Violeta Domanović
The shortcomings of an individual application of some managerial innovation models in the domain of management accounting and strategic management in the modern business environment made research into the complementary and integrated application of managerial innovation models inevitable. The aim of the research is to show that the complementary use of the BSC and the ABM in managing enterprise strategy and efficiency eliminates the shortcomings of their individual application. The paper specifies the effects of the application of the BSC and the ABM on the enterprise strategy, particularly emphasizing the role of ICT in the course of implementation, and presents the results of the empirical research into the correlation of the BSC and the ABM regarding the strategy and efficiency of an enterprise. Despite possible problems and limitations, a proper synergic use of respective managerial innovations enables a better implementation of the defined strategies and improves the efficiency of the enterprise in the long run.
Nebojša Janićijević
In this paper, the causal relationship between certain dimensions of a national culture and certain organizational change strategies are analyzed. The paper uses two of the four dimensions of national culture, identified by G. Hofstede: the power distance and masculinity–femininity ones. On the other hand, the four organizational change strategies have been differentiated: the coercive strategy, the normative-reeducative strategy, the rational-empirical strategy and the creative strategy. The identified dimensions of national culture and the identified organizational change strategies differ from one another with respect to the same criteria: the distribution of power and task orientation versus people orientation. Based on this fact, it is possible to establish eight hypotheses about a causal relationship between certain types of national cultures and certain organizational change strategies.