IDEAS home Printed from https://ideas.repec.org/a/ids/ijesbu/v54y2025i4p499-512.html
   My bibliography  Save this article

How does a simplified performance measurement system affect decision making within SMEs?

Author

Listed:
  • Abram Cornelis Kok

Abstract

Although performance measurement models are frequently used by larger companies, little is known of the impact and possibilities for SMEs and how they could support decision making within these smaller companies. Larger companies have more possibilities to structure and design processes and procedures that make decision making based on performance indicators part of the overall company policy. Theoretical findings are indicating that implementing a PMS could support the decision-making processes in SMEs and help them improve their management processes and strategic control. PMSs should support SMEs to manage uncertainty, to innovate their products and services, and to sustain evaluation and change processes (Garengo et al., 2005). The aim of this research is to find out whether it is possible to design and test a simplified model to measure performance for SMEs in order to facilitate better decision making.

Suggested Citation

  • Abram Cornelis Kok, 2025. "How does a simplified performance measurement system affect decision making within SMEs?," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 54(4), pages 499-512.
    • Handle: RePEc:ids:ijesbu:v:54:y:2025:i:4:p:499-512
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=144763
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijesbu:v:54:y:2025:i:4:p:499-512. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=74 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.