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A framework to assess performance measurement systems in SMEs

Author

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  • Paola Cocca
  • Marco Alberti

Abstract

Purpose - The purpose of this paper is to develop a framework that small and medium size enterprises (SMEs) can use to assess their performance measurement system (PMS) in order to identify the main weaknesses and take corrective measures. Design/methodology/approach - Starting from a review of the recommendations provided in literature regarding performance measurement in companies, a list of general characteristics of a “good” PMS is defined. The identified PMS general features are then tailored to SME needs through an analysis of the characteristics of SMEs and a survey of their performance measurement current practice. Finally all the requirements are included in a framework designed to support SMEs in critically reviewing their PMS and enabling its effective use. Findings - The main characteristics of SMEs are reviewed and classified; the general characteristics of a “good” PMS are collected from the literature and then adapted to the SME context, thus obtaining a list of PMS requirements for SMEs; moreover a tool for PMS self‐assessment is developed. Research limitations/implications - Research is still at an early stage and applications of the tool in real settings will offer the possibility to refine and validate it. Practical implications - The tool proposed codifies best practices and makes them accessible by SMEs in a simple way, thus supporting companies in the process of continuous improvement of their PMS. Originality/value - The field of performance measurement in SMEs is an emergent area of study. The paper highlights the necessity of PMS assessment instruments suitable for SMEs and defines a new tool starting from the analysis of SME needs and characteristics.

Suggested Citation

  • Paola Cocca & Marco Alberti, 2010. "A framework to assess performance measurement systems in SMEs," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 59(2), pages 186-200, January.
    • Handle: RePEc:eme:ijppmp:v:59:y:2010:i:2:p:186-200
    DOI: 10.1108/17410401011014258
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    Citations

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    Cited by:

    1. Korneta Piotr, 2020. "Stakeholders and Performance Management Systems of Small and Medium-Sized Outpatient Clinics," Foundations of Management, Sciendo, vol. 12(1), pages 211-222, January.
    2. Marikka Heikkilä & Harry Bouwman & Jukka Heikkilä & Sam Solaimani & Wil Janssen, 2016. "Business model metrics: an open repository," Information Systems and e-Business Management, Springer, vol. 14(2), pages 337-366, May.
    3. Arwan Gunawan & Winwin Yadiati & Harry Suharman & K. Poppy Sofia, 2020. "Linkages to Budgetary Control and Budgetary Absorption Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 304-316.
    4. Andrea Quintiliani, 2018. "The Relationship between the Market Value Added of SMEs Listed on AIM Italia and Internal Measures of Value Creation," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 121-131, January.
    5. Patrizia Di Tullio & Matteo La Torre & Diego Valentinetti & Michele A. Rea, 2021. "Toward performance measurement systems based on business models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 97-122.
    6. Zuzana Papulová & Andrea Gažová & Maroš Šlenker & Jan Papula, 2021. "Performance Measurement System: Implementation Process in SMEs," Sustainability, MDPI, vol. 13(9), pages 1-19, April.
    7. Nellija Titova & Maris Freifalts, 2019. "The Progress And Advancement Of The Business Performance Measurement Research," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 196-208.
    8. Nicola Castellano & Lorenzo Leto, 2021. "Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 129-150.
    9. Said Almaududi & Sihol Situngkir & Edward Edward & Shofia Amin, 2021. "Clan-type organizational culture in the food and beverage industry in Jambi province," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(8), pages 107-128, December.
    10. Hana Gruntová Kolingerová, 2016. "Barriers to the Adoption of Performance Measurement System," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(4).

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