijalističkih znanja. Profesionalna organizacija je horizontalno i
vertikalno decentralizirana, tako da decentralizacija ne tangira pravce
djelovanja profesionalaca. Akciono planiranje i lateralne veze su
karakteristika dinamičkog aspekta organizacije, također. Okruženje
ovakve organizacije je kompleksno i stabilno. Moć je u rukama
profesionalaca ali moć nije pretjerano važna varijabla. Profesionalna
organizacija ističe autoritet profesionalaca kao moć i autoritet baziran
na stručnosti. Demografske varijable starost i veličina se uzimaju kao
irelevantne za ove vrste organizacije s obzirom da iste od samog
starta trebaju poslovati prema principima profesionalne organizacije
ali ne isključujući pitanja tradicije i reputacije. Cijeli poslovni proces je
baziran na standardizaciji znanja i vještina profesionalaca, tehnologiji,
koju treba shvatiti kao bazu znanja koja je veoma sofisticarana kao i
tehničkom 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, klinički centri,
fakulteti, univerziteti i instituti. Iz navedenog se može primjetiti da su
osnovna radna snaga, na kojoj se bazira profesionalna organizacija,
zapravo znanstveni radnici, koji imaju sasvim specifične osobine tako
da oblikovanje glavnih elemenata organizacijske kulture i glavnih
aspekata menadžmenta ljudskih resursa velikim dijelom treba
uskladiti sa njihovim karakteristikama.
5. ORGANIZACIJSKI KONTEKST I KARAKTERISTIKE

INOVATIVNE ORGANIZACIJSKE KONFIGURACIJE
Inovativna organizacija je noviji tip organizacije koji je rođen sa prvim
vidljivim znakovima ulaska čovječanstva u postindustrijsko društvo.
Dok je mašinska organizacija dominirala kao bazični tip organizacije u
industrijekom društvu, inovativna organizacija je predodređena da
bude najvažniji bazični tip organizacije u postindustrijskom društvu.
Okruženje, poslovna strategija i tehnički sistem su ključne
organizacione varijable. Dok je okruženje koje definira ovaj bazični tip
organizacije kompleksno i dinamično to je ovom bazičnom tipu
organizacije imanentna fleksibilnost i organizaciona struktura
postavljena na organskom principu. Kompetitivna prednost
inovativne organizacije je bazirana na diferencijaciji (biti drugačiji)
kao jednom od generičkih tipova strategije prema Porter-ovom
modelu poslovnih strategija. Ovakve organizacije su svjesne da samo
visoki stepen inovativnosti može da im osigura opstanak. Prateći 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 važno je reći
da mikroprocesor i digitalna tehnologija predstavljaju simbol
inovativne organizacije a tehnički sistem je u potpunosti utemeljen na
njima. To je razlog zbog čega 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 često je organizaciono ustrojeno kroz
outsourcing. Eksperti, kao ljudi koji brinu o procesu inovacije, imaju
najveću moć u ovoj organizaciji a također i poseban tretman. Eksperti,
također, predstavljaju većinu zaposlenih. Dok su eksperti locirani u
dijelu organizacije koja nosi naziv osoblje podrške, ovaj dio
organizacije predstavlja bazični organizacioni dio kod inovativne
organizacije. Svaka kompanija bez obzira na vrstu i veličinu u
savremenim uvjetima mora promicati preduzetnički duh i inovativnu
kulturu dabi osigurala dugoročan opstanak pa makar se radilo i o
outsourcing poslovima što se može vidjeti iz slijedećeg primjera.
Pored navedenog treba naglasiti da prema Mintzberg-u postoje dvije
osnovne vrste inovativne organizacije a to su operativna i
administrativna adhokracija, 11 tako da postoji logika koja nas

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

mehanizam među zaposlenima. Inovirati znači odstupanje od
uobičajenih šablona, ili jednostavnije rečeno inovacija predstavlja
pružanje usluge ili proizvoda klijentima na kvalitativno drugačiji
način uz porast njihovog zadovoljstva. To je razlog zbog koga
inovativnaorganizacija ne može imati bilo koju formu standardizacije
kao koordinacioni mehanizam. Trening personala se vrši van
organizacije. Metod grupiranja je najčešće urađen kroz male jedinice i
matrični pristup (funkcionalno-projektni) sa plitkom
superstrukturom i difuznim projektnim timovima. Proces donošenja
poslovnih odluka je vertikalno i horizontalno decentraliziran sa
obavezom da se eksperti uključe u svaku fazu procesa donošenja
poslovnih odluka jer oni po samoj logici participiraju u donošenju i
11 Operativna adhokracija (realiziraju posao na inovativan način za potrebe klijenata-
profesionalna-konsultantske kuće, marketinške agencije ili produkcijske kuće) i administrativna

adhokracija (na kreativan i inovativan način pristupaju obavljanju sopstvenog biznisa-
farnaceutske kompanije, kompanije za istraživanje svemira i sl), Šire: Mintzberg, Henry,
Structure in five-A Syntesis of the Research on Organization Design, Management Science, 1980.
str. 337.
12 Šunje, Aziz: Top-menadžer vizionar i strateg, Tirada, Sarajevo, 2002, str. 191.
provođenju većine poslovnih odluka. Inovativna organizacija mora

davati podstreka ekspertima čija su znanja i vještine visoko razvijene
kroz programe treninga i edukacije, ali inovativna organizacija se ne
oslanja na standardizaciju vještina eksperata da bi postigla
koordinaciju. Navedeno egzistira, jednostavno, zbog toga što bi takav
princip vodio ka organizacionoj standardizaciji a ne ka inovativnosti.
Specijalistička znanja eksperata u ovakvim organizacijama
predstavljaju fundamentalnu platformu na koju se mogu
nadograđivati nova znanja. Posebno je važno naglasiti da nema
barijera između administrativnih i orgnizacionih dijelova a također
nema velike organizacione distinkcije. Osoblje podrške i strategijki
vrh su orijentirani ka vani dok su srednji dio i tehnostruktura
orijentirani ka unutra. Potpuna organizaciona integracija se postiže
kroz realizaciju projekta kao glavnog vezivnog mehanizma.
6. ORGANIZACIJSKI KONTEKST INSTITUCIJA

VISOKOG OBRAZOVANJA
U savremenim uvjetima tehnološkog, ekonomskog i ukupnog
društvenog razvoja okruženje u kojem funkcioniraju različite
poslovne organizacije pa i cijele ekonomije i društva postaje sve više
kompleksno i dinamično, uz stalni rast pritiska inovativnih
konkurenata koji su regionalno ili globalno orijentirani. Globalne
političke, ekonomske, društvene, tehnološke, legislativne i
kulturološke promjene koje čine okruženje u najširem smislu riječi
utiču kako na strateški, tako i na operativni aspekt planiranja, vođenja
i organiziranja, kako poslova i aktivnosti pojedinih kompanija, tako i
aktivnosti vezanih za ekonomski razvoj pojedinih država. Uzimajući u
obzir činjenicu da bazični tipovi organizovanja i njihovo
konfiguriranje upravo zavise od kontingencijskih (situacionih)
faktora od kojih je jedan i okruženje 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
može se sa velikom sigurnošću očekivati da će okruženje u
budućnosti postajati sve više turbulentno, tako da će se u poslovanju
favorizirati bazični tipovi organizacije vezani za navedeni
organizacioni kontekst. Navedeno ukazuje da će kvalitet budućeg
privrednog razvoja biti zasnovan na radu profesionalnih i inovativnih

organizacija i industrijskoj aplikaciji njihovih postignuća kroz
preduzetnički orijentirane privredne sisteme i „start up“ organizacije.
Navedeni organizacijski kontekst zahtjeva promjene u svim bazičnim
tipovima organizacije a posebno u okviru profesionalnih, inovativnih i
preduzetničkih organizacija, koje su bitno određene kompleksnošću i
dinamičnošću poslovnog okruženja. 13 S obzirom da univerziteti,
fakulteti i istraživački instituti spadaju u kategoriju profesionalnih
organizacija u budućnosti se može očekivati još veća dinamika
njihovih promjena u smislu prihvatanja određenih pravila koja
vrijede za inovativne konfiguracije uz primjenu preduzetničke
filozofije unutar istih. Jasno je da navedeni ambijent stvara platformu
za razvoj univerziteta treće generacije čije funkcioniranje počiva na
preduzetničkom pristupu kontinuiranog unapređenja i inivativnosti,
što će biti jedini način za njihov budući održivi rast i razvoj. U
navedenom kontekstu može se shvatiti da navedene silnice djeluju na
kreiranje nečega što se može nazvati matrica postindustrijskog
preduzetničkog društva zasnovanog na inovaciji čije se karakteristike
mogu sagledavati kroz četiri segmenta. Prvi segment je vezan za
globalne pritiske koji se ogledaju kroz ICT revoluciju, niže barijere
pokretanja biznisa, rast trgovinskih blokova, međunarodne standarde
i akreditacije, univerzalnost engleskog jezika, primjenu principa
održivog razvoja, mobilnost međunarodnog kapitala,
kroskulturalnost, integracije i virtualne timovi. Drugi segment se
može sagledati kroz društvenu reakciju kroz deregulaciju,
privatizaciju, tržište javnih usluga, zaštitu okoliša, visoke tehnološke
promjene, diferenciranje proizvoda/usluga/tržišta, grupe političkog
pritiska, socijalno preduzetništvo, poticaji za samozapošljavanje i
reduciranje troškova za javne usluge. Treći segment uzima u obzir
organizacijsku reakciju restruktuiranje, mrežne organizacije,
downsizing, rast malih biznisa, biznisi bazirani na znanju,
korporativna odgovornost, intrapreduzetništvo, vrijednost
neopipljivih resursa, globalni lanci dodane vrijednosti i šira
menadžerska odgovornost. Četvrti segment integrira individualne
rekacije kroz viši nivo stresa, part time ugovore o radu,
kontingencijske poslove, neizvjesnost karijere, ne postojanje
zagarantovanih nagrada, više izbora, portfolio karijere i zanimanja,
češće pokretanje vlastitih biznisa, veća mobilnost ljudi, individualna
13Prilagođeno: Wissema J. G.; (2010): Leading the Third Generation University-Towards a

comprehensive management theory of the 3GU, str. 43.
odgovornost i upravljanje vlastitim finansijama. 14 Sa intencijom da

