An Investigation of Performance Management System Maturity Levels and Influencing Factors : Evidence From Moroccan SMEs

Small and Medium Enterprises (SMEs) constitute a significant part of the Moroccan economy. Nowadays, Moroccan SMEs compete in a globalized, fierce and challenging environment. To face this challenge, it became essential and primordial for SMEs to optimize their business practices. One of the ways to do so is through “Performance Measurement”. This paper investigates current performance measurement practices and their maturity level in Moroccan SMEs. The paper is directed towards understanding the drivers and barriers of performance measurement practices within the Moroccan SMEs context. Based on a review of the literature, a survey in Moroccan SMEs is conducted to describe the maturity level of Performance Measurement Systems (PMS) in Moroccan SMEs and to explain how some organizational contingency factors influence this maturity level. Results show a significant link between some considered-specific factors and PMS adoption