Performance measurement and management systems

2017 ◽  
Vol 32 (2) ◽  
pp. 148-166 ◽  
Author(s):  
Flavio Hourneaux Jr ◽  
Julio Araujo Carneiro-da-Cunha ◽  
Hamilton Luiz Corrêa

Purpose Managerial usage of performance measurement and management systems (PMMS) is commonly far from what theory advocates as ideal. Based on this, the purpose of this paper is to identify the justifications for using PMMS and how much each of them explains the actual use of these systems. Design/methodology/approach An empirical survey was conducted with 149 manufacturing companies’ managers as respondents. Descriptive statistics analysis and factorial analysis were performed with multivariate analysis to test proposed hypotheses. Findings The results for all the companies surveyed are similar for the four dimensions – monitoring, focus, strategic decision-making and legitimization. Only monitoring dimension presents a difference between larger and smaller companies. There is no difference in the other three dimensions. As for the source of capital, there is no difference in any of the four dimensions. It evidences that companies do not seem to be mature enough in the full usage of their PMMS. Research limitations/implications Data are related only to a sample of São Paulo manufacturing companies and should not be fully considered in different contexts without the proper awareness of ambiance differences. Practical implications There is still room for organizations to improve their performance measurement systems as managers could learn how to better avail themselves of the information from the PMMS. Brazilian policymakers could support this process through policies and programs that incentivize manager to gain education in PMMS. Social implications Small and medium enterprises (SMEs) should be supported by policymakers (through learning programs or internal monitoring incentives) to improve their measurement performance systems usage capabilities. Originality/value Discussion was based on data from an emerging country where there are mostly SMEs and companies have to deal with more contingencies and restrictions. Although the lack of resources tends to diminish a more effective usage of these systems, PMMS are mostly directed to monitoring issues.

2020 ◽  
Vol 24 (2) ◽  
pp. 369-394 ◽  
Author(s):  
Euro Marques Júnior ◽  
Jose Alcides Gobbo ◽  
Fernando Fukunaga ◽  
Roberto Cerchione ◽  
Piera Centobelli

Purpose This paper aims to highlight the degree of diffusion and intensity of use of knowledge management systems (KMSs) among small and medium enterprises (SMEs) in Brazil and apply a taxonomy that synthesizes the strategies of use of KMSs by the SMEs. In addition, it seeks to better understand the processes, practices and technologies of KM by SMEs, pointing improvements in the KMS of Brazilian SMEs and contributing to obtain better results in the search for efficiency and innovation. Design/methodology/approach Based on a literature review on KMSs used by SMEs, an empirical investigation was conceived, developed and conducted through online questionnaires involving 49 selected SMEs operating in several sectors. Findings This paper reinforces the results of the previous work of Cerchione and Esposito (2017) that point to the existence of a reciprocal relationship between KM-Tools and KM-Practices: one reinforces the other and vice versa. On the other hand, it indicates a difference in the behavior of Brazilian companies in relation to the sample of Italian companies studied by Cerchione and Esposito (2017), which presented a negative correlation between the general differentiation index and the general use intensity index of SMEs, while the Brazilian ones showed a positive correlation. Research limitations/implications The study points out the need for greater dissemination of practices and tools to support knowledge management (KM), as well as greater support for the implementation and effective use of these practices and tools within the organizational context of SMEs. Practical implications This paper identifies the main practices and tools to support KM used by Brazilian SMEs, indicating the need for investments in employee training and acquisition of tools. Social implications SMEs represent an important part of the generation of jobs and income in Brazil. Initiatives that lead to the successful implementation of tools and practices to support KM can increase the efficiency and productivity of these organizations. Originality/value This paper applies in a sample of Brazilian companies the taxonomy proposed by Cerchione and Esposito (2017) combining strategies of SMEs for the use of KMSs.