organizaciona kultura poslovne organizacije bilo kojeg tipa bude
spremna da odgovori svim izazovima koje nameće postindustrijsko
preduzetničko društvo potrebno je sprovesti određene promjene u
samoj organizacionoj kulturi. Navedene promjene imaju reperkusije
na podešavanje organizacijskih struktura univerziteta, fakulteta i
instituta a njihov uticaj se može sagledati kroz analizu kontekstualnih
varijabli i nihovih karakteristika uzimajući u obzir profesionalnu i
inovativnu bazičnu konfiguraciju u kontekstu kombinacije Mintzberg-
ovog i Harvard-skog modela sa reperkusijama na institucije visokog
obrazovanja, kako se može vidjeti na tabeli br. 1. U samo startu treba
istaći određena ograničenja vezana za navedeno istraživanje u
kontekstu ne postojanja mogućnosti kvantitativnog iskaza svakog od
navedenih diferencirajućih elemenata dok se kroz deskriptivnu
analizu mogu uspostaviti vrlo jasne i očigledne promjene. Navedeno
ukazuje da se naredna istraživanja u ovoj oblasti trebaju usmjeriti na
preciznu analizu svakog pojedinog elementa okruženja, intenzitet
njegovog uticaja i u navedenom kontekstu promjena parametara
dizajna organizacijske strukture u smjeru propozicija rada
univerziteta treće generacije.
Tablica 1. Univerziteti treće generacije u kontekstu profesionalne i
inovativne konfiguracije
Organizacijski Profesionalna Inovativna Institucije visokog
kontekst organizacija organizacija obrazovanja
1. Okruženje Stabilno i Dinamično i Dinamično i kompleksno-
kompleksno, kompleksno, Turbulentno
2. Moć Profesionalci, Eksperti, Preduteni i inovativni
profesionalci i eksperti
3. Starost i veličina Stara i velika ili Mala i mlada ili Male i mlade (dinamički
organizacije suprotno, velika, aspekt), a mogu biti
demografski stare (statički
aspekt),
4. Poslovna Diferencijacija, Diferencijacija, Fokusna
strategija diferencijacija/programi
5. Tehnički sistem Nedefiniran, Mikroprocesor, Kombinacija tradicionalnog i
modernog
14 Prilagođeno: Gibb, A.; Hannon, Paul; (2008): Towards the Entrepreneurial University;
University of Durham and NCGE, str. 6.

6. Tržište i Aktivna Aktivna Aktivna strategija HRM-a-

karakteristike strategija HRMa strategija HRM- Profesionalci i eksperti,
radne snage Profesionalci, a Eksperti,
7. Sindikati i Veliki uticaj, Ne veliki uticaj, Veliki uticaj,
legislativni okvir zakonito
poslovanje,
8. Uticaj vlade i Veliki uticaj, Ne veliki uticaj, Veliki uticaj na javne
lokalne zajednice pitanje poreza, univerzitete,
9. Interesne grupe i Profesionalci, Stručnjaci- Profesionalci + Stručnjaci-
nacionalna kultura eksperti, eksperti,
10. Menadžerska Znanje, biti Stručnost- Znanje, biti kompetentniji i

filozofija i sistem kompetentniji i specijalistička referentniji + Stručnost-
vrijednosti referentniji, znanja, specijalistička znanja,
Izvor: Istraživanje provedeno u okviru IPA projekta-The Higher Education Reform in

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

UNIVERZITETA TREĆE GENERACIJE
Da bi lakše razumijeli oblikovanje organizacijske strukture u
pojedinim bazičnim tipovima organizacije potrebno se bliže upoznati
sa organizacijskim dijelovima, strukturalnim varijablama, silama,
kontrolnim mehanizmima i dugoročnim konsekvencama koje služe za
oblikovanje organizacijske strukture putem njihovog podešavanja.
Bazični dijelovi organizacije (BOD) su: 1. strateški vrh, 2.
tehnostruktura, 3. osoblje podrške, 4. srednji dio i 5. Operaciono
jezgro, dok su bazični koordinaciono kontrolni mehanizmi (BKKM)
slijedeći 1. direktna kontrola, 2. standardizacija radnog procesa, 3.
međusobno dogovaranje, 4. standardizacija autputa i 5.
Standardizacija znanja. Bazične organizacione sile (BOS) koje
predominatno opredjeljuju način koordinacije su 1. direktivnost-
usmjerenost, 2. efikasnost, 3. inovativnost, 4. koncentriranost i 5.
stručnost. Komparativni pregled profesionalne i inovativne
organizacijske konfiguracije sa univerzitetima treće generacije u
kontesktu strukturalnih varijabli kako statičkog, tako i dinamičkog
aspekta organizacijske strukture mogu se vidjeti u okviru tabele 2.
Tablica 2. Strukturalne varijable univerziteta treće generacije i profesionalne

i inovativne konfiguracije
OS (Element i parametri Profesionalna Inovativna Univerziteti treće
dizajna) organizacija organizacija generacije
1. BOD Operaciono jezgro Osoblje podrške Operaciono jezgro/
Osoblje podrške
2. BKKM Standardizacija Međusobno Standardizacija
znanja dogovaranje znanja + Međusobno
dogovaranje
3. BOS Stručnost Inovacija Kombinacija kroz
preduzetnost
4. Birokratska Organska Kombinirana
Birokratska/Organska
5. Radno mjesto Specijalizacija Specijalizacija Specijalizacija
Visoka Visoka Srednja horizontalna-
horizontalna horizontalna oblasti
Niska vertikalna Niska vertikalna Niska vertikalna
Standardizacija Standardizacija Standardizacija
niska niska Srednja do niska
6. Superstruktura Grupiranje Grupiranje Grupiranje
Funkcionalno i Matrična Funkcionalno i
prema klijentima Veličina prema klijentima +
Veličina Male Matrična
Velike na nižim Veličina
nivoima Veličina
nedefinirana-privatni
univerziteti
7. Sistem poslovnog Vrtikalna Vrtikalna Vrtikalna
odlučivanja de/centralizacija de/centralizacija de/centralizacija
Decentralizirana Decentralizirana Selektivno
Horizontalna Horizontalna decentralizirana
de/centralizacija de/centralizacija Horizontalna
Decentralizirana Decentralizirana de/centralizacija
Selektivno
decentralizirana
8. Lateralne veze Plansko kontrolni Plansko Plansko kontrolni

sistem kontrolni sistem sistem
Akciono planiranje Akciono ad hoc Akciono i
Vezivni mehanizmi planiranje performansno
Veći broj Vezivni planiranje
mehanizmi Vezivni mehanizmi
Veliki broj Veći broj
9. Stil vođenja Participativno Participativno Participativno skupni

skupni skupni
10. Karakteristike rada Individualan Timski pristup Individualan pristup
pristup + Timski pristup

B&H (2011-12)
Iz navedenih tabela može vidjeti da je budućnost univerziteta

usmjerena na 3G univerzitete, tako da će uloga univerzitetskog
profesora u budućnosti biti znatno drugačija, dok se konture
navedene uloga dobrim dijelom već oblikuju. Profesionalizam i
naučne kompetencije nastavnika 15 i saradnika u bliskoj budućnosti će
biti dobrim dijelom determinirane njihovim preduzetnički
orijentiranim ponašanjem usmjerenim na inoviranje naučnih
koncepata, naučnih metodologija, nastavnih sadržaja 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 što očekuje univerzitetske
ljudske resurse kako se vidi u tabeli br. 3.
Tablica 3. Osnovne karakteristike tri generacije univerziteta
Elementi Prva generacija Druga generacija Treća generacija
komparacije
Ciljevi Obrazovanje Obrazovanje + Obrazovanje +
Istraživanje Istraživanje + Know
How eksploatacija
Uloga Definiranje istina Otkrivanje prirode Kreiranje vrijednosti
Metode Skolastične Moderne Moderne
monodisciplinarne interdisciplinarne
naučne naučne metode
Stvaranje- Profesionalci Profesionalci + Profesionalci +
produkcija Naučnici Naučnici + Inovatori +
Preduzetnici
Orijentacija Univerzalna Nacionalna Globalna
Jezik Latinski Nacionalni Engleski
Organizacija Nacionalni fakulteti Fakulteti Univerzitetske
i koledži institucije
Upravljanje Administratori Part-Time Akademsko Profesionalni
osoblje menadžeri
Operacije Konvencionalni alati Napredni alati Kombinacija (DL i in
class izvođenje
nastave)
B&H (2011-12)
15 Prilagođeno: 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 Prilagođeno: Wissema J. G.: (2010): Leading the Third Generation University-Towards a
comprehensive management theory of the 3GU str. 44-45. i Kyrő, Paula; Mattila, Johanna;
(2010): Towards future University by Intergrating Entrepreneurial and the Third Generation
University Concepts; str. 4-5.
Iz navedene tabele se može vidjeti da će se uloga univerziteta

sve intenzivnije mijenjati uz intenziviranje prilagođavanja
organizacijske strukture novonastalom kontekstu, dok će se profesija
univerzitetskog edukatora dodatno usložnjavati uz dodatni rast
značaja istih što će od njih zahtjevati dodatni obim odgovornosti.
Način finansiranja univerziteta će se znatno izmjeniti jer postoje
trendovi umanjenja stavki vladinih budžeta namjenjenih za
finansiranje obrazovanja svugdje u svijetu, tako da će menadžment
univerziteta morati inkorporirati sistem korporativnog upravljanja i
savremenih koncepata menadžmenta u svoj svakodnevni rad uz
korištenje spoznaja koje je iznjedrila teorija organizacije, što će
dovesti do involviranja profesionalizma u posao top menadžmenta
univerziteta, fakulteta ili određenog instituta. Iz navedenog razloga,
primjena principa organizacijskog restrukturiranja, strateškog
preduzetništva i inventivnosti u vođenju i funkcioniranju univerziteta
predstavlja uvjet bez kojeg neće biti moguć dalji razvoj univerziteta
bilo gdje na svijetu. Upravo navedeni konceptualni okvir
preduzetničkih univerziteta treće generacije, zasnovanih na
inovativnosti i profesionalizmu, stvara preduvjete da univerziteti
spremno anticipiraju promjene koje ih očekuju. Organizacijska
struktura univerziteta će se redizajnirati na način da se osigura njeno
prilagođavanje novonastalom kontekstu, tako da će se postepeno
odstupati od principa vertikalno usmjerene funkcionalno fakultetski
uređene organizacijske strukture i ustrojavati nova struktura
utemeljena na kombinaciji profesionalnog i inovativnog tipa
organizacije, kroz njeno projektno matrično dizajniranje. U kontekstu
odnosa sa klijentima i ključnim interesnim grupama, univerziteti će
morati primjenjivati sve postulate vezane za marketing menadžment
sa ciljem izgradnje pozitivne percepcije univerziteta u glavam
potencijalnih klijenata na način da se determiniraju elementi njegove
diferencijacije i brendiranosti. Navedeno ukazuje da će univerziteti u
narednom periodu morati iznalaziti dodatne izvore finansiranja na
komercijalnoj osnovi i osigurati balans izvora finansiranja, koji će
uključivati sve manji procent koji dolazi iz vladinog budžeta, dok će
sve veći dio finansiranja dolaziti iz specijalistički kreiranih
multidisciplinarnih komercijalnih programa, dobijenih javnih i
privatnih projektnih fondova, saradnje sa privrednim subjektima i
vladinim institucijama na komercijalnoj osnovi, uključujući i
sponzorirana istraživanja i donacije.
8. ZAKLJUČAK - LEKCIJE ZA UNIVERZITETE U

