Menadžment, vodstvo i organizacija u 21. stoljeću Management

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


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) 11.30 – 12.00 Pauza za kavu/Coffee Break 12.00 – 14.00 Kontakt seminar (4 sesije)/Contact Seminar (4 parallel tracks) 14.00 – 14.30 Pauza za kavu/Coffee Break 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 Stewart1 tvrdi da je menadžment mit, profesor Julian Birkinshaw2 s London Business School, piše da je menadžment iznevjerio, Alan Murrey3 navodi da gledamo kraj menadžmenta, a izvršni direktor Jo Owen4 pisao je o smrti menadžmenta. U istom tonu nastavlja i Gary Hamel5, 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 Malonea11 prvi put u povijesti tehnologija omogućila postizanje ekonomske koristi velikih poduzeća bez odustajanja od ljudskih benefita malih poduzeća. Slično mišljenje imaju i drugi. Howard Rheingold12 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 13 Birkinshaw, J., op. cit. str. 41-43. 14 Vidi 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 Savagea15 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 zaposlenika30, ili ubrizgavanje osjećaja hitnosti31, ili uvođenje novih tehnoloških platforma32. 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

Načelo # 2 Rad pomoću samo-organiziranih

timova

Načelo # 3 Rad u iteraciji vođenoj od strane

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

Nač

elo

# 7

Inte

rakt

ivno

kom

unic

iranj

e: p

riče,

pita

nja,

razg

ovor

i

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.

33 Denning, S., op. cit., str. 45. 34 Denning, S., op. cit., str. 5.


Tablica 1. Razlike između tradicionalnoga i radikalnog menadžmenta

Karakteristike Tradicionalni menadžment Radikalni menadžment

Cilj Svrha je rada da proizvede dobra i usluge.

Usmjerenost rada na zadovoljstvo klijenta.

Način organizacije rada

Rad se izvodi individualno izvještavanjem nadređenoga.

Rad se izvodi u samoorganizirajućim timovima

Planiranje Rad se izvodi u skladu s iscrpnim planom.

Rad se izvodi u iterakciji vođenoj od klijenta usmjeren na kontinuirano inoviranje.

Mjerenje napredovanja

Kako se rad odvija, osigurava se izvještaj o napredovanju o tome što je sukladno planu.

Isporuka vrijednosti klijentima svake iteracije.

Što se komunicira

Komunikacija se odnosi na ono što ljudi trebaju znati.

Biti potpuno otvoren u pogledu smetnja unapređenju.

Unapređenje

Šefovi su odgovorni za proizvodnost.

Stvaranje konteksta za kontinuirano samounapređivenje s pomoću timova.

Kako se komunicira

Jednosmjerna komunikacija: slati poruke ljudima i kazati im što trebaju raditi.

Interaktivna komunikacija kroz izlaganja, pitanja i razgovor.

Glavna usmjerenost konkurentnosti

Redukcija troškova: ekonomija obujma, downsizing, outsourcing.

Vrijeme: isporuka više vrijednosti klijentu što prije.

Konsekvence Stopa povrata na aktivu često opada. Inovacije se usporavaju. Četiri od pet radnika nisu potpuno angažirani u svom poslu. Kupci dobivaju prosječne proizvode i usluge.

Kontinuirano inoviranje: samoorganizirani timovi normalno evoluiraju u timove visokih performansa. Fokusirani na zadovoljavanje klijenata s 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 Birkinshaw36, 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

40 Prema Birkinshaw, J., op. cit., str. 120. 41 Bahtijarević-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.

46 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.


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. 53 Neki 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. 55 Hamel, G., op. cit., str. 241. 56 Hamel, G., op. cit., str. 251-252. 57 Hamel, G., op. cit., str. 252.


