Nowadays, performance has become a landmark for managers and subordinates, the pattern according to which objectives are set and results are to be achieved, in every socio-economic system.A performance related organization takes better advantage of the opportunities provided by the environment, surpasses easier the difficulties it comes across, better quantitatively and qualitatively satisfies the social needs from a specific market segment and also obtains competitive advantage from its specific market. In fact, from a managerial and economic point of view, a performance related organization is capable to fully satisfy the economic interests of its main stakeholders- employees, managers, shareholders, state, local authorities, banks, suppliers, clients etc.- following the optimization of the two basic tendencies which mark its functioning: “obtaining value for the customer” and “obtaining value for the shareholders”. The two actions are oriented towards operational excellence (Coates, Ch., 1997), a fundamental coordinate of the strategic management, operational excellence achieved through the reconsidering of the roles of the department managers. The achieving of managerial performance at the organizational level is mainly conditioned by the competence of the managers and subordinates, by the cultural context in which they perform and, obviously, by the contextual influences from their community, the national and international environment. We think that some references to those important factors are needed.management, managerial performance, competence, organizational culture, managerial culture.
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