TRANZICIJI
Savremeni univerziteti treće generacije, odnosno njihov top-menadžment,
trebaju uzeti u obzir promjene organizacijskog konteksta koji se desio u
zadnje dvije dekade i razumjeti potrebu za organizacijskim redizajnom
visoko obrazovnih institucija. Navedeno znači da se na univerzitete može 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
upravljačkih tijela institucija obrazovanja je odavno prošlo tako da će se
senati, rektorati, nastavno naučna vijeća i dekanati morati više oslanjati na
principe korporativnog upravljanja, strateškog menadžmenta, teorije
organizacije i upravljanja ljudskim resursima, uzimajući u obzir zahtjeve
bitnih interesnih skupina. S obzirom da su ljudski resursi zaposleni unutar
institucija visokog obrazovanja specifični potrebno je razumjeti da
prilikom provođenja određene vrste promjena treba voditi računa o
načinu realizacije istih i stilu vođenja kod njihovog provođenja da bi iste
bile uspješno provedene.
Identifikovanjem organizacione kulture potrebne za uvođenje
nove filozofije funkcioniranja procesa u organizaciji determinirano je
određivanjem strategijskih pravaca u promjeni kulture, kroz apliciranje
drugačijeg načina ponašanja i promišljanja svih zaposlenika univerziteta.
Navedeni principi dovode do prirodne funkcionalno projektne integracije
u funkcioniranju univerziteta na platformi matrične 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 upravljačkih sistema. Primjena
hibridnih organizacijskih sistema predstavlja veoma složen i zahtjevan
posao uz posjedovanje nadprosječnih zanja iz oblasti organizacije i
menadžmenta od strane upravljačkih tijela visoko obrazovnih institucija.
U navedenom smislu uloga upravljačkih tijela i univerzitetskog
nastavnika, kao instituta na kojem počiva rad visoko obrazovnih
institucija, u narednom periodu će biti znatno izmjenjena u odnosu na onu
koja je tradicionalno bila vezana za ove vrste profesije, što znači da dolazi
do promjene načina determiniranja radnog mjesta ove kategorije ljudskih
resursa kako prema strukturi tako i prema obimu. Znanja i kompetencije
koje trebaju posjedovati upravljačka tijela univerziteta treće generacije
vezana su za njihovu sposobnost korištenja savremenih koncepata
organizacije i menadžmenta dok će se, u navedenom kontekstu, od

modernog edukatora zahtjevati da u postindustrijskom preduzetničkom
društvu istovremeno igra određen broj veoma zahtjevnih uloga kao što su
uloga nastavnika, istraživača, inspiratora, trenera, katalizatora, savjetnika,
mentora, projektanta i implementatora. Navedene osobine i zahtjevi
modernog univerzitetskog edukatora konvertuju u osobu sa
preduzetničkim osobinama koja će svojim djelovanjem oblikovati
paradigmu koncepcije budućnosti na kvalitativno drugačiji način, što
predstavlja suštinu inovacijskog procesa. Konačno, budućnost institucija
visokog obrazovanja, u vrijeme digitalne ekonomije i virtualnih
organizacijskih sistema je teško predvijeti pogotovo u kontekstu uloge
univerzitetskih edukatora (nastavnika i asistenata) i načina izvođenja
nastavnog procesa. Mnogi postavljaju pitanje da li će tehnologija
eliminirati nastavnike iz obrazovnog procesa ili će putem korištenja
tehnologije uloga nastavnika postati još značajnija i odgovornija? Odgovor
na ovo pitanje se već nazire s obzirom na promjenu uloge univerzitetskog
nastavnog osoblja gdje je uloga tehnologije ipak do određene mjere
ograničena, dok uloga univerzitetskih nastavnika, uz korištenje
savremenih tehnologija, postaje kompleksnija i u isto vrijeme još važnija.
LITERATURA
Bengt, Karlöf, 2005. Lövingsson, H., Fredrik, The A-Z of Management
Concepts and Models, British Library.
Gibb, A.; Hannon, Paul; 2008. Towards the Entrepreneurial University;
University of Durham and NCGE.
Kyrő, Paula; Mattila, Johanna; 2010. Towards future University by
Intergrating Entrepreneurial and the Third Generation University Concepts.
Lunenburg, C. Fred, 2012. International journal of scholarly, academic,
intellectual diversity volume 14, number 1.
Lynch, Richard, 2009. Strategic Management-Formerly Corporate
Strategy, Fifth Edition, Prentice Hall.
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..
Mintzberg, Henry, 1980. Structure in five-A Syntesis of the Research on
Organization Design, Management Science.
Price, A. 2007. Human Resource Management in a Business Context.
Cengage Learning EMEA.
SŠ unje, Aziz, 2002. Top–menadž er vizionar i strateg, Sarajevo, Tirada.
Wissema J. G.; 2010. Leading the Third Generation University-Towards a
comprehensive management theory of the 3GU.
Z. Krželj-Čolović, Z. Cerović: IMPLEMENTATION OF IT PROJECTS... 137
Zorica Krželj-Čolović, M. Sc.

University of Dubrovnik
Department of Economics and Business Economics
Croatia
Zdenko Cerović, Ph. D.

University of Rijeka
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
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
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
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
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
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
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).
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 non-
bureaucratic 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
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 (Côté, Vézina &
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 non-
complementary (Andersson & Tell, 2009; Tahir, Mohamad & Hasan,
2011).
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 OF IT PROJECT

MANAGEMENT IN SME
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
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
Müller (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
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 non-
complex 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
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
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. Gadžić, Ž. Šantić, I. Živko: RISK MANAGMENT IN SME... 155
Mila Gadžić, Ph. D.

University of Mostar
Željko Šantić, Ph. D.

Igor Živko, 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 it’s 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
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
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:
- 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

Accouting standards
Interest rate
Financial risks Foreign exchange
Availabity of funds
Credits
Comunication
Transport links
Infrastructure risk Supply chain
Natural disasters
Criminal
Economic enviornment
Technological developments
Marketplace risks Competition
Constumer demand
Regulatory requirments
Public perception
Competitor behaviour
Reputational risk 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.
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 (2010-
2012)
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
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
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.
The answers to these problems in the theory and practice are
found:
- 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
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.
1 Japan decreased tax rate for SMEs from 22% to 18%.

2 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.
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
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:
today’s lending research and best practice for tomorrow’s 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
Gadžić, M., Šantić, Ž., Živko, I. (2013) Rješenje za izazove
financiranja za SME u uvjetima financijske krize, Zbornik radova
Ekonomskog fakulteta Sveučilišta u Mostaru, Mostar, pp. 289-299.
M. Lamza-Maronić, J. Glavaš: EXPLORING THE PHENOMENON OF URBAN... 165
Maja Lamza-Maronić, Ph. D.

University of Osijek
Croatia
Jerko Glavaš, 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, urban management, Faculty of
Economics Osijek
1. INTRODUCTION
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 socio-
psychological determinants (belonging to a particular class, family,
school, peers, career counselling).
A decision on one’s occupation and study choice after primary
and secondary education is certainly one of the most important
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:
- promoting and anticipating future needs regarding specific
skills,
- 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.
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, teacher’s 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,

- 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
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,
- joint (team) work on tasks and projects,
- opening a space for discussion and comments on students’
papers,
- 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,
- 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: teacher’s 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
Total views Total
Period Total Facebook likes
(7 presentations) downloads
February 2012 – January
5,039 24 168
2013
February 2013 – July 2013 8,513 138 325
Source: Authors
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

Bridges in Osijek, past and present 1,244
Orahovica - Ružica grad (old fortress) 1,110
Exploring the Identity of the City of Osijek 887
Osijek in the Homeland War 1,876
Cinemas in Osijek 1,650
Town of Kutjevo 1,001
Source: Authors
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 web-
based 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
60
40
20
0
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.
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
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
Čičin-Šain, M.; Marinović, M.; Pearce, C.E.M., Ljudski čimbenik
u informacijskoj tehnologiji // Cjeloživotno učenje za održivi razvoj /
Uzelac Vinka; Vujičić, Lidija (ur.). Rijeka: Sveučilište u Rijeci, Učiteljski
fakultet u Rijeci, 2008.
Jovanovski, V., Razvoj karijere pojedinca u okružju
menadžmenta znanja, doktorska disertacija, Ekonomski fakultet
Sveučilišta J.J. Strossmayera u Osijeku, Osijek, 2012.
Lamza-Maronić, M.; Glavaš, J.; Horvatin, T., Promoting
Knowledge Society through Quality Assurance Model // 35th
international convention MIPRO 2012 / Biljanović, P. (ur.). Rijeka:
Croatian Society for Information and Communication Technology,
Electronics and Microelectronics - MIPRO, 2012.
Lamza-Maronić, M.; Glavaš, J., Web Interactive Learning, Case
Study: Faculty of Economics of Josip Juraj Strossmayer University in
Osijek // 36th international convention MIPRO 2013 / Biljanović, P.
(ur.). Rijeka: Croatian Society for Information and Communication
Technology, Electronics and Microelectronics - MIPRO, 2013.
Peko, A., Mlinarević, V., Jindra, R., Interkulturalno obrazovanje
učitelja – što i kako poučavati, U: Izazovi obrazovanja u
multikulturalnim sredinama, (Ur.: Peko, A., Mlinarević, V.), Sveučilište
J. J. Strossmayera u Osijeku, Učiteljski fakultet u Osijeku i Nansen
dijalog Centar Osijek, 2009.
Suzić, N., Pojam i značaj interaktivnog učenja, Nastava, br. 1-2,
str. 33-51, Banja Luka, 2003.
M. Lovrinčević, M. Glamuzina, D. Kružić: MENADŽERSKI ODGOVOR... 177
Doc. dr. sc. Marina Lovrinčević

