1,720,982 research outputs found
Performance Measurement in Small and Medium Enterprises: An Empirical Study in Scottish Companies
No full textPerformance management process in SMEs: a maturity model based on literature and practice
No full textIn the last 30 years, many studies have been carried out on performance management. In particular, Performance Measurement System (PMS) has been investigated in detail as the key system that is able to track the performance of an organization, supporting internal and external communication of results, helping managers with both tactical and strategic decision-making and facilitating organizational learning (Wettstein and Kueng, 2002). Models and methodologies for PMS design and implementation have been proposed (Bititci et al., 1997; Bourne et al., 2000; Flapper et al., 1996; Kaplan and Norton, 1996; Medori and Steeple, 2000; Neely et al., 1996; Thakkar et al., 2007) and empirical investigations have proved the relevance of performance measurement to improve organisations’ results. However, until now, little attention has been paid to the maturity of the performance management process in SMEs, i.e. how measures are used to manage the performance of SMEs.
The overall aim of the research presented in this paper was to develop a better understanding of how measures are used to manage the performance of SMEs
La misurazione delle prestazioni nelle PMI: un'analisi critica della letteratura
No full textNegli ultimi la letteratura sottolinea il crescente bisogno di sviluppo manageriale delle piccole e medie imprese e il ruolo chiave ricoperto dai sistemi di gestione quali strumenti capaci di supportare la crescita qualitativa e la gestione della complessità organizzativa di tali organizzazioni. Ricerche empiriche ed elaborazioni concettuali evidenziano l’importanza dei sistemi di misurazione delle prestazioni (PMS) nel favorire lo sviluppo manageriale delle piccole e medie imprese (PMI). Il presente articolo propone una ricognizione della letteratura sulla misurazione delle prestazioni nelle PMI evidenziandone la diffusione, le specificità e i fattori contingenti. Utilizzando letteratura vengono inoltre definite le principali dimensioni caratterizzanti i sistemi di misurazione delle prestazioni (PMS) e, sulla base di tali dimensioni, vengono messi a confronto i due modelli di PMS sviluppati specificatamente per le PMI con i principali modelli generici proposti dalla letteratura negli ultimi 25 anni. Il confronto evidenzia una evoluzione temporale dei modelli analizzati
Understanding the relationship between PMS and MIS in SMEs: the key role of organizational development
No full textMany PMS studies emphasize the key role played by information system in
supporting performance measurement. This research studies the relationship
between performance measurement system (PMS) and management information
system (MIS) in small and medium enterprises (SMEs). The investigation is carried
out using Italian and Scottish case studies. The empirical results emphasize this
relationship influences and is influenced by the level of organizational developmen
Performance Measurement: Questions for Tomorrow
No full textThis paper demonstrates that the context within which performance measurement is used is changing. The key questions posed are: “Is performance measurement ready for the emerging context? What are the gaps in our knowledge?” and “Which lines of enquiry do we need to pursue?” A literature synthesis conducted by a team of multidisciplinary researchers charts the evolution of the performance measurement literature and identifies that the literature largely follows the emerging business and global trends. The ensuing discussion introduces the currently emerging and predicted future trends and explores how current knowledge on performance measurement may deal with the emerging context. This results in identification of specific challenges for performance measurement within a holistic systems-based framework. The principle limitation of the paper is that it covers a broad literature base without in-depth analysis of a particular aspect of performance measurement. However, this weakness is also the strength of the paper. What is perhaps most significant is that there is a need for rethinking how we research the field of performance measurement by taking a holistic systems-based approach, recognising the integrated and concurrent nature of challenges the practitioners, and consequently the field, faces
La misurazione delle prestazioni nelle piccole e medie imprese: i primi risultati di uno studio empirico
No full textLa misurazione delle prestazioni nelle piccole e medie imprese: i primi risultati di uno studio empirico
No full textLa letteratura propone numerose ricerche sui sistemi di misurazione delle prestazioni, dando però una scarsa attenzione alla dimensione d’impresa. Recenti studi riconoscono alla misurazione delle prestazioni un ruolo chiave per lo sviluppo manageriale delle piccole e medie imprese (PMI). L’obiettivo del presente articolo è di contribuire alla ricerca sviluppata in questa area di studio, integrando la letteratura sul tema con un’analisi empirica focalizzata su alcuni dei principali fattori che influenzano la misurazione delle prestazioni nelle imprese di minore dimensione. Lo studio individua quattro fattori situazionali e sintetizza in proposizioni teoriche derivanti da ricerca empirica la relazione tra tali fattori e la misurazione delle prestazioni
Management development needs in SMEs : managerial practices versus theory
No full textThis paper discusses management development needs in SMEs, in particular managerial practices versus theory. It was presented at the 30th institute for small business and entrepreneurship conference in 2007
Performance measurement systems in SMEs : diffusion, characteristics and models
Full text linkThis paper discusses performance measurement systems in small and medium sized enterprises. It was presented at the annual conference of the British Association of Management in 2004
Towards a maturity model for performance measurement and management
No full textAbstract. This paper proposes a new maturity model for performance measurement and management and demonstrates that practices of organisations together with their organisational results can be used to develop meaningful maturity model for performance measurement and management that could be used to efficiently and effectively asses the maturity of performance management practices in organizations. Moreover, but more significantly, the use of the maturity model promotes management teams to think and reflect together leading to organizational learning. We also propose that, in this context, the role of expert needs to evolve from a consultant to a coach/educator
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