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Theory and practice in SME performance measurement systems

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Describes research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small- and medium-sized enterprises (SMEs). An evaluation is undertaken of ten PM 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.
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Keywords: Performance; Small- to medium-sized enterprises; Strategy

Document Type: Research Article

Publication date: August 1, 2001

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