Ekonomski fakultet
Hrvatska
Mia Glamuzina, doktorska kandidatkinja

Sveučilište u Mostaru
Ekonomski fakultet
Bosna i Hercegovina
Prof. dr. sc. Dejan Kružić

Ekonomski fakultet
Hrvatska
MENADŽERSKI ODGOVOR NA POSLOVNU KRIZU – OD

UOČAVANJA KRIZNIH SIMPTOMA DO PRIMJENE
KRIZNIH STRATEGIJA
Sažetak
Rijetki su slučajevi da poduzeća tijekom dužeg razdoblja ne zapadnu u
krizu koja, ako se ne razriješi, implicira mogućnost propasti kompanije.
Budući da su poslovne krize prijetnje koje imaju potencijala stvoriti ili
stvaraju iznimno neželjene ili negativne ishode u terminima efikasnosti
poslovanja s prijetnjom održivosti poduzeća, to je za cilj istraživanja
postavljen menadžerski odgovor na krizu – kao skup aktivnosti koje se
odnose na uočavanje eksternih i internih razloga nastanka krize,
prepoznavanje kriznih simptoma i odabir vrste i načina implementacije
kriznih strategija. Svako, ne samo ljudsko, biće reagira na svoju
ugroženost, pa tako reagiraju i kompanije menadžerskim odgovorom
na krizu. Zato je u radu istražen menadžerski odgovor na krizu
poduzeća iz Republike Hrvatske i Republike Bosne i Hercegovine,
uključivši stupanj i jakost povezanosti kriznih simptoma i efektivnosti
korištenih kriznih strategija. Za očekivati je da će problematika
istražena u ovom radu pridonijeti boljem razumijevanju krize i višim
stupnjem korištenja kriznim planovima, s brojnim implikacijama
rezultata istraživanja na područje kriznog upravljanja.
Ključne riječi: upravljanje krizom, krizni simptomi, odgovor na
krizu, krizne strategije
1. UVOD
Nema univerzalno prihvaćenog određenja poslovne krize, ali egzistira
opće suglasje po kojem je kriza izrazito negativan događaj što može
nanijeti štetu pa i uništiti bilo koju organizaciju (Mitroff, Pearson,
Harrington 1996, 7-8). Svaka se kompanija razvija u uvjetima rizika
krize, pri čemu okolina poduzeća stvara permanentno nove prijetnje
poslovanju poduzeća. Rijetki su primjeri da poduzeća tijekom dužeg
razdoblja ne zapadnu u krizu, koja, ako se ne razriješi, implicira
mogućnost propasti poduzeća.
Kompanije u teškoćama suočavaju se s brojnim internim i
eksternim razlozima neuspjeha (DiNapoli 1999, 6-7), a simptomi
krize poduzeća mogu biti različiti: to može biti ugroza očuvanja
platežne sposobnosti u svakom trenutku (nelikvidnost i
insolventnost), neostvarivanje profita koji omogućuje stvaranje
pozitivne ekonomske dodane vrijednosti ili poslovanje s gubitkom;
pad profitabilnosti i drugih pokazatelja uspješnosti; smanjivanje
obujma prodaje i tržišnog udjela; relativna tehnološka inferiornost,
što rezultira i inferiornim performansama kompanije (Osmanagić-
Bedenik 2003, 11-31). Opći aksiom preživljavanja kompanija je da
„bez svježeg novca i/ili kredita nema biznisa“, pa se pokazuje da je
prihod kompanije taština, dobit vrlina, ali novac je kralj (Sučević,
2010, 97).
U krizi se kao izrazito značajni problemi manifestiraju:
napregnuti i ograničeni financijski resursi (najčešće s iskazanim
insolvencijskim prijetnjama), gubitak operativne kontrole (nad
budžetom, troškovima, uspješnosti poslovanja, novčanim tokom),
demoraliziran menadžment, zabrinuti zaposlenici za svoju sudbinu,
nezadovoljni dobavljači i bankari (kojima se najčešće kasni s
plaćanjem), ali i prestrašeni vlasnici poduzeća. U takvim okolnostima,
glavna je zadaća menadžmenta odgovoriti na krizu – prepoznati
simptome krize, minimizirati prijetnje i osigurati uspješno upravljanje
krizom. To je zadatak kriznog menadžmenta, najčešće „novog“
menadžmenta kojim su vlasnici korporacija zamijenili „stare“
menadžere.
2. MENADŽERSKI ODGOVOR NA POSLOVNU KRIZU

Svako, ne samo ljudsko, biće reagira na svoju ugroženost, pa tako
reagiraju i kompanije menadžerskim odgovorom na krizu. Ako
poslovna kriza u kojoj se poduzeće nalazi traje duže vremena, šanse
za uspješnim oporavkom i preživljavanjem se smanjuju - slabo
upravljanje krizom može uništiti reputaciju poduzeća i dovesti do
primjene zakonskih konzekvenci, najčešće bankrota (Ucelly 2002, 25)
ili rano li se otkrije kriza i pod pretpostavkom da poduzeće ima dobar
i uspješan menadžment, moguć je napredak, i saniranje je krize
relativno izvjesno i bez ozbiljnijih posljedica po održivost kompanije
(Goldman i Traverso 1997, 48-49). Dobro upravljanje krizom ne samo
da može limitirati štete po imovinu poduzeća, njegovu reputaciju,
postojeća radna mjesta i interese vlasnika, već može pridonijeti i
unapređenju poslovanja, kao odgovoru menadžmenta na krizni
poticaj.
Iz perspektive menadžmenta promatrano, reakcije
korporacija na krizu koja prijeti opstankom nužno su radikalne -
menadžerski odgovor na krizu svodi se na korjenitu promjenu
(Nadler 1998, 54). Pri tome, radikalna je promjena izrazito intenzivna
- izvlači mnogo energije iz organizacije, najčešće je vrlo stresna i
visoko je rizična (s velikom vjerojatnošću neuspjeha). Čimbenici
intenziteta i kompleksnosti promjena povezani su i s različitim
modalitetima procesa upravljanja u krizi. Fokus je promjene na
čitavoj organizaciji pa su glavni pokretači strateških odluka od
kritičnog značenja krizni menadžeri, kojima zahtjevi procesa
upravljanja nameću stvaranje nove vizije (najčešće preživljavanja i
ozdravljenja kompanije) i optimizma, sve uz radikalno kršenje otpora
promjenama. Radikalne promjene u krizi karakterizira visok stupanj
intenziteta i kompleksnosti; one zahtijevaju izravan angažman
menadžmenta u formuliranju i implementaciji kriznih strategija.
Odgovor menadžmenta na krizu svodi se na izbor načina kako
osigurati kontinuitet obavljanja poslovnih aktivnosti koje su ugrožene
i kako spriječiti najgore - likvidaciju i stečaj kompanije. Da bi
poslovanje poduzeća bilo održivo, potrebno je ispuniti određene
pretpostavke: postojanje tržišno isplative temeljne djelatnosti,
dostupnost resursa i spremnost menadžmenta za kriznu borbu. U
krizi poduzeće veoma često gubi razlog svojeg postojanja - urušavaju
se resursi poduzeća, u obavljanju djelatnosti prinosi počnu opadati i
često dovode do gubitaka u poslovanju, gubi se prednost pred
konkurencijom. Kad se tome dodaju i nelikvidnost i insolventnost,

koje uvijek prate poduzeća u poslovnim teškoćama, dolazi se do
najčešćega kriznog simptoma oboljelih poduzeća što se iskazuje kao
nesposobnost pravovremenog plaćanja dospjelih novčanih obveza.
Taj se simptom manifestira kao pomanjkanje (nedostatak) novčanih
sredstava na računu poduzeća ili pak, što je puno teža opcija, kao
blokada njegova računa.
U krizi se kompanija približava svojemu poslovnom kraju i
egzistencija joj je ugrožena. Upitna je mogućnost preživljavanja i
prijeti opasnost stečaja ako se ne poduzmu drastične akcije
usmjerene k oporavku. Krizno stanje zahtijeva od menadžmenta
promišljen i iznimno brz odgovor uz primjenu ofenzivnih, ali i
defenzivnih kriznih strategija, pri čemu „bolnost i drastičnost“ akcija
menadžmenta raste što je viši stupanj problema koje korporacija
mora riješiti (Kružić, Glamuzina, Lovrinčević 2013, 105).
Ovisno o procjeni stanja poduzeća i željenom ishodu,
strategije koje se primjenjuju u kriznim uvjetima za poduzeće mogu
polučiti dva dijametralno suprotna učinka - preživljavanje (kao
rezultat uspješnog preokreta) i napuštanje djelatnosti - (bilo
prodajom dijela ili cjeline poduzeća, njegovom likvidacijom ili pak
propašću poduzeća po okončanom stečajnom postupku). Pritom, više
je vrsta strategija koje su na raspolaganju menadžmentu kompanija u
krizi (Glamuzina, Lovrinčević 2013, 89-100). Promatrano prema cilju
koji se želi postići njihovom implementacijom, dvije su skupine
temeljne - ofenzivne krizne strategije, kojima je cilj preokret
(strategija smanjenja imovine, strategija rezanja troškova, strategija
povećanja prihoda, kombinirane strategije i strategija predstečajne
nagodbe) i defenzivne krizne strategije, kojima je cilj napuštanje
djelatnosti (strategija žetve, strategija ogoljenja, strategija likvidacije i
strategija stečaja).
Odabir kriznih strategija temelji se na potrebi identifikacije
zdravih poslovnih djelatnosti što ih treba sačuvati, poslovnih
aktivnosti koje valja odbaciti i poslovnih djelatnosti koje treba
razvijati. U tom cilju menadžment kompanije u krizi mora izraditi
Plan kriznog djelovanja, koji uključuje scenarije primjene ofenzivnih
kriznih strategija ili scenarije za defenzivne krizne strategije, ili pak
treba primijeniti njihovu kombinaciju što bi omogućilo da se dio
djelatnosti zadrži, a dio aktivnosti odbaci i napusti. Sve, naravno, s
glavnim ciljem – minimiziranje prijetnje i štete i, po mogućnosti,

sprječavanje najgorega - stečaja kompanije.
3. REZULTATI EMPIRIJSKOG ISTRAŽIVANJA