Sabiranje napora

Umnožavanje napora Strast Kreativnost Inicijativa Intelekt Marljivost Poslušnost

Inovacija menadžmenta

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

58 Hamel, G., op. cit., str. 253. 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

60 Hamel, G., op. cit., str. 16. 61 Hamel, G., op. cit., str. 255.


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 Fukuyame64, 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

62 Hamel, G., op. cit., str. 255. 63 Hamel, G., op. cit., str. 256. 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

1 O pitanjima i problemima koji su naznačeni u ovome radu vidjeti u Tipurić (2014.). 2 Transnarativi 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.


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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).

REFRENCES Alfirević, A. M. (2012). Poslovna izvrsnost i konkurentska

prednost hotela [Business excellence and competitive advantage of hotels]. Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru/Journal of Economy and Business. 18, 1-18.

Bou-Llusar, J. C., Escrig-Tena, A. B., Roca-Puig, V., Beltran-Martin, I. (2009). An empirical assessment of the EFQM Excellence Model: Evaluation as a TQM framework relative to the MBNQA Model. Journal of Operations Management. 27, 1-22.

Conti, T. A. (2007). A history and review of the European Quality Award Model. The TQM Magazine. 19(2), 112-128.

Corredor, P., Goni, S. (2011). TQM and performance: Is the relationship so obvious? Journal of Business Research. 64(8), 830-838.

Curkovic, S., Melnyk, S., Calantone, R. (2000). Validating the Malcolm Baldrige ational Quality Award framework through


structural equation modelling. International Journal of Production Research. 38 (4), 765–791.

Demirbag, M., Tatoglu, E., Tekinkus, M. & Zaim, S. (2006). An analysis of the relationship between the TQM and organizational performance: Evidence from Turkish SMEs. Journal of Manufacturing Technology Management. 17(6), 829-847.

Dodangeh, J., Rosnah, M. Y., Ismail, N., Ismail, Y. Md., Biekzadeh, M. R., Jassbi, J. (2012). A Review of Major Business Excellence Frameworks. Technics technologies education management: Journal of society for development of teaching and business processes in new net environment in B&H. 7 (3), 1386-1393.

Fadić, F. (2008). Primjena načela upravljanja zasnovanih na poslovnoj izvrsnosti u praksi hrvatskih organizacija [Application of management principles based on business excellence in the practice of Croatian organizations]. Ekonomski pregled. 59(3-4), 125-152.

Garbin Praničević, D., Alfirević, N. & Indihar Štemberger, M. (2011). Information system maturity and the hospitality enterprise performance. Economic and Business Review. 13(4), 227-249.

Hansson, J., Eriksson, H. (2002). The impact of TQM on financial performance. Measuring Business Excellence. 6(4), 44-54.

Hardjono, T. W., Marrewijk, M. v. (2001). The Social Dimensions of Business Excellence. Corporate Environmental Strategy. 8(3), 223-233.

Hendricks, K. B., Singhal, V. R. (1997). Does Implementing an Effective TQM Program Actually Improve Operating Performance? Empirical Evidence from Firms That Have Won Quality Awards. Management Science. 43(9), 1258-1274.

Harrington, D., Akehurst, G. (1996). Service quality and business performance in the UK hotel industry. International Journal of Hospitality Management. 15(3), 283-298.

Ivandić, N. (2009). Analiza poslovanja hotelijerskog sektora u 2008., procjena 2009. i očekivanja 2010. [Analysis of hotel industry in 2008, forecast for 2009 and expectations from 2010]. Retrieved August 10, 2013, from http://hgk.biznet.hr/hgk/fileovi/18198.pdf

Kucukusta, D., Mak, A., Chan, X. (2013). Corporate social responsibility practices in four and five-star hotels: Perspectives from


Hong Kong visitors. International Journal of Hospitality Management. 34, 19-30.

Ministry of tourism of the Republic of Croatia (2012). BDP i prihodi od turizma 2012. (2011.) godine [GDP and the tourism revenue in 2012 (2011)]. Retrieved August 10, 2013, from http://www.mint.hr/ UserDocsImages/130405-bdp2012.pdf

Ritchie, L., Dale, B. G. (2000). Self-assessment using the business excellence model: A study of practice and process. International Journal of Production Economics. 66(3), 241-254.