2018 ◽  
Vol 28 (3/4) ◽  
pp. 286-316 ◽  
Author(s):  
Dafnis N. Coudounaris

Purpose This study aims to examine internationalisation pathways of small and medium enterprises (SMEs) based on a sample from Manchester, UK, and it provides an exercise theory testing of the Uppsala model with data from SMEs from Manchester. It investigates the existence of new internationalisation pathways and the parallel use of four dimensions, namely, export intensity, export destination, time dimension and number of export markets. Design/methodology/approach The suggested model of international pathways is developed based on a survey of 110 firms located in the Greater Manchester area. The study of the population was based on a stratified sample of firms included in the KOMPASS directory in the Greater Manchester area. t-Test analysis was performed on combinations of the six pathways. Findings The results reveal that SMEs follow a pattern of internationalisation pathways consisting of non-exporters, traditional small exporters, traditional medium exporters, accelerated medium exporters, born globals and declining exporters. The paper concludes that the Uppsala model does not apply in this study. Originality/value There is evidence of a new pathway, i.e. accelerated medium exporters and the CEOs of Manchester SMEs, and governmental authorities in the UK should consider targeting this group or developing appropriate export promotion programmes.


2015 ◽  
Vol 19 (4) ◽  
pp. 711-734 ◽  
Author(s):  
Cheng Sheng Lee ◽  
Kuan Yew Wong

Purpose – This paper aims to address the lack of previous studies and to propose a reliable and valid knowledge management performance measurement (KMPM) model for small and medium enterprises (SMEs). Design/methodology/approach – A survey instrument containing 13 constructs and 49 items was initially developed and posted to small and medium-sized consultancy firms in Malaysia. Reliability and validity analysis was performed to ensure the quality of the instrument. Findings – The developed survey instrument was shown to be reliable, valid and suitable to be applied in SMEs to evaluate their knowledge management (KM) performance. Research limitations/implications – The present study is limited to SMEs in the service sector. The results are not suitable to be generalized to the manufacturing sector or larger organizations without further research. Practical implications – This study would provide SMEs with a better understanding on KMPM and also a guideline to refer to when measuring their KM performance. Academics can use this study as a basic model to explore KMPM in SMEs and develop new measurement models. Originality/value – This study is believed to be the first that has scientifically developed and empirically tested the constructs that represent a comprehensive KMPM model tailored for SMEs.


2018 ◽  
Vol 21 (3) ◽  
pp. 362-383 ◽  
Author(s):  
Marcella De Martino ◽  
Fabio Magnotti

Purpose The purpose of this paper is to analyze the innovation capacity of small and medium enterprises (SMEs) and micro enterprises through a theoretical framework that addresses the influence of some internal and external resources – derived from the literature review – on the development of innovation activities and on innovative firm’s results. Design/methodology/approach Based on a structured questionnaire, the empirical survey has involved 122 SMEs and micro enterprises of the most representative agrifood supply chains in the Campania region: dairy, wine, pasta and olive oil. The data have been then elaborated through the cluster analysis technique in order to explore any meaningful patterns that may exist in terms of the innovation capacity. Findings This study shows the existence of three clusters/innovation modes: collaborative innovators (CIs), non-collaborative innovators (NCIs), and non-innovators (NIs). Even though CIs represent 16.2 percent of the sample, this cluster shows an increased or stable revenue during 2011-2013 in comparison to the other two clusters. Research limitations/implications This study provides a static view in comparison to the longitudinal analysis which could have provided a more dynamic view of the innovation capacity of agrifood SMEs and micro enterprises. Originality/value This is the first quantitative study focusing on the factors related to the innovation capacity of agrifood firms in the Campania Region. The study specifically analyses the innovation capacity of SMEs and micro enterprises. Moreover, it offers a comprehensive analysis of internal and external drivers to innovation.


2018 ◽  
Vol 29 (7) ◽  
pp. 1163-1187 ◽  
Author(s):  
Ahmed Salameh Alamro ◽  
Abdulkareem Salameh Awwad ◽  
Abdel Latef M. Anouze

Purpose The purpose of this paper is to investigate and test the relationship between a company’s strategic flexibility, as evidenced by new product development flexibility and market flexibility, and its operational performance (OP) in Jordanian manufacturing companies. Design/methodology/approach Using a survey questionnaire, data were collected against two strategic decisions market and new product flexibility (NPF) from 222 middle and senior managers belonging to 116 Jordanian manufacturing firms. Confirmatory factor analysis was employed to investigate the effects of these two strategic decisions on OP. Findings Results show a significant positive relationship between both NPF and market flexibility and OP. No significant differences between small and medium enterprises and large companies are found, indicating that the model is valid for both sizes. Also, the additional analyses suggest that the proposition that both NPF and market flexibility are important for OP was correct. Research limitations/implications Only two strategic flexibility decisions were considered in this paper, however, researcher could investigate other strategic flexibility decisions on OP. Practical implications The strategic flexibility level, in terms of NPF and market flexibility, that is needed for coping with uncertainty equips managers to handle challenges by enhancing the company’s controlled capacity through a considerable reduction in response time. An improvement in the company’s strategic flexibility enhances its overall performance and competitiveness and this, in turn, has a positive impact on its long-term sustainability. Originality/value The paper provides insights into the strategic flexibility decision practices in a Jordanian context. It provides further evidence that both market flexibility and NPF are significant in enhancing OP.