3.1. Uzorak i instrument istraživanja
Istraživački poligon oblikovan je tako da je slučajnim odabirom
izdvojeno 200 poduzeća iz registra Hrvatske gospodarske komore –
Županijske komore Split, i 200 poduzeća iz registra Privredne komore
Federacije Bosne i Hercegovine – Gospodarske komore Zapadno-
hercegovačke županije. Anketni upitnik koji je posebno dizajniran za
potrebe utvrđivanja menadžerskog odgovora na poslovnu krizu
sastavljen od 16 pitanja zatvorenog tipa, adresiran je na predsjednike
uprave.
Od veljače do svibnja 2013. godine prikupljeno je 59 anketnih
upitnika, od čega 40 iz Republike Hrvatske (RH) i 19 iz Republike
Bosne i Hercegovine (BiH). Ukupna stopa povrata iznosi 14,75%
(stopa povrata za poduzeća iz RH veća je od prosjeka i iznosi 20,0%,
dok je stopa povrata za BiH na razini 9,5%). S obzirom na delikatnost
istraživačke problematike (poslovna kriza posebno je osjetljivo
pitanje i u RH i u BiH s obzirom na broj poduzeća kojima su računi u
blokadi), stopa se povrata smatra prihvatljivom.
Podaci prikupljeni poštanskom anketom obrađeni su na
osobnom računalu s pomoću programskog paketa za tablične
proračune Microsoft Excel i uz pomoć softverskog programskog
paketa za statističku obradu podataka SPSS for Windows 17.0.
3.2. Rezultati istraživanja

S obzirom na pravni oblik organizacije, 20,3% poduzeća iz
istraživačkog uzorka su dionička društva, dok je 79,7% njih
organizirano kao društva s ograničenom odgovornošću. Prema
veličini poduzeća (broj zaposlenih), 61% njih iz istraživačkog uzorka
su mikro i mali gospodarski subjekti, 23,7% srednje su velika
poduzeća, dok su 15,3% veliki gospodarski subjekti.
Najčešći eksterni razlog poslovnom neuspjehu (tablica 1.)

bitno je izmijenjena struktura industrije ili tržišta (podjednako se
često pojavljuje i za poduzeća iz RH kao i kod poduzeća iz BiH). Prema
rangu zastupljenosti, gubitak kreditora je drugi značajan čimbenik
poslovnog neuspjeha za obje skupine poduzeća, a slijede gubitak
tržišta, promjene u vladinoj regulativi i gubitak glavnih dobavljača.
Testirane su razlike u zastupljenosti pojedinih razloga poslovnog
neuspjeha ovisno o tomu posluje li poduzeće u RH ili u BiH
(uporabom z-testa za testiranje značajnosti razlika u dvama
proporcijama), pa nisu pronađene statistički signifikantne razlike ni
za jedan eksterni uzrok poslovnog neuspjeha.
Tablica 1. Temeljni uzroci poslovnog neuspjeha
Uzorak Republika Republika
Hrvatska Bosna i Hercegovina
Broj Broj Broj
% % poduzeća
%
poduzeća poduzeća
Eksterni razlozi
Bitni izmijenjena
struktura industrije 44 74,6 30 75,0 14 73,7
/tržišta
Gubitak tržišta/glavnih
35 59,3 26 65,0 9 47,4
kupaca
Gubitak glavnih
4 6,8 2 5,0 2 10,5
dobavljača
Gubitak kreditora 37 62,7 26 65,0 11 57,9
Promjene u vladinoj
18 30,5 12 30,0 6 31,6
regulativi
Interni razlozi
Pogreške
20 33,9 13 32,5 7 36,8
menadžmenta
Nereagiranje na
41 69,5 28 70,0 13 68,4
promjene u okolini
Sukobi na relaciji
1 1,7 0 0,0 1 5,3
vlasnici-uprava
Loše odluke o
24 40,7 16 40,0 8 42,1
kreditnom zaduženju
Neadekvatnost sustava
31 52,5 20 50,0 11 57,9
operativne kontrole
Izvor: Autori
S druge strane, najzastupljeniji interni razlog poslovnom
neuspjehu jest nereagiranje na promjene u okolini (jednako je
zastupljen kod poduzeća iz obje skupine), a slijede ga neadekvatnost
sustava operativne kontrole (osobito nad tijekom gotovine,
troškovima i uspješnosti poslovanja), loše odluke o kreditnom
zaduženju i pogreške menadžmenta. Sukobi između vlasnika i

menadžmenta poduzeća navedeni su kao interni razlog poslovnog
neuspjeha samo jednog poduzeća iz BiH. Konačno, testirane su razlike
u zastupljenosti internih razloga poslovnog neuspjeha ovisno o tome
posluje li poduzeće u RH ili u BiH, te nisu pronađene statistički
signifikantne razlike ni za jedan interni uzrok poslovnom neuspjehu.
Kao najčešći simptom krize (tablica 2.) bilježi se sve sporija
naplata potraživanja (91,5% pojavljivanja). Premda na deskriptivnoj
razini ima razlika u zastupljenosti ovog simptoma u poduzećima u RH
i onima koja posluju u BiH, statistička značajnost te razlike nije
utvrđena. S druge strane, smanjenje je marži znatno više prisutno u
poduzećima koja posluju u RH, i ta je razlika i statistički signifikantna
(z=2,064; p=0,038). Povećanje stupnja zaduženosti također je
statistički značajno prisutnije kod poduzeća koja posluju u RH
(z=2,411; p=0,015), kao i nemogućnost ugovaranja novih poslova
(z=2,066; p=0,038). Za ostale simptome krize nisu pronađene
statistički značajne razlike između poduzeća iz RH i iz BiH.
Tablica 2. Simptomi krize

Broj Broj Broj
poduzeća
% poduzeća
% poduzeća
%
Blokada žiro-računa 21 35,6 11 27,5 10 52,6

Povećanje stupnja
43 72,9 33 82,5 10 52,6
zaduženosti
Nemogućnost
redovitog plaćanja 37 62,7 24 60,0 13 68,4
obveza
Nemogućnost
ugovaranja novih 27 45,8 22 55,0 5 26,3
poslova
Prekapacitiranost
26 44,1 17 42,5 9 47,4
proizvodnje
Opadajući volumen
46 78,0 34 85,0 12 63,2
prodaje
Sve sporija naplata
54 91,5 38 95,0 16 84,2
potraživanja
Nemogućnost
naplate značaj. dijela 18 30,5 14 35,0 4 21,1
potraživanja
Smanjenje marži 49 83,1 36 90,0 13 68,4
Izvor: Autori
Većina specijalista za izvlačenje kompanija iz poslovnih kriza,

kao krajnje mjerilo korporativnog potencijala za preživljavanje
smatra mogućnost generiranja i osiguranja kontinuiteta novčanog
toka, gotovine na računu poduzeća ili pak novca iz novih, svježih,
najčešće kreditnih izvora. Prioritet u antikriznoj borbi je osigurati
dostatno novaca za svakodnevno poslovanje i omogućiti solventnost
kompanije, pa je istraživanjem utvrđeno kako je gotovo polovina
poduzeća iz uzorka (44,1%) bilježila gubitak u poslovanju u godini
koja je prethodila istraživanju (2012. godina). Osim toga, čak 13,8%
poduzeća bilježio je udio kumuliranih gubitaka koji je jednak
temeljnom kapitalu društva ili ga čak premašuje – što upućuje na
iznimnu alarmantnost zatečenog stanja. Vrijedno je spomenuti kako
27,6% poduzeća bilježi 50,0% ili veći udio kumuliranih gubitaka u
kapitalu društva. Istraženo je postoje li razlike u incidenciji gubitaka u
poslovanju s obzirom na činjenicu posluje li poduzeće u RH ili BiH.
Rezultati istraživanja upućuju na zaključak kako takvih razlika nema;
vrijednost koeficijenta kontingencije nije statistički značajna
(sig.=.140).
Tablica 3. Blokada računa poduzeća u RH i BiH

Račun u blokadi
Da Ne Ukupno
Rezident BiH 8 11 19
HR 6 33 39
Total 14 44 58
Value Approx. Sig.

Nominal by Nominal Contingency Coefficient ,281 ,026
N of Valid Cases 58
Izvor: Autori
Za 24,1% poslovnih subjekata iz istraživačkog uzorka

utvrđeno je da je račun bio blokiran u trenutku provođenja
istraživanja, i da su statistički značajne razlike u incidenciji blokade
računa poslovnog subjekta s obzirom na činjenicu posluje li subjekt u
RH ili BiH (sig.=.026). Rezultati istraživanja predočeni u tablici 3.

jasno pokazuju kako je pojava blokade računa češća za subjekte koji
posluju u BiH.
Učestalost pojavljivanja blokade računa prikazana je u tablici
4., iz koje se uočava kako račun nikad nije bio blokiran za 41,4%
poduzeća iz uzorka, te da je kod 8,6% poduzeća račun veoma često
blokiran. Povremeno je blokiran račun za 6,9% gospodarskih
subjekata iz istraživačkog uzorka, dok je gotovo jednaka distribucija
poduzeća iz uzorka kojima je račun rijetko u blokadi (22,4%) ili je u
blokadi često (20,7%). Rezultati Mann-Whitneyjeva testa pokazuju
kako nema statistički značajne razlike u učestalosti pojavljivanja
blokade računa s obzirom na činjenicu posluje li poduzeće u RH ili u
BiH (Z=-.982; sig.=.326).
Tablica 4. Učestalost pojavljivanja blokade računa