Russel, S. (2000). ISO 9000:2000 and the EFQM Excellence Model: competition or co-operation? Total Quality Management. 11 (4-6), 657.

Samardžija, J. (2010). Poslovna izvrsnost u Republici Hrvatskoj [Business excellence in the Republic of Croatia]. In K. Buntak & J. Šundrica (Eds.), Proceedings of the 10th Croatian quality conference and the 1st scientific conference of the Croatian quality society. Retrieved August 10, 2013, from http://bib.irb.hr/ datoteka/472575.Samardzija_J-rad.pdf

Soriano, D. R. (1999). Total Quality Management: Applying the European Model to Spain's Urban Hotels. Cornell Hotel and Restaurant Administration Quarterly. 40(1), 54-59.

Škrinjar, R., Bosilj Vukšić, V. & Indihar Štemberger, M. (2008). The impact of business process orientation on financial and non-financial performance. Business Process Management Journal. 14(5), 738-754.

Žilić, I. (2012). Poslovna izvrsnost u visokokategoriziranim hotelima u Hrvatskoj. [Business excellence in highly categorized hotels in Croatia]. Ekonomska misao i praksa. 21(1), 123-144.

N. Alfirević, B. Wasserbauer, D. Rendulić: PERFORMANCE EFFECTS... 73

Nikša Alfirević, Ph. D. University of Split Faculty of Economics Croatia

Branko Wasserbauer, Ph. D. University of Applied Sciences, Karlovac Croatia

Darko Rendulić, Ph. D. University of Applied Sciences, Karlovac Croatia

PERFORMANCE EFFECTS RELATED TO IMPLEMENTATION OF ENTERPRISE SOFTWARE:

EMPIRICAL EVIDENCE FROM CROATIA1

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 classification2 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 averages3. 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)

a. Based on negative ranks. b. Based on positive ranks.

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)

a. Based on negative ranks. b. Based on positive ranks. 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)

a. Based on negative ranks. 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 Morth 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.


Table 3

General mode

l for assessme

nt of project m

aturity for PP

P



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 Repre

sentation of a

pplication of P

3M3 model in

decision-maki

ng regarding i

mplementatio

n of a public-p

rivate partne

rship project b

y Varaždin Cou

nty public auth

ority



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.

REFERENCES Akintoye, A., Beck, M., & Hardcastle, C. (2006). Public-Private Partnerships. Oxford: Blackwell Science. Barzelay, M. (2001). The New Public Management: Improving Research and Policy Dialogue. Univ. of California Press. Bexell, M., & Morth, U. (Eds.) (2010). Democracy and Public-Private Partnerships in Global Governance. New York, NY: Palgrave Macmillan. Budina, N., Brixi, H. P., & Irwin, T. (2007). Public-Private Partnerships in the New EU Member States: Managing Fiscal Risks (World Bank working paper). Washington, D.C: The World Bank. Cruz, C. O., & Marques, R. C. (2013). Infrastructure Public-Private Partnerships: Decision, Management and Development. Heidelberg: Springer.


