https://epublications.marquette.edu/cgi/viewcontent.cgi?article=1270&context=mgmt_fac

Qualitative case studies in operations management: Trends, research outcomes, and future research implications

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 role in supporting managerial development in these companies. In this paper, the literature on performance measurement in manufacturing SMEs is reviewed and the diffusion, characteristics and determinants of performance measurement in SMEs are analysed. Shortcomings in the performance measurement systems are highlighted and the many factors that seem to constrain PMSs in manufacturing SMEs are defined, e.g. lack of financial and human resources, wrong perception of the benefits of PMS implementation, short-term strategic planning. Moreover, using dimensions defined according to the information found in the literature, two PMS models specifically developed for SMEs are compared with generic PMS models. The comparison points out an evolution in PMS models over time; in particular, the models developed in the last 20 years are more horizontal, process-oriented and focus on stakeholder needs. However, it is not clear whether these changes are due to the evolution of the generic models or an attempt to introduce models suited to the needs of SMEs. To clarify this matter and better to understand PMSs in SMEs, further theoretical and empirical studies are necessary. The main issues still requiring investigation are listed in a research agenda at the end of the paper.

https://onlinelibrary.wiley.com/doi/pdf/10.1111/j.1468-2370.2005.00105.x

Performance measurement systems in SMEs: A review for a research agenda

The design and use of performance measurement systems has received considerable attention in recent years. Many organisations have redesigned their measurement systems to ensure that they reflect their current environment and strategies. However, increasingly the environment in which organisations compete is dynamic and rapidly changing, requiring constant modification of strategies and operations to reflect these changing circumstances. Despite this, few organisations appear to have systematic processes in place to ensure that their performance measurement systems continue to reflect their environment and strategies. This paper presents case study research that investigates what actions organisations can take to ensure that their measurement systems evolve over time.

Measuring performance in a changing business environment

The effectiveness of performance measurement is an issue of growing importance to industrialists and academics alike. Many organisations are investing considerable amounts of resource implementing measures that reflect all dimensions of their performance. Consideration is being given to what should be measured today, but little attention is being paid to the question of what should be measured tomorrow. Measurement systems should be dynamic. They have to be modified as circumstances change. Yet few organisations appear to have systematic processes in place for managing the evolution of their measurement systems and few researchers appear to have explored the question, what shapes the evolution of an organisation’s measurement system? The research reported in this paper seeks to address this gap in the literature by presenting data that describes the forces that shape the evolution of the measurement systems used by different organisations.

/pdf/a-framework-of-the-factors-affecting-the-evolution-of-3s61xyeooc.pdf

A framework of the factors affecting the evolution of performance measurement systems

https://ore.exeter.ac.uk/repository/bitstream/handle/10871/17126/A%20Review%20of%20Performance%20Measurement%20-%20towards%20Performance%20Management.pdf?sequence=2

A review of performance measurement: towards performance management

Begins by creating a vision for dynamic performance measurement systems and goes on to describe the background to the work. Develops a model for integrated and dynamic performance measurement systems. Provides a critical review of existing frameworks, models and techniques against the model. Identifies that current knowledge and techniques are sufficiently mature to create dynamic performance measurement systems. The use of the dynamic performance measurement system is illustrated through a case study. Concludes with a series of lessons highlighting further research and development needs.

UTrevor Turner

Papers

Dynamics of performance measurement systems