The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Theory and practice in SME performance measurement systems
Open accessAbstract
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.
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Citations
Cites
Performance measurement system design: A literature review and research agenda
Neely, A., Gregory, M., & Platts, K. (1995) · International Journal of Operations & Production Management · doi:10.1108/01443579510083622 · Cited by 3,259
Cited by
Performance measurement systems in SMEs: A review for a research agenda
Garengo, P., Biazzo, S., & Bititci, U. S. (2005) · International Journal of Management Reviews · doi:10.1111/j.1468-2370.2005.00105.x · Cited by 733
Bourne, M., Neely, A., Platts, K., & Mills, J. (2002) · International Journal of Operations & Production Management · doi:10.1108/01443570210450329 · Cited by 403
Self-citationLavia López, O., & Hiebl, M. R. W. (2015) · Journal of Management Accounting Research · doi:10.2308/jmar-50915 · Cited by 300
Innovation in SMEs: the role of employee training in German SMEs
Demirkan, I., Srinivasan, R., & Nand, A. (2022) · Journal of Small Business and Enterprise Development · doi:10.1108/jsbed-07-2020-0246 · Cited by 59
Lean production in SMEs: literature review and reflection on future challenges
Belhadi, A., Sha’ri, Y. B. M., Touriki, F. E., & El Fezazi, S. (2018) · Journal of Industrial and Production Engineering · doi:10.1080/21681015.2018.1508081 · Cited by 50
Metadata
- Authors
- Hudson, M., Smart, A., & Bourne, M.
- Venue
- International Journal of Operations & Production Management
- Publisher
- Emerald
- Published
- 2001-08-01
- Volume
- 21
- Issue
- 8
- Pages
- 1096-1115
- ISSN
- 0144-3577 (ISSN-L)
- OpenAlex
- W1997861959
- Cited by
- 855
- References
- 1
- FWCI
- 14.80
- Type
- journal article
- Language
- en
- Open access
- green
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- Hudson, M., Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations & Production Management. https://doi.org/10.1108/eum0000000005587
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