Cumulative
Frequency Percent Valid Percent Percent
Valid Nikad 24 40,7 41,4 41,4
Rijetko 13 22,0 22,4 63,8
Povremeno 4 6,8 6,9 70,7
Često 12 20,3 20,7 91,4
Veoma često 5 8,5 8,6 100,0
Total 58 98,3 100,0
Missing System 1 1,7
Total 59 100,0
Izvor: Autori
Najveći je udio poduzeća kojima je blokada računa trajala

najduže sedam dana (25,9%). Zabrinjavajuće je da je kod petine
poduzeća iz uzorka blokada računa trajala više od 60 dana (20,7%),
što je jedan od stečajnih razloga. Do 30 dana bili su blokirani računi za
10,3% gospodarskih subjekata iz istraživačkog uzorka, dok je blokada
računa do 60 dana zabilježena za samo jedno poduzeće. Rezultati
Mann-Whitneyjeva testa pokazuju kako ne postoje statistički značajne
razlike u trajanju najduže neprekidne blokade računa s obzirom na
činjenicu posluje li poduzeće u RH ili u BiH (Z=-1.029; sig.=.303).
Kompanije ne moraju za ishod krize imati propast. Uspješan

preokret i pozitivno razrješenje krize moguća su opcija – ali moguća
opcija nužno ne implicira da se radi i o vjerojatnoj opciji ishoda.
Uspješan se preokret ne događa spontano, već postoji poluga koja ga
aktivira, a to je menadžment poduzeća. U okolnostima koje iskazuju
krizni utjecaj (prezaduženost, smanjenje potencijala za rast,
ignoriranje gubitaka, nemogućnost korištenja instaliranim
kapacitetima, zaostajanje za konkurentima) treba donositi odluke na
razini menadžmenta kompanije o izboru smjera i intenziteta krizne
borbe, to jest o izboru i primjeni jedne ili više kriznih strategija, pa je
istražena mjera u kojoj poduzeća u uzorku izrađuju planove
djelovanja u krizi.
Samo 17,2% poduzeća imaju pripremljene krizne planove
(21,05% kompanija iz BiH i 15,38% kompanija iz RH), a statistički
značajna razlika između poduzeća u RH i poduzeća u BiH nije
utvrđena (tablica 5.). Navedeni podaci upućuju da uprave društava
nedovoljno skrbi posvećuju pripremi za krizu, ne izrađuju planove
krizne borbe niti simulacije primjene strategija u kriznim uvjetima.
Međutim, kad kriza počne utjecati, menadžeri ad hoc počinju s
primjenom krizne terapije.
Tablica 5. Krizni plan

Krizni plan
Da Ne Ukupno
Rezident BiH 4 15 19
HR 6 33 39
Total 10 48 58
Izvor: Autori
Položaj poduzeća u uvjetima krize nije stabilan pa je

menadžment upućen na brzu provedbu neodložnih akcija za
promjenu postojećeg stanja stvari. Da bi konsolidirala svoje
poslovanje, poduzeća se najčešće (pod prijetnjom insolvencijskih
problema) orijentiraju na povećanje novčanih primitaka osnaženjem
novčanog toka u kratkom roku. Kako se vidi u tablici 6., poduzeća
češće primjenjuju ofenzivne negoli defenzivne krizne strategije. Od
ofenzivnih strategija najčešće je primjenjivana strategija rezanja
troškova kao ujedno i „najpopularnija“ krizna strategija.
Tablica 6. Primjena kriznih strategija

Broj Broj Broj
% % %
poduzeća poduzeća poduzeća
Ofenzivne
strategije
Strategija
smanjenja 29 49,2 21 52,5 8 42,1
imovine
Strategija rezanja
53 89,8 39 97,5 14 73,7
troškova
Strategija
42 71,2 27 67,5 15 78,9
povećanja prihoda
Kombinirane
43 72,9 28 70,0 15 78,9
strategije
Predstečajna
2 3,4 2 5,0 0 0,00
nagodba
Defenzivne
strategije
Strategija žetve 7 11,9 4 10,0 3 15,8
Strategija
12 20,3 7 17,5 5 26,3
ogoljenja
Strategija
1 1,7 1 2,5 0 0,00
likvidacije
Izvor: Autori
Rezultati istraživanja upućuju na zaključak kako se u

poduzećima koja posluju u RH znatno više primjenjuje strategija
rezanja troškova u usporedbi s poduzećima u BiH, a ta je razlika i
statistički signifikantna (z=2,828; p=0,004). Za druge krizne strategije
nije utvrđena razlika u stupnju primjene između dviju skupina
poduzeća iz uzorka.
Najčešće primjenjivana strategija - rezanje troškova - ujedno
se ocjenjuje visoko učinkovitom (prosječna vrijednost percipiranog
stupnja efikasnosti iznosi 4,78; rezultati su prikazani u tablici 7.).
Veća percipirana efikasnost zabilježena je za strategiju likvidacije, ali
ta krizna strategija odnosi se na samo jedno poduzeće iz uzorka.
Zanimljivo je zamijetiti kako percipirana učinkovitost niti jedne od
ponuđenih kriznih strategija nije ocijenjena ocjenom manjom od 4,00
(raspon ocjena od 1 do 5), što upućuje da menadžeri uočavaju
efikasnost kriznih strategija, ali se njima uvijek i ne koriste zbog

njihove „bolnosti“.
Tablica 7. Percipirana efikasnost primijenjenih strategija (uzorak)5
Std.
Minimu Maximu
N Mean Deviatio
m m
n
Efikasnost strategije smanjenja imovine 29 3 5 4,24 ,689
Efikasnost strategije rezanja troškova 54 3 5 4,78 ,462
Efikasnost strategije povećanja prihoda 42 3 5 4,38 ,661
Efikasnost kombinirane strategije 43 2 5 4,51 ,631
Efikasnost predstečajne nagodbe 3 3 5 4,00 1,000
Efikasnost strategije žetve 7 3 5 4,71 ,756
Efikasnost strategije ogoljenja 10 4 5 4,20 ,422
Efikasnost strategije likvidacije 1 5 5 5,00
Valid N (listwise) 0
Izvor: Autori
Istražene su razlike u percipiranoj efikasnosti kriznih

strategija u odnosu na činjenicu posluje li poduzeće u RH ili u BiH
(tablica 8.).
Tablica 8. Razlike u percipiranoj efikasnosti primijenjenih kriznih strategija
Rezident N Mean Rank Sum of Ranks

Efikasnost strategije smanjenja imovine BiH 9 19,83 178,50
HR 20 12,83 256,50
Ukupno 29
Efikasnost strategije rezanja troškova BiH 15 22,03 330,50
HR 39 29,60 1154,50
Ukupno 54
Efikasnost strategije povećanja prihoda BiH 15 20,90 313,50
HR 27 21,83 589,50
Ukupno 42
Efikasnost kombinirane strategije BiH 14 24,00 336,00
HR 29 21,03 610,00
Ukupno 43
Efikasnost predstečajne nagodbe BiH 0a ,00 ,00
HR 3 2,00 6,00
Ukupno 3
Efikasnost strategije žetve BiH 3 4,50 13,50
HR 4 3,63 14,50
Ukupno 7
Efikasnost strategije ogoljenja BiH 4 5,75 23,00
HR 6 5,33 32,00
Ukupno 10
Efikasnost Efikasnost Efikasnost Efikasnost Efikasnost Efikasnost

strategije strategije strategije kombinirane strategije strategije
smanjenja rezanja povećanja strategije žetve ogoljenja
imovine troškova prihoda
Mann-Whitney U 46,500 210,500 193,500 175,000 4,500 11,000
Wilcoxon W 256,500 330,500 313,500 610,000 14,500 32,000

Z -2,249 -2,265 -,262 -,836 -,866 -,306
Asymp. Sig. (2- ,025 ,024 ,793 ,403 ,386 ,759

tailed)
Exact Sig. ,039a ,629a ,914a
[2*(1-tailed Sig.)]
a. Not corrected for ties.

b. Grouping Variable: Rezident
Izvor: Autori
Rezultati istraživanja pokazuju kako je percipirana

učinkovitost strategije smanjenja imovine statistički značajno veća
kod poduzeća koja posluju u BiH u usporedbi s onima koja posluju u
RH (sig.=.025) i da je percipirana efikasnost strategije rezanja
troškova statistički značajno veća za poduzeća u RH nego za poduzeća
koja posluju u BiH (sig.=.024).
Za ostale krizne strategije nisu utvrđene statistički značajne
razlike u percipiranom stupnju njihove učinkovitosti posluju li
poduzeća 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 istraživanja pokazuju kako je ta veza umjerenog intenziteta i
statistički signifikantna. S druge strane, s porastom broja
primijenjenih strategija smanjuje se percipirana efikasnost krizne
borbe. Premda se ta veza pokazuje statistički značajnom, prilično je
slaba.
Tablica 9. Međuovisnost simptoma krize, broja primijenjenih strategija i

percipirane efikasnosti primijenjenih strategija
Prosječna
Broj
Broj efikasnost
primijenjen
Ukupno uzorak (RH + BiH) simptoma primijenjen
ih strategija
ih strategija
Correlation
1,000 ,623** -,121
Coefficient
Broj simptoma
Sig. (2-tailed) . ,000 ,361
N 59 59 59
Correlation
,623** 1,000 -,322*
Spearman's Broj primijenjenih Coefficient
rho strategija Sig. (2-tailed) ,000 . ,013
N 59 59 59
Correlation
Prosječna efikasnost -,121 -,322* 1,000
Coefficient
primijenjenih
Sig. (2-tailed) ,361 ,013 .
strategija
N 59 59 59
Poduzeća koja posluju u BiH
Correlation
1,000 ,892** -,027
Coefficient
Broj simptoma . ,000 ,914
Sig. (2-tailed)
19 19 19
N
Correlation
,892** 1,000 ,187
Spearman's Broj primijenjenih Coefficient
,000 . ,443
rho strategija Sig. (2-tailed)
19 19 19
N
Correlation
Prosječna efikasnost -,027 ,187 1,000
Coefficient
primijenjenih ,914 ,443 .
Sig. (2-tailed)
strategija 19 19 19
N
Poduzeća koja posluju u RH
Pearson Correlation 1 ,456** -,194
Broj simptoma Sig. (2-tailed) ,003 ,230
N 40 40 40
Pearson Correlation ,456** 1 -,538**
Spearman's Broj primijenjenih
Sig. (2-tailed) ,003 ,000
rho strategija
N 40 40 40
Prosječna efikasnost Pearson Correlation -,194 -,538** 1
primijenjenih Sig. (2-tailed) ,230 ,000
strategija N 40 40 40
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Izvor: Autori
Pozitivna i statistički značajna korelacija između broja kriznih

