Characterising performance measurement systems as used in SMEs : a field study

Purpose: As calls have been made to characterize and theorise performance measurement systems (PMS) and as these systems are highly contextualised because of their mission-critical nature, the purpose of this paper is to generate empirically-valid and useful findings with regard to their characterisation as information technology artefacts through an approach founded upon the user’s perspective. Design/methodology/approach: Using both qualitative and quantitative data collection approaches, the authors conducted a field study through extensive interviews in situ with the owner-managers of 16 small- and medium-sized enterprises (SMEs). Findings: The PMS are characterised, from their users’ point of view, in terms of their functional attributes as information systems dedicated to the management of organisational performance, that is, as being either operational, functional, managerial or organisational systems. Research limitations/implications: Having modelled the PMS artefact in terms of its artefactual dimensions and features, the authors have empirically validated a characterisation approach that allows researchers to circumscribe this artefact within its specific usage context and to identify its salient attributes as study variables. Practical implications: The research findings provide an empirical basis for the design and evaluation of PMS that is coherent with the specific context of their use in SMEs. Originality/value: This study validates a novel and demonstrably useful artefactual perspective to characterize and theorise PMS as objects of empirical research.