Dewulf, G., Blanken, A., & Bult-Spiering, M. (2012). Strategic Issues in Public-Private Partnerships, 2nd ed. Chichester, UK: Wiley-Blackwell. Gerrard, M. B. (2001). What are public-private partnerships, and how do they differ from privatizations? Finance & Development, 38(3) Hodge, G. A., & Greve, C. (eds.) (2005). The challenge of public-private partnerships: Learning from international experience. Cheltenham: Edward Elgar Publishing. Juričić, D. (2008). Ekonomija javno-privatnog partnerstva. Ekonomski pregled, 59(7-8), 452–468. Kačer, H., Kružić, D., & Perkušić, A. (2008). Javno-privatno partnerstvo: Atraktivnost DBFOOT modela. Zbornik radova Pravnog fakulteta u Splitu, 45(3), 603–640. Perko Šeparović, I. (2006). Izazovi javnog menadžmenta: dileme javne uprave. Zagreb: Tehnička knjiga. Plummer, J. (2002). Focusing Partnerships: A Sourcebook for Municipal Capacity Building in Public-Private Partnerships. London: Earthscan Publications. Robinson, H., Carrillo, P., Anumba, C.J., & Patel, M. (2010). Governance & Knowledge Management for Public-Private Partnerships. Chichester, U.K.: Wiley-Blackwell. Sajko, L. (2008). Upravljanje projektima javno-privatnog partnerstva u funkciji povećanja efikasnosti javne uprave (Magistarski rad). Sveučilište u Rijeci: Ekonomski fakultet, Rijeka. Urio, P. (Ed.) (2010). Public Private Partnerships: Success and Failure Factors for In-Transition Countries. Lanham, MD: University Press of America. Vrana, K., Brežanski, J., Čengija, J., Marenjak, S., Matešić, G., Amidžić Peročević, K., & Lukeš Petrović, M. (2007). Javno-privatno partnerstvo i drugi načini upravljanja nekretninama u vlasništvu Republike Hrvatske, općina, gradova i županija. Zagreb: Novi informator. Yescombe, E. R. (2010). Public-Private Partnerships: Principles of Policy and Finance. Amsterdam: Elsevier.

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. University of Sarajevo Faculty of Economics and Business Bosnia and Herzegovina

Senad Softić, Ph. D. University of Sarajevo Faculty of Economics and Business Bosnia and Herzegovina

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

1 Prilagođeno: 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 organizacije4 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 PESTLE5 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: SŠunje, Aziz, Top–menadzer 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: SŠunje, Aziz, Top–menadzer 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 13 Prilagođeno: 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 kontekst

Profesionalna organizacija

Inovativna organizacija

Institucije visokog obrazovanja

1. Okruženje Stabilno i kompleksno,

Dinamično i kompleksno,

Dinamično i kompleksno-Turbulentno

2. Moć Profesionalci, Eksperti,

Preduteni i inovativni profesionalci i eksperti

3. Starost i veličina organizacije

Stara i velika ili suprotno,

Mala i mlada ili velika,

Male i mlade (dinamički aspekt), a mogu biti demografski stare (statički aspekt),

4. Poslovna strategija

Diferencijacija, Diferencijacija,

Fokusna 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 karakteristike radne snage

Aktivna strategija HRMa Profesionalci,

Aktivna strategija HRM-a Eksperti,

Aktivna strategija HRM-a-Profesionalci i eksperti,

7. Sindikati i legislativni okvir

Veliki uticaj, Ne veliki uticaj, zakonito poslovanje,

Veliki uticaj,

8. Uticaj vlade i lokalne zajednice

Veliki uticaj, Ne veliki uticaj, pitanje poreza,

Veliki uticaj na javne univerzitete,

9. Interesne grupe i nacionalna kultura

Profesionalci, Stručnjaci-eksperti,

Profesionalci + Stručnjaci-eksperti,

10. Menadžerska filozofija i sistem vrijednosti

Znanje, biti kompetentniji i referentniji,

Stručnost-specijalistička znanja,

Znanje, biti kompetentniji i referentniji + Stručnost-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 dizajna)

Profesionalna organizacija

Inovativna organizacija

Univerziteti treće generacije

1. BOD Operaciono jezgro Osoblje podrške Operaciono jezgro/ Osoblje podrške

2. BKKM Standardizacija znanja

Međusobno dogovaranje

Standardizacija znanja + Međusobno dogovaranje

3. BOS Stručnost Inovacija Kombinacija kroz preduzetnost

4. Birokratska/Organska

Birokratska Organska Kombinirana

5. Radno mjesto Specijalizacija Visoka horizontalna Niska vertikalna Standardizacija niska

Specijalizacija Visoka horizontalna Niska vertikalna Standardizacija niska

Specijalizacija Srednja horizontalna-oblasti Niska vertikalna Standardizacija Srednja do niska

