Purpose: The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for...

Purpose: Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in...

Purpose: Literature describes the transformation process of employees’ individual competences into firm-specific competences as a great challenge in the performance management and management field. Recently, to favor the transformation of competences, some companies have adopted enterprise...

Purpose: Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies...

Purpose – This research paper aims to model the dynamic relationship between performance measurement, management styles and organisational culture, in order to develop a better understanding of the causal linkages between these three areas. Design/methodology/approach – The related...

Purpose – 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...

Purpose – It is argued that whilst operational and support processes deliver performance presently, it is the managerial processes that sustain performance over time. The purpose of this research paper is to better understand what these managerial processes are and how they influence...

Purpose – This paper aims to investigate the gap between theory and practice in performance management in small and medium‐sized enterprises (SMEs) and analyse it in the light of specific SME characteristics and needs, to identify how SMEs can develop their managerial practice for effective...

It is generally agreed that businesses perform better if they are managed through formalised, balanced and integrated performance measures. Reports on some case studies which were part of a study to explore the dynamics and relationships between performance measurement, organizational culture...