2016 ◽  
Vol 10 (1) ◽  
pp. 39-54 ◽  
Author(s):  
Soon-Goo Hong ◽  
Keng Siau ◽  
Jong-Weon Kim

Purpose This paper aims to assess how enterprise resource planning (ERP) performance of Korean small and medium enterprises in manufacturing differs according to different levels of business process reengineering (BPR), information strategic planning (ISP) and ERP customization. Design/methodology/approach A questionnaire survey was carried out in this research. Responses from 96 small and medium manufacturing companies that have adopted ERP systems were analyzed. Findings The results of this study suggest that ISP and BPR implementation are positively correlated to ERP performance. Originality/value While consulting and customization costs have positive impacts on ERP performance, the level of customization does not influence performance. As one of the pioneering studies that investigate the impact of BPR, ISP and ERP customization on small and medium manufacturing companies, this research contributes to both theory and practice.


2016 ◽  
Vol 7 (2) ◽  
pp. 149-170 ◽  
Author(s):  
Gusman Nawanir ◽  
Kong Teong Lim ◽  
Siti Norezam Othman

Purpose Contradictory findings regarding the implication of Lean manufacturing (LM) implementation to business performance (BP) have been observed in prior studies. Hence, more studies are required to be capable of finding the status of LM implementation and its impacts on BP. Accordingly, this study examines and scrutinizes the effects of LM practices on the enhancement of BP from a developing country standpoint. Design/methodology/approach This empirical study uses a survey-based quantitative data collection approach through a cross-sectional research design. A total of 139 large manufacturing companies in Indonesia participated, selected through stratified random sampling technique. Three hypotheses regarding the effect of LM on BP were examined. Findings The results empirically reveal that comprehensive implementation of LM practices is necessary. Also, this study unravels that high BP (in terms of profitability, sales and customer satisfaction) is dependent upon the comprehensive implementation of LM practices. In other words, LM practices are not recommended to be implemented as a subset. Research limitations/implications Although this study is free from the common method bias as an implication of self-reporting by single respondent from one company, future researchers should consider of collecting data from multiple individuals in one company. Additionally, due to the study conducted in limited industries and large manufacturing firms, the results may not be applicable in other industries as well as in small and medium enterprises. Practical implications This study has further confirmed and established the LM–BP relationship. In line with the complementarity theory, it provides an insight that all the LM practices should be implemented simultaneously in a holistic manner because they are mutually supportive. In such a situation, piecemeal adoption is highly not recommended. Originality/value This study emphasizes on how LM contributes to the superior BP. Meanwhile, little attention has been paid to investigate the LM and its implication on BP from a developing country standpoint. Thus, this study is initiated to fill the gap.


2011 ◽  
Vol 1 (4) ◽  
pp. 1-16
Author(s):  
Juma James Masele

TitleTwiga Hosting Ltd – providing affordable information and communication technologies services to small and medium enterprises.Subject areaThe case describes the launch of Twiga Hosting Ltd, a company providing information and communication technology (ICT) services to the underserved small and medium enterprise (SME) sector in Tanzania and in a many countries in Africa.Study level/applicabilityThis case targets a range of audience from undergraduate students taking both Bachelor of Commerce and those taking Bachelor of Business Administration; and Postgraduate students taking business‐related courses. Nonetheless, the case may be used by all other learners of advanced studies in entrepreneurship and innovation management.Case overviewThe case addresses a number of issues including: Issues to be considered when starting an ICT enterprise. Strategic management. Business revenue models.Expected learning outcomes To impart/inculcate entrepreneurial insights in ICT and related areas. To make learners aware of the business growth opportunities in ICT ventures. The success factors for fruitful ICT ventures. To enable learners to identify challenges facing entrepreneurs in ICT ventures and the ways to overcome them.Supplementary materialsTeaching notes.


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