6. Superstruktura Grupiranje Funkcionalno i prema klijentima Veličina Velike na nižim nivoima

Grupiranje Matrična Veličina Male

Grupiranje Funkcionalno i prema klijentima + Matrična Veličina Veličina nedefinirana-privatni univerziteti

7. Sistem poslovnog odlučivanja

Vrtikalna de/centralizacija Decentralizirana Horizontalna de/centralizacija Decentralizirana

Vrtikalna de/centralizacija Decentralizirana Horizontalna de/centralizacija Decentralizirana

Vrtikalna de/centralizacija Selektivno decentralizirana Horizontalna de/centralizacija Selektivno decentralizirana

8. Lateralne veze Plansko kontrolni sistem Akciono planiranje Vezivni mehanizmi Veći broj

Plansko kontrolni sistem Akciono ad hoc planiranje Vezivni mehanizmi Veliki broj

Plansko kontrolni sistem Akciono i performansno planiranje Vezivni mehanizmi Veći broj

9. Stil vođenja Participativno skupni

Participativno skupni

Participativno skupni

10. Karakteristike rada Individualan pristup

Timski pristup Individualan pristup + Timski pristup



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 nastavnika15 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 pregled16 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 komparacije

Prva generacija Druga generacija Treća generacija

Ciljevi Obrazovanje Obrazovanje + Istraživanje

Obrazovanje + Istraživanje + Know How eksploatacija

Uloga Definiranje istina Otkrivanje prirode Kreiranje vrijednosti Metode Skolastične Moderne

monodisciplinarne naučne

Moderne interdisciplinarne naučne metode

Stvaranje-produkcija

Profesionalci Profesionalci + Naučnici

Profesionalci + Naučnici + Inovatori + Preduzetnici

Orijentacija Univerzalna Nacionalna Globalna Jezik Latinski Nacionalni Engleski Organizacija Nacionalni fakulteti

i koledži Fakulteti Univerzitetske

institucije Upravljanje Administratori Part-Time Akademsko

osoblje Profesionalni menadžeri

Operacije Konvencionalni alati Napredni alati Kombinacija (DL i in class izvođenje nastave)


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

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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

http://www.searchdatacenter.techtarget.com/definition/IT


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 Faculty of Economics Bosnia and Herzegovina

Željko Šantić, Ph. D. University of Mostar Faculty of Economics Bosnia and Herzegovina

Igor Živko, Ph. D. University of Mostar Faculty of Economics Bosnia and Herzegovina

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

Financial risks

Accouting standards Interest rate Foreign exchange Availabity of funds Credits

Infrastructure risk

Comunication Transport links Supply chain Natural disasters Criminal

Marketplace risks

Economic enviornment Technological developments Competition Constumer demand Regulatory requirments

Reputational risk

Public perception Competitor behaviour Regulatory enforcement CSR

Sources: AIRMIC, Alarm, IRM, (2010) Structured Approach to Enterprises Risk Management (ERM) and the Requirments of ISO 31000.

As we can see in table 1, diferent types of risks exist with enterprises that can be faced in ther activities. So it is important to create and constantly make improvments in risk management. The enterprises risk management covers: entities risk appetite, risk responses and decisions, interconnected impacts and integreted responses on multiple risks.


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 Faculty of Economics Croatia

Jerko Glavaš, Ph. D. University of Osijek Faculty of Economics 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,

http://www.urbanaekonomija.com/

http://www.urbanaekonomija.com/


- 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

Period Total views (7 presentations)

Total downloads Total Facebook likes

February 2012 – January 2013 5,039 24 168

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).

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.

0204060

28.0

2.12

.26

.03.

12.

24.0

4.12

.23

.05.

12.

21.0

6.12

.20

.07.

12.

18.0

8.12

.16

.09.

12.

