Vedi metadata
Cite as
-
Titolo completo
MANAGEMENT CONTROL
-
Editore
FrancoAngeli
-
ISSN
2239-0391 (Rivista Stampata)
2239-4397 (Rivista Online)
-
Numero del fascicolo
3
-
Designazione del fascicolo
3
-
Data del fascicolo
2024
-
Titolo completo
Performance Management Systems in Micro, Small, and Medium Enterprises: Lessons learned from Times of Uncer
-
Di (autore)
-
Prima Pagina
15
-
Ultima Pagina
38
-
Lingua del testo
Italiano
-
Data di publicazione
2024/12
-
Copyright
2024 FrancoAngeli srl
Descrizione principale
The rising popularity of performance management systems (PMSs) as a means of navigating the uncertain competitive landscape shaped by the ongoing impact of the COVID-19 pandemic and the recent economic crises and armed conflicts is a well-documented phenomenon in the field of managerial studies. A substantial body of research has been dedicated to examining the role of PMSs in facilitating decision-making processes, strategy implementation, and management efficiency within large organizations. However, a clear discrepancy exists between theoretical and practical perspectives on the implementation and utilization of PMSs in medi-um, small, and micro-enterprises. This article relies on 26 in-depth interviews with entrepreneurs and accountants involved in performance assessment in medium, small and micro-enterprises in Italy. The results demonstrate that the unprecedent-ed levels of uncertainty brought about by the advent of the COVID-19 and the subsequent periods of economic crisis have stimulated a more intense and com-prehensive use of PMSs among medium and small enterprises. In contrast, micro-enterprises have not been affected in their reconsideration of performance moni-toring. This work aims to provide scholars, managers, financial advisors, and con-sultants with a more precise overview of PMS in small and micro enterprises. It also strives to complement the limited number of studies on this topic by providing valuable theoretical and practical implications that both scholars and practitioners can leverage. Additionally, future research avenues are provided.
Elenco citazioni del
10.3280/MACO2024-003002
Citazione non strutturata
Aljuhmani H.Y. et al. (2022), Strategic stances and organizational performance: Are Strategic Performance Measurement Systems
the missing link?, Asia-Pacific Journal of Business Administration [Preprint].
https://doi.org/10.1108/APJBA-09-2021-0445
Citazione non strutturata
Ates A., Garengo P., Cocca P., Bititci U. (2013), The development of SME managerial practice for effective performance management,
Journal of small business and enterprise development, 20(1), pp. 28-54.
https://doi.org/10.1108/14626001311298402
Citazione non strutturata
Bastian E., Muchlish M. (2012), Perceived Environment Uncertainty, Business Strategy, Performance Measurement Systems and
Organizational Performance, Procedia - Social and Behavioral Sciences (Vol. 65, pp. 787-792). Elsevier BV.
https://doi.org/10.1016/j.sbspro.2012.11.200
Citazione non strutturata
Biondi L., Gulluscio C., Rossi A., & D’Alessio L. (2017), Accounting costs without a cost accounting system: the case of a small Italian winery of excellence, Piccola Impresa Small Business, (3).
Citazione non strutturata
Broccardo L. (2014), Management accounting system in Italian SMEs: some evidences and implications. Advances in management and applied economics, 4(4), pp. 1-16.
Citazione non strutturata
Cardoni A., Hiebl M., Paradisi A. (2023), Management accounting implementation in MSMEs: A Structured Literature Review, Management Control, 2 Suppl, pp. 189-214.
Citazione non strutturata
Doshi J.A., Desai D.A. (2019), Measurement system analysis for continuous quality improvement in automobile MSMEs: multiple
case study, Total Quality Management & Business Excellence, 30(5-6), pp. 626-640.
https://doi.org/10.1080/14783363.2017.1324289
Citazione non strutturata
Eisenhardt K.M., Graebner M.E. (2007), Theory Building from Cases: Opportunities and Challenges. The Academy of Management
Journal, 50(1), pp. 25-32. -- http://www.jstor.org/stable/20159839.
https://doi.org/10.5465/amj.2007.24160888
Citazione non strutturata
Fernandez-Vidal J. et al. (2022), Managing digital transformation: The view from the top, Journal of Business Research, 152,
pp. 29-41.
https://doi.org/10.1016/j.jbusres.2022.07.020
Citazione non strutturata
Franco-Santos M., Otley D. (2018), Reviewing and theorizing the unintended consequences of Performance Management Systems,
International Journal of Management Reviews, 20(3), pp. 696-30.
https://doi.org/10.1111/ijmr.12183
Citazione non strutturata
Garengo P., Bititci U., Bernardi G., Biazzo S. (2007), La misurazione delle prestazioni nelle piccole e medie imprese, Piccola Impresa Small Business, (2).
