Theory and practice in SME performance measurement systems

被引：344

作者：

Hudson, M ^{[1
]}

Smart, A

Bourne, M

机构：

[1] Univ Plymouth, Dept Business Dev, Plymouth, Devon, England

[2] Univ Exeter, Sch Business & Econ, Exeter EX4 4QJ, Devon, England

[3] Univ Cambridge, Mfg Engn Grp, Cambridge CB2 1TN, England

来源：

INTERNATIONAL JOURNAL OF OPERATIONS & PRODUCTION MANAGEMENT | 2001年 / 21卷 / 08期

关键词：

strategy; performance; small- to medium-sized enterprises;

D O I：

10.1108/EUM0000000005587

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

Describes research undertaken to evaluate. the appropriateness of strategic performance measurement (PID system development processes for small- and medium-sized enterprises (SMEs). An evaluation is undertaken of ten RW approaches found in the literature. To facilitate this evaluation a typology is presented which synthesises current theory. This evaluation resulted in the identification of a process, based on its congruency to the theoretical model, which is used for an empirical investigation. Empirical data from SMEs is collected and analysed using the typology. This indicates a discontinuity between current theory and the requirements of practitioners in small companies. The paper concludes with a number of recommendations to facilitate the development of appropriate PM Processes for SMES.

引用

页码：1096 / 1115

页数：20