The literature emphasizes the important role performance measurement systems (PMS) play in supporting organizational development in small and medium enterprises (SMEs). However, there are very few empirical and theoretical studies on the factors that influence performance measurement practices...

In the context of business processes, it is argued that whilst the operate-processes create competitive advantage, it is the manage-processes, which ensure that competitive advantage is sustained. There are now several frameworks for performance measurement and benchmarking but none of these...

This paper investigates the economic impacts of the reforms both on the EU sugar sector but also more globally and examines the intended and unintended consequences of the reforms. This provides insights into the likely impacts of the further reforms proposed for 2015 – namely the removal of...