Purpose The purpose of this paper is to propose a performance measurement and management system (PMMS) for small- and medium-sized enterprises (SMEs) based on an analysis of the connections between the firm’s business practices and financial results as reported in the financial statements....

Purpose – This paper seeks to take a Gestalts perspective to analyze the alignment between the HRM practices and strategic capabilities of SMEs. Design/methodology/approach – Based on Miles and Snow's adaptive cycle, this study examines the coherence of HRM practices with the strategic...

Facing increased competitive pressures due to globalisation and increased quality requirements from their customers, small and medium‐sized manufacturers must increase their productivity and their competitiveness in order to survive and prosper. One way of evaluating the attainment of this...