simptoma i primijenjenih kriznih strategija za poduzeća koja posluju
u BiH dodatno jača, ali se veza između primijenjenih kriznih strategija
i percipirane efikasnosti krizne borbe gubi.
Za poduzeća što posluju u RH, pozitivna i statistički
signifikantna korelacija između broja kriznih simptoma i
primijenjenih kriznih strategija slabi prema uzorku, ali negativna veza
između broja primijenjenih kriznih strategija i percipirane
učinkovitosti krizne borbe jača.
Povećanje neizvjesnosti i rizika implicira bitno veću ranjivost
poduzeća, osobito u onim ekonomijama koje su još u procesu
tranzicije i nisu dostatno snažne da se brzo prilagode novonastalim
tržišnim okolnostima. Zato je istražena subjektivna procjena
ugroženosti opstanka poduzeća koju su dali anketirani vrhovni
menadžeri. Čak 61,0% anketiranih predsjednika Uprava na razini
ukupnog uzorka (63,16% u BiH i 60,0% u RH) smatra kako je
opstanak poduzeća ugrožen. Rezultati istraživanja pokazuju da nema
razlika u procjeni ugroženosti opstanka posluju li poduzeća u BiH ili
RH – i jedna i druga su iznimno zabrinuta za svoju budućnost.
4. ZAKLJUČAK
Budući da krizno upravljanje od kriznih menadžera zahtijeva
spremnost na akciju, to je u radu istraženo kako oni uočavaju razloge
nastanka krize, kako prepoznaju krizne simptome i kako odabiru i
implementiraju krizne strategije. Empirijsko istraživanje
menadžerskog odgovora na krizu provedeno u poduzećima iz RH i
BiH, pokazuje da je gotovo polovina poduzeća (44,1%) bilježila
gubitak u poslovanju u godini koja je prethodila istraživanju, pri čemu
ih je 27,6% bilježilo 50,0% ili veći udio kumuliranih gubitaka u
kapitalu društva. Petini poslovnih subjekata račun je bio blokiran u
trenutku provođenja istraživanja, pri čemu se pokazalo kako je
blokada poslovnog računa statistički znatno češća za subjekte koji
posluju u BiH.
Poduzeća se u poslovnim poteškoćama suočavaju s brojnim
razlozima neuspjeha. Rezultati su istraživanja pokazali kako je od
eksternih razloga za poslovni neuspjeh najzastupljeniji onaj koji se
odnosi na bitno izmijenjenu strukturu industrije ili tržišta, te da se od
interno generiranih razloga najčešće odnosi na nereagiranje

menadžmenta na promjene u okolini. Nije utvrđeno postojanje
statistički signifikantnih razlika u zastupljenosti pojedinih internih i
eksternih razloga za poslovni neuspjeh ovisno o tomu posluje li
poduzeće u RH ili u BiH.
Istraživanjem je ustanovljeno da je najčešći simptom krize sve
sporija naplata potraživanja. Rezultati istraživanja pokazuju kako je
smanjenje marža statistički značajnije za poduzeća u RH, a jednako je
utvrđeno i za povećanje stupnja zaduženosti i za nemogućnost
ugovaranja novih poslova. Takvi nalazi upućuju na zaključak kako se
simptomi krize snažnije manifestiraju u poduzećima koja posluju u
RH nego u onima što posluju u BiH. To, međutim, ne znači da su
poduzeća iz RH bolje pripremljena za kriznu borbu jer nisu utvrđene
razlike u postojanju kriznih planova između onih što posluju u RH i
onih u BiH, a mjera u kojoj poduzeća iz uzorka imaju pripremljene
krizne planove poražavajuće je niska (17,2%).
Analizirana poduzeća češće odabiru ofenzivne krizne
strategije negoli defenzivne, te od ofenzivnih strategija u najvećoj
mjeri implementiraju strategiju rezanja troškova, i zo ona iz RH
statistički značajno češće nego poduzeća iz BiH. Vrijedi spomenuti i da
je strategija rezanja troškova ocijenjena kao izrazito efikasna, a
percipirana učinkovitost strategije rezanja troškova statistički je
značajno veća kod poduzeća koja posluju u RH od onih što posluju u
BiH. S druge strane, percipirana efikasnost strategije smanjenja
imovine statistički je značajno veća onih poduzeća što posluju u BiH
nego poduzeća koja posluju u RH, što može upućivati na zaključak da
su poduzeća iz RH već prodala svoju najvrjedniju imovinu (statistički i
službeno RH je u krizi od 2008. godine).
Naposljetku, utvrđena je pozitivna i statistički značajna veza
između broja kriznih simptoma i primijenjenih kriznih strategija, te
negativna i statistički značajna veza između broja primijenjenih
kriznih strategija i njihove percipirane efikasnosti. Tome treba dodati
i podatak kako čak 61% anketiranih vrhovnih menadžera drži da je
opstanak poduzeća ugrožen u dugom roku. To može značiti da broj i
jakost kriznih simptoma određuju menadžerski odgovor na krizu,
osobito u segmentu izbora kriznog oružja, ali i da percipirana
efikasnost krizne borbe ne ovisi samo o izboru i implementaciji
kriznih strategija nego i o mnoštvu internih i eksternih čimbenika koji
oblikuju kontekst za krizno upravljanje i determiniraju konačne
ishode u kriznoj borbi.
LITERATURA
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Nadler, D. A., Nadler, M. B. (1998). Champions of Change: How
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Osmanagić Bedenik, N. (2003). Kriza kao šansa: kroz poslovnu
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V. Bušelić, I. Tadej, S. Lugović: AWARENESS AND PERCEPTION... 195
Vjeran Bušelić
TVZ
Croatia
Ida Tadej
Ustanova za zdravstvenu skrb
Opus medicus, za medicinu rada i sporta
Croatia
Sergej Lugović
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 paper’s 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-quantum-
computing -ai-lab/ (last retrieved 16. 09. 2013)
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
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 Dušan Radošević 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 ever-
increasing part”.
Similar proposition is given by professor Radošević 4, defining
organisation discipline as the design and improvement of human-
subject system. In that explanation we could see the analogy between
2 Radošević, Dušan, 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 Radošević, Dušan, Odnos Organizacija – Informatika; Journal of Information and Organizational
Sciences, No. 6, December 1982.

human-subjects, terminology proposed by prof. Radošević, and

human-machines, terminology proposed by Wiener. Ultimately
bringing us to the same thing.
Such relationships give us a basis for complex system based
on;
- 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,
5 Ashby, W. Ross, An Introduction to Cybernetics, Chapman & Hall ltd, London, 1957 (page 54)
6 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)
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
8 Koffka, Kurt ,Principles of Gestalt Psychology,New York: Harcourt-Brace, 1935 (p. 176)
9 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
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 Radošević 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”.
12Kurzweil, Ray, The Age of Spiritual Machines: When Computers Exceed Human Intelligence,
Penguin (Non-Classics); First Thus edition 2001, (page 128)
13 Radošević, Dušan, Odnos Organizacija – Informatika; Journal of Information and
Organizational Sciences, No. 6, December 1982.

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 Radošević, 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.
14Gartner,The Nexus of Forces: Social, Mobile, Cloud and Information, G00234840, Special
Report, 2012
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.
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 computing—a classification, business models, and research directions. Business &
Information Systems Engineering, 1(5), 391–399.
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), 130–146
22 Martens, B., & Teuteberg, F. (2009). Why risk management matters in IT outsourcing—a
systematic literature review and elements of a research agenda. Proceedings of the 17th
European Conference on Information Systems
23 Leimeister, S., Riedl, C., Böhm, 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).
Table 1 Industry dilemma: on-premise or cloud services issues and benefits
On premise Cloud
Security and privacy Global reach
Customization Ease of provisioning
Visibility and accessibility Business agility
Data access control Deployment and management
Source: Authors
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
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)
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 Master’s degree (50%) (Table 2). Some are top
management (32%), some are lower management (31%) and least
respondents are middle management (25%) (Table 2).
Table 2 Demographic results

Count Percentage
Male 72 85.7
Female 9 10.7
N/A 3 3.6
Total 84 100.0
Less than 40 23 27.4
40 to 50 years 38 45.2
More than 50 years 22 26.2
No answer 1 1.2
Total 84 100.0
High School 7 8.3
Bachelor 14 16.7
Master 42 50.0
Specialization 17 20.2
PhD 0 0.0
N/A 4 4.8
Total 84 100.0
Lower level management 26 31.0
Tactical (middle) management 21 25.0
Strategic (top) management 27 32.1
Something else 7 8.3
N/A 3 3.6
Total 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.
Table 3 Implementation phase within organisation – preliminary results

SUM implemented + In
implementation phase
In which phase of implementation is Cloud technology in your
In implementation
3 year planning
1 year planning
Not in the plan

Implemented
Don't know
phase
Total
N/A
count 21 5 26 5 3 35 1 14 84
organisation
Storage
percentage 25.0 6.0 31.0 6.0 3.6 41.7 1.2 16.7 100.0
count 22 3 25 6 4 33 2 14 84
Data
Back-Up
percentage 26.2 3.6 29.8 7.1 4.8 39.3 2.4 16.7 100.0
count 15 3 18 5 2 39 2 18 84
Security
Solutions percentage 17.9 3.6 21.5 6.0 2.4 46.4 2.4 21.4 100.0
Data Base count 11 4 15 4 2 43 3 17 84

Mgmt
percentage 13.1 4.8 17.9 4.8 2.4 51.2 3.6 20.2 100.0
Web count 30 3 33 4 3 27 1 16 84
Servers /
Portals percentage 35.7 3.6 39.9 4.8 3.6 32.1 1.2 19.0 100.0
count 27 1 28 4 5 30 2 15 84
E-mail
percentage 32.1 1.2 33.3 4.8 6.0 35.7 2.4 17.9 100.0
Messaging count 20 0 20 3 4 36 2 19 84
/
Collaborati percentage 23.8 0.0 23.8 3.6 4.8 42.9 2.4 22.6 100.0
on
Personal count 12 1 13 6 5 39 3 18 84
Productivit
y percentage 14.3 1.2 15.5 7.1 6.0 46.4 3.6 21.4 100.0
Business count 12 3 15 5 3 36 6 19 84
Application
s percentage 14.3 3.6 17.9 6.0 3.6 42.9 7.1 22.6 100.0
Average
per centage 22.5 3.1 25.6 5.6 4.1 42.1 2.9 19.8 100
Source: Authors
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).
Table 4 Situations in which new Cloud service is implemented
Depending
Almost
Never Rarely Often on the N/A Total
implement new cloud service?
When does your organisation
always
situation
Implementing count 15 15 4 5 19 26 84
new service percentage 17.9 17.9 4.8 6.0 22.6 31.0 100.0
Replacing count 14 19 4 4 15 28 84
existing
service percentage 16.7 22.6 4.8 4.8 17.9 33.3 100.0
Upgrading count 19 14 9 1 14 27 84
existing
service percentage 22.6 16.7 10.7 1.2 16.7 32.1 100.0
Source: Authors
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).
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.
Table 5 Reasons which do not affect the implementation of service

SUM
Neithe
does
Does r affect
Does Compl affect
not nor Does
not etely + N/A Total
affect does affect
affect affect compl
at all not
etely
To what extent these reasons do not affect the
affect
affect
(Internal)
rejection f 3 11 9 35 14 49 12 84
implementation of services?
risk
% 3.6 13.1 10.7 41.7 16.7 58.4 14.3 100.0
Safety f 2 9 9 32 21 53 11 84
% 2.4 10.7 10.7 38.1 25.0 63.1 13.1 100.0