Citazione non strutturata
Garengo P., Biazzo S., Bititci U.S. (2005), Performance measurement systems in MSMEs: A review for a research agenda. International
Journal of Management Reviews, 7(1), pp. 25-47.
https://doi.org/10.1111/j.1468-2370.2005.00105.x
Citazione non strutturata
Giordino D., Troise C., Vanhaverbeke W., Culasso F. (2024), Stakeholder engagement processes for the made in Italy small‐
and medium‐sized enterprises: Value co‐creation in the stakeholder network. Business Ethics, the Environment & Responsibility.
https://doi.org/10.1111/beer.12696
Citazione non strutturata
Glaser B.G., Strauss A.L. (1967), The discovery of grounded theory: Strategies for qualitative research.
https://doi.org/10.1097/00006199-196807000-00014
Citazione non strutturata
Hasbolah F., Mohd Alwi N., Sani Mohamad M.H. (2018), Institutionalization of Performance Management System in a Malaysian
local government from the perspective of New Institutional Sociology, Jurnal Akuntansi dan Keuangan Indonesia, 15(2), pp.
180-201.
https://doi.org/10.21002/jaki.2018.10
Citazione non strutturata
Heinicke A. (2018), Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature
review, Journal of Management Control, 28(4), pp. 457-502,
https://doi.org/10.1007/s00187-017-0254-9
Citazione non strutturata
Henri J.-F. (2006), Organizational culture and Performance Measurement Systems, Accounting, Organizations and Society, 31(1),
pp. 77-103.
https://doi.org/10.1016/j.aos.2004.10.003
Citazione non strutturata
Hudson M., Smart A., Bourne M. (2001), Theory and practice in SME Performance Measurement Systems, International Journal of
Operations & Production Management, 21(8), pp. 1096-1115.
https://doi.org/10.1108/EUM0000000005587
Citazione non strutturata
Jardioui M., Garengo P., El Alami S. (2019), How organizational culture influences performance measurement systems in MSMEs.
International Journal of Productivity and Performance Management, 69(2), pp. 217-235).
https://doi.org/10.1108/IJPPM-10-2018-0363
Citazione non strutturata
Kamble S.S., Gunasekaran A., Sharma R. (2018), Analysis of the driving and dependence power of barriers to adopt industry
4.0 in Indian manufacturing industry, Computers in Industry, 101, pp. 107-119.
https://doi.org/10.1016/j.compind.2018.06.004
Citazione non strutturata
Laitinen E. K., Kadak T. (2018), Does the company size affect performance management system? PMSs in small, medium-sized,
and large companies, International Journal of Management & Enterprise Development, 17(3), 281.
https://doi.org/10.1504/IJMED.2018.10014496
Citazione non strutturata
Lavia López O., & Hiebl M. R. W. (2015). Management accounting in small and medium-sized enterprises: Current knowledge and
avenues for further research, Journal of Management Accounting Research, 27(1), 81-119.
https://doi.org/10.2308/jmar-50915
Citazione non strutturata
Lombani M., Sofian S. and Baroto M.B. (2016), Balanced scorecard implementation in MSMEs: Addressing the moderating role of
environmental uncertainty, Global Business and Organizational Excellence, 35(3), pp. 58-66.
https://doi.org/10.1002/joe.21671
Citazione non strutturata
Malodia S., Mishra M., Fait M., Papa A., Dezi L. (2023), To digit or to head? Designing digital transformation journey of
SMEs among digital self-efficacy and professional leadership. Journal of Business Research, 157, 113547.
https://doi.org/10.1016/j.jbusres.2022.113547
Citazione non strutturata
Norreklit H., & Cinquini L. (2024). Performance measurement for a better future. Management Control, 1, pp. 15-38.
https://doi.org/10.3280/MACO2024-001002
Citazione non strutturata
Patton M. (1990). Qualitative Evaluation and Research Methods. Sage, Beverly Hills, CA.
Citazione non strutturata
Rawashdeh A. and Al-namlah L. (2017), Factors influencing electronic data interchange adoption among small and medium enterprises in Saudi Arabia, Asian Journal of Business and Accounting, 10(2), pp. 253-280.
Citazione non strutturata
Sgrò F., Palazzi F., Ciambotti M., & Gelsomini L. (2020). Factors promoting and hindering the adoption of management accounting
tools. Evidence from Italian manufacturing MSMEs. Management Control, Suppl. 1.
https://doi.org/10.3280/MACO2020-001-S1003
Citazione non strutturata
Strauss A. L., & Corbin J. M. (1998), Basics of qualitative research: Techniques and procedures for developing grounded theory (3rd ed.). SAGE Publications Inc., Thousand Oaks.
Citazione non strutturata
Strauss A., Corbin J. (1994), Grounded theory methodology: An overview. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of Qualitative Research. Sage Publications, Thousand Oaks, CA.
Citazione non strutturata
Vachani S. (2005), Problems of foreign subsidiaries of MSMEs compared with large companies, International Business Review,
14(4), pp. 415-439.
https://doi.org/10.1016/j.ibusrev.2005.03.002
Citazione non strutturata
Welsh J.A., White J.F. (1981), Converging on characteristics of entrepreneurs, in Vesper, K.H.(ed.), Frontiers of Entrepreneurship Research. Babson Centre for Entrepreneurial Studies, Wellesley, MA.
Citazione non strutturata
Yin R. (2014), Case study research: Design and methods. (5th Edition). Sage Publications.