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Performance measurement in SMEs: literature review and results from a German case study

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  • Alexander Brem
  • Nico Kreusel
  • Christian Neusser

Abstract

A literature review of Performance Measurement Systems (PMS) in Small- and Medium-sized Enterprises (SMEs) shows that the main contributions focus on the development of theoretical models, but not on guidelines for practical implementation. In this context, an important neglected aspect is the general fitness or readiness of a SME to implement a PMS. Therefore, the aim of this paper is to determine critical prerequisites for a successful PMS implementation in SMEs. For this purpose, a case study in a German SME was conducted. The findings indicate that the existence of specific contingency factors – Corporate Strategy, software-based Enterprise Resource Planning (ERP) and Activity Based Costing (ABC) – strongly supports the successful implementation of a PMS and its later use. Hence, further research shall include these prerequisites as new variables determining the PMS process. Based on that, researchers and managers of SMEs can develop individual indicators to identify their own PMS readiness.

Suggested Citation

  • Alexander Brem & Nico Kreusel & Christian Neusser, 2008. "Performance measurement in SMEs: literature review and results from a German case study," International Journal of Globalisation and Small Business, Inderscience Enterprises Ltd, vol. 2(4), pages 411-427.
    • Handle: RePEc:ids:ijgsbu:v:2:y:2008:i:4:p:411-427
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    Citations

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    Cited by:

    1. Abdul Morlai Kanu & Ibrahim Sesay, 2016. "The Practice of Performance Measurement in Small and Medium Enterprises: Empirical Evidence from a Developed Economy Perspective," Quarterly Journal of Business Studies, Research Academy of Social Sciences, vol. 2(3), pages 160-173.
    2. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    3. Sune Solberg Hjorth & Alexander Michael Brem, 2016. "How to Assess Market Readiness for an Innovative Solution: The Case of Heat Recovery Technologies for SMEs," Sustainability, MDPI, vol. 8(11), pages 1-16, November.
    4. Marieme Chouki & Mohamed Talea & Chafik Okar & Razane Chroqui, 2020. "Barriers to Information Technology Adoption Within Small and Medium Enterprises: A Systematic Literature Review," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 17(01), pages 1-42, February.
    5. Sorin Briciu & Constantin Groza & Alina Puţan, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.
    6. Márkus, Gábor & Rideg, András, 2021. "A magyar mikro-, kis- és középvállalatok versenyképessége és pénzügyi teljesítménye [Modelling and empirical analysis of relations between the competence-based competitiveness and financial perform," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 617-644.
    7. Richard Akisimire & Muhsin Salim Masoud & Mutahyoba D Baisi & Laura A Orobia, 2016. "Board Member Age Diversity and Financial Performance of Manufacturing Firms: A Developing Economy Perspective," Journal of Economics and Behavioral Studies, AMH International, vol. 8(5), pages 120-132.
    8. 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.
    9. Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.
    10. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    11. Bernd Carsten Stahl & Michael Obach & Emad Yaghmaei & Veikko Ikonen & Kate Chatfield & Alexander Brem, 2017. "The Responsible Research and Innovation (RRI) Maturity Model: Linking Theory and Practice," Sustainability, MDPI, vol. 9(6), pages 1-19, June.
    12. 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.
    13. Dwivedi, Abhishek & Pawsey, Nicholas, 2023. "Examining the drivers of marketing innovation in SMEs," Journal of Business Research, Elsevier, vol. 155(PB).

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