15.1

0.12

.13

.11.

12.

12.1

2.12

.10

.01.

13.

Visits


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 Sveučilište u Splitu Ekonomski fakultet Hrvatska

Mia Glamuzina, doktorska kandidatkinja Sveučilište u Mostaru Ekonomski fakultet Bosna i Hercegovina

Prof. dr. sc. Dejan Kružić Sveučilište u Splitu 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

Hrvatska Republika Bosna i Hercegovina

Broj poduzeća % Broj

poduzeća % Broj poduzeća %

Eksterni razlozi

Bitni izmijenjena struktura industrije /tržišta

44 74,6 30 75,0 14 73,7

Gubitak tržišta/glavnih kupaca 35 59,3 26 65,0 9 47,4

Gubitak glavnih dobavljača 4 6,8 2 5,0 2 10,5

Gubitak kreditora 37 62,7 26 65,0 11 57,9

Promjene u vladinoj regulativi 18 30,5 12 30,0 6 31,6

Interni razlozi

Pogreške menadžmenta 20 33,9 13 32,5 7 36,8

Nereagiranje na promjene u okolini 41 69,5 28 70,0 13 68,4

Sukobi na relaciji vlasnici-uprava 1 1,7 0 0,0 1 5,3

Loše odluke o kreditnom zaduženju 24 40,7 16 40,0 8 42,1

Neadekvatnost sustava operativne kontrole 31 52,5 20 50,0 11 57,9

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

Uzorak Republika

Hrvatska Republika Bosna i Hercegovina



Blokada žiro-računa 21 35,6 11 27,5 10 52,6 Povećanje stupnja zaduženosti 43 72,9 33 82,5 10 52,6

Nemogućnost redovitog plaćanja obveza

37 62,7 24 60,0 13 68,4

Nemogućnost ugovaranja novih poslova

27 45,8 22 55,0 5 26,3

Prekapacitiranost proizvodnje 26 44,1 17 42,5 9 47,4

Opadajući volumen prodaje 46 78,0 34 85,0 12 63,2

Sve sporija naplata potraživanja 54 91,5 38 95,0 16 84,2

Nemogućnost naplate značaj. dijela potraživanja

18 30,5 14 35,0 4 21,1

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 Ukupno Da Ne

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

Frequency Percent Valid Percent

Cumulative 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 Ukupno Da Ne

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

Uzorak Republika Hrvatska

Republika Bosna i Hercegovina



Ofenzivne strategije

Strategija smanjenja imovine

29 49,2 21 52,5 8 42,1

Strategija rezanja troškova 53 89,8 39 97,5 14 73,7

Strategija povećanja prihoda 42 71,2 27 67,5 15 78,9

Kombinirane strategije 43 72,9 28 70,0 15 78,9

Predstečajna nagodba 2 3,4 2 5,0 0 0,00

Defenzivne strategije

Strategija žetve 7 11,9 4 10,0 3 15,8 Strategija ogoljenja 12 20,3 7 17,5 5 26,3

Strategija likvidacije 1 1,7 1 2,5 0 0,00

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

N Minimum

Maximum Mean

Std. Deviatio

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 strategije smanjenja

imovine

Efikasnost strategije

rezanja troškova

Efikasnost strategije povećanja

prihoda

Efikasnost kombinirane

strategije

Efikasnost strategije

žetve

Efikasnost strategije ogoljenja

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-tailed)

,025 ,024 ,793 ,403 ,386 ,759

Exact Sig. [2*(1-tailed Sig.)]

,039a

,629a ,914a

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

Ukupno uzorak (RH + BiH) Broj

simptoma

Broj primijenjenih strategija

Prosječna efikasnost

primijenjenih strategija

Spearman's rho

Broj simptoma

Correlation Coefficient 1,000 ,623** -,121

Sig. (2-tailed) . ,000 ,361 N 59 59 59


Correlation Coefficient ,623** 1,000 -,322*

Sig. (2-tailed) ,000 . ,013 N 59 59 59

Prosječna efikasnost primijenjenih strategija

Correlation Coefficient -,121 -,322* 1,000

Sig. (2-tailed) ,361 ,013 . N 59 59 59

Poduzeća koja posluju u BiH

Spearman's rho

Broj simptoma

Correlation Coefficient Sig. (2-tailed) N

1,000 .

