1,721,163 research outputs found
A circular approach to performance measurement in SMEs
No full textIn the last 25 years, design and implementation issues have been recognized as key factors influencing PMS success; many structured methodologies for designing and implementing PMS have been proposed (Bourne et al., 2000; Kaplan and Norton, 2001, Neely et al., 2002; Thakkar et al., 2007). Different approaches have been developed which consider both the hierarchical and process views; but currently available research has mainly focused on large companies. Recently, some researchers have begun to investigate both the characteristics of the PMS used by SMEs and the factors influencing PMS adoption (Bititci et al., 2000; Hudson et al., 2001; Garengo and Bititci, 2007) however, study of PMS implementation processes is still largely neglected (Channel et al., 2000; Hudson et al., 2001).
This paper seeks to contribute to filling the research gap in performance measurement system studies. The purpose is to define an innovative methodology to support the effective introduction of PMS in small and medium enterprises
Design and Implementing a Performance Measurement System in SMEs: a bottom up approach
No full textIn the last few years, design and implementing performance measurement system (PMS) have been recognized as being among the main factors influencing the effectiveness of managerial system and many structured methodologies have been proposed that consider both hierarchical and process views. PMS is often described as a key driver of improvement in managerial capability, however, the methodologies currently available rarely take into account company size and they are not able to meet the need for managerial development in small and medium enterprises (SMEs). Even though some researchers have recently begun to investigate both the characteristics of the PMS used by SMEs and the factors influencing PMS adoption (Bititci et al., 2000; Garengo and Bititci, 2007), study of PMS design and implementation processes is still largely neglected (Channel et al., 2000; Hudson et al., 2001).
This paper aims to contribute to filling the research gap in performance measurement system studies. The purpose is to define an innovative methodology to support the effective introduction of PMS in small and medium enterprises
How organizational culture influences performance measurement systems in SMEs
No full textPurpose: Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach: To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings: According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value: This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999). © 2019, Emerald Publishing Limited
From Balanced Scorecard to Integrated Management System: linking operation to strategy in SMEs
No full textThe relevance of an effective Integrated Managerial System implementation is increasingly recognised as essential by all types of organisations when facing today’s turbulent and competitive environment. However, the studies available are mainly focused on large companies and the known differences in managerial practices between large and small organisations impede the generalization of the available investigations to small and medium enterprises (SMEs) without further analysis.
In order to contribute to this research gap, we investigate how a leading SME was able to successfully implement an Integrated Management System (IMS). The research validates the effectiveness of the structure of the management system proposed by Kaplan and Norton (2008) for large organisations, and, as emerging issues, it highlights the need for SMEs to overturn the traditional approach, linking operations to strategy. The analysis identifies some key factors to overcome the conventional barriers against the implementation of an effective management system in SMEs
Lean accounting in SMEs: a new challenge for performance measurement research
No full textAlthough the strengths of lean accounting are widely proven by literature, most organisations implement lean manufacturing without considering lean accounting prescriptions. In addition, the studies available almost exclusively focus upon big corporations, neglecting the evermore important role of small and medium-sized enterprises in the current competitive context and their increasing adoption rate of lean approaches in managing manufacturing.
This study provides a critical review of scholarly literature for analysing the level of innovation that lean accounting’s principles propose, as opposed to the studies from complementary research streams. The discussion will be developed by making special reference to the specific characteristics of small and medium-sized enterprises
Enhancing resilience in healthcare organisations during COVID-19 pandemic: the key role of information systems
No full textHow bridging organisations manage technology transfer in SMEs: an empirical investigation
No full textScholars underline the high relevance of bridging organisations in
favouring innovation. Nevertheless, they do not investigate enough how
bridging organisations favour technology transfer, particularly with
regard to small- and medium-sized enterprises (SMEs). To fill this
research gap, this paper reviews the studies on the technology transfer
activities a bridging organisation could perform. Then, the main
activities carried out by intermediators are empirically investigated to
identify the main intervention processes and activities. The further
analysis of these activities identifies three SMEs’ abilities an
intermediator may promote (i.e. networking, integration and absorptive
capacity).
This paper offers practical and theoretical contributions. First, it
supports the definition of the intermediators’ intervention plans with a
whole description of the three potential levels of intervention. Second, it
synthetises the relationship between technology management, bridging
organisations and SMEs in three propositions. Finally, it highlights the
need for policy makers’ intervention supporting technology transfer
offices and local institutions
A performance measurement system for SMEs taking part in Quality Award Programmes
No full textThis work aims to contribute to the understanding of performance measurement systems (PMSs) in small and medium enterprises (SMEs) taking part in Quality Award Programmes. The paper proposes a framework to classify PMSs and shows how it can be used to study the PMSs adopted by a group of leading Italian SMEs. The purpose of this paper is not to represent the level of development of PMSs in SMEs, but rather to use the collected data to identify the improvement path these systems have in their implementation in SMEs taking part in Quality Award Programmes. The framework does not intend to provide a normative or prescriptive model, but rather to propose a more comprehensive and descriptive reference that can be used to evaluate PMSs in SMEs
Performance Measurement with the Balanced Scorecard (Foreword by Robert Kaplan)
No full textDo we really know the critical phenomena that are linked to how enterprises function and the dynamics of their relationships with customers, suppliers and competitors? Are their decision-making processes founded upon a set of performance measurements that were accurately designed and systematically elaborated? The above questions are the focus of this book, as is the following premise: enterprises need a system to measure their critical performances so they can be managed effectively; metaphorically speaking, enterprises need a “management dashboard” to serve as a navigational aid. A dashboard to show – with as few distortions as possible – the pattern of key variables that characterizes the specific formula enterprises use to face their competitive and social environment
A framework to classify PMS adopted by SMEs: an empirical study of the Italian leading companies
No full textThis work aims to contribute to the understanding of the evolutionary trend of performance measurement systems (PMS) in small and medium enterprises (SMEs). The paper proposes a framework to classify performance measurement systems and shows how it can be used to study the performance measurement systems adopted by a group of leading Italian SMEs. The purpose of this paper is not to represent the level of development of performance measurement systems in SMEs, but rather to use the collected data to identify the improvement path these systems have in their implementation in SMEs. The framework does not intend to provide a normative or prescriptive reference, but rather to propose a more comprehensive and descriptive reference that can be used to evaluate performance measurement systems in SMEs
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