Integrated Performance Measurement System in Small and Medium Enterprises: The Role of Leadership and Decision-Making Style

2014 ◽  
Vol 5 ◽  
pp. 47-56
Author(s):  
Amizawati Mohd Amir ◽  
Sofiah Md Auzair ◽  
Zulaihan Ismail
Keyword(s):  
Decision Making ◽  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Medium Enterprises ◽  
Integrated Performance

scholarly journals Defining the Integrated Performance Measurement Systems in Small and Medium Enterprises: An Advanced Model

2019 ◽  
Vol 14 (12) ◽  
pp. 203
Author(s):  
Pirozzi Maria Grazia ◽  
Agliata Francesco ◽  
Tuccillo Danilo ◽  
Pirozzi Francesco
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Strategic Management Accounting ◽  
Proposed Model ◽  
Performance Measurement Systems ◽  
Medium Enterprises ◽  
Integrated Performance ◽  
Advanced Model

Purpose: The purpose of this paper is to propose an “Integrated Performance Measurement System” (PMS) addressing the measurement and management of the financial and non-financial performance and “Intellectual Capital” (IC) for the “Small and Medium Entreprises” (SMEs). The paper relies on the “Integrated New Model” (INM) by Pirozzi and Ferulano (2016) that deals with the same task applied to a specific sector. Thus, we propose the modification of the INM model to define a “Renewed and Advanced Model” called “INM*” as integrated PMS for SMEs. Design/methodology approach: We used a qualitative method with an inductive and deductive approach to obtain an advanced model INM*. Thus, the SMEs characteristics are translated in our advanced INM* model according to the INM* structure and the IC framework. Moreover, we integrated in our proposed model INM* the “Strategic Management Accounting” (SMA) and the “Systems of Innovation” (SI) perspectives. Findings: We proposed the advanced model INM* as integrated PMS. This is a model supporting entrepreneurial and innovative SME as well as a conceptual framework summarizing the interactions and the knowledge conversions that occur between the IC components within the innovation processes. Thus, the proposed model is a useful tool for SMEs organizations. Originality/value: The renewed and advanced model INM* is useful in the academic and practical communities. It exhibits the advantages related to the innovative usage of a unique measurement system devoted to accomplish all the measurement tasks activated by SMEs. In addition, two other models are proposed and, in turn, are available for further research.

scholarly journals A performance measurement system for small enterprises – a case study

2017 ◽  
pp. 0-0
Author(s):  
Piotr Waśniewski
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Small Enterprises ◽  
Polish Literature ◽  
Strategy Map ◽  
Medium Enterprises ◽  
A Performance

A performance measurement system for small enterprises – a case study The performance measurement system is one of the determinants which creates an enterprise’s value, and is supposed to leading to an enterprise maintaining or improving its performance in the long-term per-spective. Small enterprises do not understand the need to measure their performance or the potential benefits that come from this measurement. The aim of the article is to present a framework of a perfor-mance measurement system for small enterprises with a practical verification of its assumptions. The basis of the study was an analysis of existing proposals of models and frameworks for small and medium enterprises and the results of a study into the performance measurement solutions applied in practice by Polish small enterprises. As a result of the research conducted, a 4-step process of continuous perfor-mance measurement for small enterprises is presented, and practical verification is conducted on the example of a small legal firm, considering the strategy map and the measures of the set of aims. The construction of a performance measurement system is unique to every enterprise due to its condition, the business sector, the environment, and other factors, so a featured case study provides only a specific example of model usage in practice. The study provides an original contribution of the author. There has been no such research in this field so far in the Polish literature.

Organisational Structure in Small and Medium Enterprises

2016 ◽  
pp. 68-87
Author(s):  
Martin Bozhilov ◽  
Wilson Ozuem
Keyword(s):  
Decision Making ◽  
Small And Medium Enterprises ◽  
Organisational Structure ◽  
Practical Application ◽  
Organisational Structures ◽  
Descriptive Knowledge ◽  
Medium Enterprises

Extant studies conducted in regard to organisational structures have produced unclear and descriptive knowledge, applicable only in theory. As a result, a confusing mixture of hypotheses, recommendations, and decision-making rules has been created, without actually contributing to the practical application of designing an organisational structure. This chapter considers contrasting scholarly and practitioners' perspectives and offers a new prism on the role of organisational structure in small and medium enterprises.

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