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Article Information:
Title:
Theory and practice in SME performance measurement systems
Author(s):
Mel Hudson, Andi Smart, Mike Bourne
Journal:
International Journal of Operations & Production Management
Year:
2001
Volume:
Issue:
Page:
1096 - 1115
ISSN:
0144-3577
DOI:
10.1108/EUM0000000005587
Publisher:
MCB UP Ltd
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Abstract:
Describes research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small- and medium-sized enterprises (SMEs). An evaluation is undertaken of ten PM approaches found in the literature. To facilitate this evaluation a typology is presented which synthesises current theory. This evaluation resulted in the identification of a process, based on its congruency to the theoretical model, which is used for an empirical investigation. Empirical data from SMEs is collected and analysed using the typology. This indicates a discontinuity between current theory and the requirements of practitioners in small companies. The paper concludes with a number of recommendations to facilitate the development of appropriate PM processes for SMEs.
Keywords:
Performance, Small- to medium-sized enterprises, Strategy
Article Type:
Research paper