Lack of
f 2 11 16 27 18 45 10 84
budget
% 2.4 13.1 19.0 32.1 21.4 53.5 11.9 100.0
Organisatio
nal
f 3 8 9 31 20 51 13 84
(in)flexibilit
y
% 3.6 9.5 10.7 36.9 23.8 60.7 15.5 100.0
Source: Authors
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).
Table 6 Importance of positive characteristics of Cloud Services
Very important
SUM important
important nor
Unimportant
unimportant
unimportant
Important
important
Neither
+ very
Total
Very
N/A
characteristics of the introduction of Cloud Services
Rate the importance of the following positive
The count 3 0 4 22 48 70 7 84
availability percentage 3.6 0.0 4.8 26.2 57.1 83.3 8.3 100.0
count 3 0 7 34 31 65 9 84
Flexibility
percentage 3.6 0.0 8.3 40.5 36.9 77.4 10.7 100.0
Adjustable count 2 1 11 32 29 61 9 84
rate percentage 2.4 1.2 13.1 38.1 34.5 72.6 10.7 100.0
Territorial count 4 8 17 28 17 45 10 84
independe
nce percentage 4.8 9.5 20.2 33.3 20.2 53.5 11.9 100.0
Set up count 2 2 6 40 27 67 7 84
speed percentage 2.4 2.4 7.1 47.6 32.1 79.7 8.3 100.0
IT count 2 5 14 34 20 54 9 84
organisatio
ns offload percentage 2.4 6.0 16.7 40.5 23.8 64.3 10.7 100.0
Transparen
count 2 3 9 38 22 60 10 84
t cost
manageme
percentage 2.4 3.6 10.7 45.2 26.2 71.4 11.9 100.0
nt
Source: Authors
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
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
wouldn’t 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.
- 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... 215
Snezana Mojsovska Salamovska, Ph. D.

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
will be incorporated, and conclusions and recommendations will be

presented as well.
Keywords: marketing investment, marketing expenditure,
innovation performance measurement system
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
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.
- SME’s 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 non-
financial 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. SME’s
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 SME’s managers to understand
the strategic importance of marketing, and to integrate marketing
strategic thinking in their business practice.
Marketing function in companies is dominantly perceived as a
set of activities, campaigns (tactics-based business way of
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 SME’s 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 SME’s) 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
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
1 Ward Keith, “Marketing Finance – Turning Marketing Strategies into Shareholder Value”,
Elsevier Butterworth-Heinemann, Oxford, UK, 2004, p. 172
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 consumer’s 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
2 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–
0–470–66997–6
3 Keith Ward, “Marketing Finance” – Turning Marketing Strategies into Shareholder Value,
Elsevier Butterworth – Heinemann, Oxford, Burlington, GB, 2004 - P. 228

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

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 Kaplan’s Balanced Score
Card, a model tends to assess the total value in the company, by
6 http://www.lenskold.com/tools/LeadGenTool.html
7 Ambler Tim “ Marketing and the Bottom Line”, Prentice Hall 2003 p. 94.
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 (KPI’s) 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
8Ambler Tim “ Marketing and the bottom line”, Prentice Hall 2003 p. 66
9 Raab David, “Marketing Performance Measures” (2007), DM Review, Vol. 17 Issue 9, p35-35,
ISSN: 1521-2912
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
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!
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%
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 SME”s). 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
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 company’s 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 SME’s 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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Ž. Ristić, K. Ristić: THE ECONOMICS OF HUMAN CAPITAL... 231
Žarko Ristić
University of Business Studies, Banja Luka
Kristijan Ristić
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

2A.Cowling and C. Miller, Managing Human Resources, A. Arnold, London, 1990.
3Dr M. Petrovic, Human Resources Management, School of foreign trade, Bijeljina, 1995.
1. MANAGING HUMAN CAPITAL

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.
Schultz’s 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.

5T.W. 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.
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.
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.

14T.W. 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. 399-
421.
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.
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.
19Ibidem, p. 34.
21Ibidem, p. 36.
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 cost-
effective(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 re-
distributive 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.
24Ibidem, 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.
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.

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.
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 self-
anticipation 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
29 K. W. Roskamp and M. Neuman, Human Capital Formatin and Public Finance: a Dynamic
Model, 1983., p. 207.
30 Group of authors, I’Educatin, Approches philosophiques, P.F.U., Paris, 1990.
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 burn-
out 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
31Dr. Z. Ristic, Economy of social activities, Nova prosveta, Belgrade, 1991.

32Dr. Z. Ristic, Fiscal Management and the economy of the public sector, Etnostil, Belgrade,
2012.p. 436.
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 one’s
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 Dr. D. Z. Markovic, Dr. B. Ilic andDr.Z. Ristic, Global economy, Etnostil, Beograd, 2011., p. 52.
34 Economic politics, No. 2093, from 11. May 1992. p. 49.
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
35 V. E. Komarov, Relation between economic development and education, B. Jelcic (red),

Education economics, Školska 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, Školska 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.
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 Denison’s 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 one’s
education are compensated. The late effect of payback is an inevitable
phenomenon that arises from the nature of the educational process43.
41 Dr. V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 99.
42 Ch. Saint-Etienne, Financenent de l’economie et politique finansiere, Nachette, Paris, 1990.
43 Dr. V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 130-131.
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
44 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, Školska
knjiga, Belgrade, 1973., p. 149-154.

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
consumer’s 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
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 self-
knowledge. 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, Grmeč-Privredni pregled, Beograd, 1995., p. 13.

48 Ibidem, p. 49.
49 Same, p. 51.
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.
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 Same, p. 209.
51 F. Drucker, op. cit., p. 214.
D. Šarčević: LEADERSHIP FOR CORPORATE SOCIAL RESPONSIBILITY... 249
Danijela Šarčević, Ph. D.

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
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
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
company’s 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 “responsibility–profitability connection” and assert that
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
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. Waldman’s
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 organization’s
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
CEO’s 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),
- 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 society’s 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 group’s 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 (Šarčević, 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,
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

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
Collaboration
Common Purpose
Controversy with civility
Change
Consciousness of Self
Congurence Citizenship
Commitment
Society/
Individual values
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,
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
Alfirević, A. M., 59
Alfirević, N., 73
B
Brčić, R., 89
Buble, M., 1
Bušelić, V., 195
C
Cerović, Z., 137
Crnkić, K., 113
Č
Čizmić, E., 113
G
Gadžić, M., 155
Glamuzina, M., 177
Glavaš, J., 165
K
Kružić, D., 177
Krželj-Čolović, Z., 137
L
Lamza-Maronić, M., 165
Lovrinčević, M., 177
Lugović, S., 195
M
Malbašić, I., 89
Mojsovska Salamovska, S., 215
O
Oršolić, J., 89
P
Peronja, I., 59
Plazibat, I., 59
R
Rendulić, D., 59, 73
Ristić, K., 231
Ristić, Ž., 231
S
Softić, S., 113
Š
Šantić, Ž., 155
Šarčević, D., 249
T
Tadej, I., 195
Tipurić, D., 39
Ž
Živko, 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

Menadzment Vodstvo I Organizacija U 21 Stoljecu

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Treći regionalni sastanak i međunarodna

znanstvena konferencija katedri za menadžment

3rd Regional Meeting & International Scientific

Zbornik radova/Book of Proceedings

Sveučilište u Dubrovniku/University of Dubrovnik

Ivona Vrdoljak Raguž (voditeljica Organizacijskog odbora/chair

Svi su radovi recenzirani u dvostrukome anonimnom

3rd Regional Meeting & International

Management, Leadership and

Nakon uspješno održanog prvog i drugog sastanka Interkatedarskog skupa i

U Dubrovniku, veljača 2014.

Dubrovnik, February 2014

Srijeda, 25. rujna 2013./Wednesday, 25th September 2013.

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

******* Prezentacije radova na Interkatedarskom skupu održavaju se na

PLENARNA IZLAGANJA/PLENARY LECTURES

Modeli menadžmenta inherentni poduzeću 21. stoljeća 1

Strategija u slijepoj ulici: ontološki i epistemološki

ZNANSTVENI RADOVI/PLENARY LECTURES

Financial Performance and Implementation of Business

Performance Effects Related to Implementation of

Influence of Public-Private Partnership on Quality and

Dizajniranje organizacijske strukture visokoobrazovnih

Risk Managment in SME and Financial Crisis 155

Exploring the Phenomenon of Urban Management:

Menadžerski odgovor na poslovnu krizu – od uočavanja

Awareness and Perception of Cloud Computing Technology

Integrating the Perspectives of Marketing Investments and

The Economics of Human Capital and Knowledge

Leadership for Corporate Social Responsibility

Prof. dr. sc. Marin Buble, profesor emeritus

MODELI MENADŽMENTA INHERENTNI PODUZEĆU

Com, New York, 2009.

Best Leadership Minds of Our Time, Harper, new york, 2010.

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

Search of Excellance, u kojoj razvija koncept osam načela izvrsnosti

sve do današnjih dana. Tako prakticiran model menadžmenta doveo

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

ljudi u zajednički rad kako bi ostvarili željene zadatke i ciljeve

1.2. Pristupi budućnosti menadžmenta

velikih poduzeća, a ne za traženje načina kako da ljudi najbolje rade

polazi od bazične definicije menadžmenta – akta dovođenja ljudi da

2. SUVREMENI MODELI MENADŽMENTA

13Birkinshaw, J., op. cit. str. 41-43.

kojemu će ga top menadžment iz komandno-kontrolnog centra

8, No. 4 (1988) 1-11.

Sally Helgesen u svojoj knjizi The Web of Inclusion koristi se

Macmillan, New York, 1992.

Paul, New York, 1986.

Newton, Ma., 1995.

radikalni. Njihovo je poznavanje pretpostavka za daljnja istraživanja

2.2. Radikalni menadžment

21st Century, Jossey-Bass, San Francisco , CA, 2010.

Za većinu poduzeća radikalni je menadžment fundamentalna

27 Denning, S., op. cit., str. 53-54.

2.2.2. Načela radikalnog menadžmenta

Slika 1.: Radikalni menadžment: sedam temeljnih principa kontinuiranog

Boston, MA, 2010.

Nijedno od sedam naznačenih načela pojedinačno nije novo -

2.3. Razlike između tradicionalnoga i radikalnog

33 Denning, S., op. cit., str. 45.

Tablica 1. Razlike između tradicionalnoga i radikalnog menadžmenta

Karakteristike Tradicionalni menadžment Radikalni menadžment