19

,892** ,000 19

-,027 ,914 19



,892** ,000 19

1,000 .

19

,187 ,443 19



-,027 ,914 19

,187 ,443 19

1,000 .

19

Poduzeća koja posluju u RH

Spearman's rho

Broj simptoma Pearson Correlation Sig. (2-tailed) N

1

40

,456** ,003 40

-,194 ,230 40


Pearson Correlation Sig. (2-tailed) N

,456** ,003 40

1

40

-,538** ,000 40


Pearson Correlation Sig. (2-tailed) N

-,194 ,230 40

-,538** ,000 40

1

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.


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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 Google1, 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 Radošević4, 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.

http://hrcak.srce.hr/jios


http://hrcak.srce.hr/index.php?show=toc&id_broj=6529





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 Scott6 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 above10 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

http://en.wikipedia.org/wiki/Metaphysics_(Aristotle)


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 Kurzweil12, 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 definitions13;

- “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”.

12 Kurzweil, 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 report14 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.

14 Gartner,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 services15. This is simplified business oriented definition, and more formal one is given by NIST16: “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 Curry25 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

In w

hich

pha

se o

f im

plem

enta

tion

is C

loud

tech

nolo

gy in

you

r or

gani

satio

n

Impl

emen

ted

In im

plem

enta

tion

phas

e

SUM

impl

emen

ted

+ In

im

plem

enta

tion

phas

e

3 ye

ar p

lann

ing

1 ye

ar p

lann

ing

Not

in th

e pl

an

Don'

t kno

w

N/A

Tota

l

Storage count 21 5 26 5 3 35 1 14 84

percentage 25.0 6.0 31.0 6.0 3.6 41.7 1.2 16.7 100.0

Data Back-Up

count 22 3 25 6 4 33 2 14 84

percentage 26.2 3.6 29.8 7.1 4.8 39.3 2.4 16.7 100.0

Security Solutions

count 15 3 18 5 2 39 2 18 84

percentage 17.9 3.6 21.5 6.0 2.4 46.4 2.4 21.4 100.0

Data Base Mgmt

count 11 4 15 4 2 43 3 17 84

percentage 13.1 4.8 17.9 4.8 2.4 51.2 3.6 20.2 100.0


Web Servers /

Portals

count 30 3 33 4 3 27 1 16 84

percentage 35.7 3.6 39.9 4.8 3.6 32.1 1.2 19.0 100.0

E-mail count 27 1 28 4 5 30 2 15 84

percentage 32.1 1.2 33.3 4.8 6.0 35.7 2.4 17.9 100.0

Messaging /

Collaboration

count 20 0 20 3 4 36 2 19 84

percentage 23.8 0.0 23.8 3.6 4.8 42.9 2.4 22.6 100.0

Personal Productivit

y

count 12 1 13 6 5 39 3 18 84

percentage 14.3 1.2 15.5 7.1 6.0 46.4 3.6 21.4 100.0

Business Application

s

count 12 3 15 5 3 36 6 19 84

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

Whe

n do

es y

our o

rgan

isat

ion

impl

emen

t new

clou

d se

rvic

e? Never Rarely Often Almost

always

Depending on the

situation N/A Total

Implementing new service

count 15 15 4 5 19 26 84

percentage 17.9 17.9 4.8 6.0 22.6 31.0 100.0

Replacing existing service

count 14 19 4 4 15 28 84

percentage 16.7 22.6 4.8 4.8 17.9 33.3 100.0

Upgrading existing service

count 19 14 9 1 14 27 84

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

To w

hat e

xten

t the

se re

ason

s do

not

affe

ct th

e im

plem

enta

tion

of se

rvic

es?

