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In recent years, literature has identified the increasing complexity of small and medium-sized enterprises (SMEs) and highlighted their sensitivity to differences in managerial culture and management systems. Research has shown that performance measurement systems (PMSs) could play an important...
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This special issue is based on selected papers presented at the 1st InternationalPerformance Measurement Workshop organised by the PerformanceMeasurement Special Interest Group of the IFIP WG 5.7. The workshop tookplace on 24-25 May 2001
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