EN
There has been growing recognition of the importance of creating performance measurement tools for the economic, social and environmental management of micro and small enterprise (MSE). In this context, this study aims to validate an instrument to assess perceptions of sustainable development practices by MSEs by means of a Graded Response Model (GRM) with a Bayesian approach to Item Response Theory (IRT). The results based on a sample of 506 university students in Peru, suggest that a valid measurement instrument was achieved. At the end of the paper, methodological and managerial contributions are presented.
HR
Važnost kreiranja mjernih instrumenata za mjerenje učinkovitosti ekonomskog, društvenog i upravljanja okolišem mikro i malih poduzeća sve je priznatija. U tom kontekstu cilj ovog istraživanja jest vrednovanje instrumenta za procjenu percepcija praksi održivog razvoja u mikro i malim poduzećima korištenjem Graded Response Model-a (GRM) s Bayesovim pristupom Teoriji odgovora na zadatke. Rezultati dobiveni na temelju uzorka od 506 sveučilišnih studenata u Peruu upućuju na to da je razvijen važeći mjerni instrument. Rad završava iznošenjem metodoloških i menadžerskih doprinosa.