Does not

affect at all

Does not

affect

Neither affect

nor does not

affect

Does affect

Completely affect

SUM does affect

+ completely affect

N/A Total

(Internal) rejection

risk f 3 11 9 35 14 49 12 84

% 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 budget f 2 11 16 27 18 45 10 84

% 2.4 13.1 19.0 32.1 21.4 53.5 11.9 100.0

Organisational

(in)flexibility

f 3 8 9 31 20 51 13 84

% 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

Rate

the

impo

rtan

ce o

f the

follo

win

g po

sitiv

e ch

arac

teri

stic

s of t

he in

trod

uctio

n of

Clo

ud S

ervi

ces

Very

un

impo

rtan

t

Unim

port

ant

Nei

ther

im

port

ant n

or

unim

port

ant

Impo

rtan

t

Very

impo

rtan

t

SUM

impo

rtan

t +

very

im

port

ant

N/A

Tota

l

The availability

count 3 0 4 22 48 70 7 84

percentage 3.6 0.0 4.8 26.2 57.1 83.3 8.3 100.0

Flexibility count 3 0 7 34 31 65 9 84

percentage 3.6 0.0 8.3 40.5 36.9 77.4 10.7 100.0

Adjustable rate

count 2 1 11 32 29 61 9 84

percentage 2.4 1.2 13.1 38.1 34.5 72.6 10.7 100.0

Territorial independe

nce

count 4 8 17 28 17 45 10 84

percentage 4.8 9.5 20.2 33.3 20.2 53.5 11.9 100.0

Set up speed

count 2 2 6 40 27 67 7 84

percentage 2.4 2.4 7.1 47.6 32.1 79.7 8.3 100.0

IT organisations offload

count 2 5 14 34 20 54 9 84

percentage 2.4 6.0 16.7 40.5 23.8 64.3 10.7 100.0

Transparent cost

management

count 2 3 9 38 22 60 10 84

percentage 2.4 3.6 10.7 45.2 26.2 71.4 11.9 100.0

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 perspective3! 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 following5:

- 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 indicators7.

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 methods8. 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 measures9”.

On the figure bellow, various types of marketing metrics has bees systematized in a VisionEdge continuum, presenting the

8 Ambler 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 continuum10

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 Bosnia and Herzegovina

Kristijan Ristić University of Business Studies, Banja Luka Bosnia and Herzegovina

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 development1, 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 reproduction3.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 growth7.

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. 17T.W. Schultz, op. cit., p. 30.


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 capital22. 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. 20T.W. Schultz, op. cit., p. 36. 21Ibidem, p. 36. 22T.W. Schultz, op. cit., 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 31 Dr. Z. Ristic, Economy of social activities, Nova prosveta, Belgrade, 1991. 32 Dr. 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 companion33.

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 food35.

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 vitality36. 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 survival40. "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 knowledge47.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

CollaborationCommon Purpose

Controversy with civility

Change

Consciousness of Self CongurenceCommitment

Citizenship

Individual values Society/Community values

Figure 2 The Social Change Model

The measure of the social change model depends on the change of affective group values (collaboration, common purpose, controversy with civility), individual leaders’ value (consciousness of self-congruence, commitment) and community values. On the basis of this correlation it can be concluded that leadership, social responsibility behavior of the company and social change are very strong and mutually dependent.

5. CONCLUSION According to all previously said it can be concluded:

- link between leadership, social responsibility behavior and social change is strong and permanent present.

- leadership can operate in society and also have benefit in sense of reputation.

- from the point of perception of key elements that influence good company reputation and community benefit it can be said that stakeholders influence and financial performance influenced company to make social responsible initiatives. Also, for some further research, it would be interesting to investigate financial performance,


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


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DUBROVNIK AND NERETVA COUNTY

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Menadžment, vodstvo i organizacija u 21. stoljeću Management