| Abstrakt: |
In view of the increasing sophistication of small and medium-sized enterprises (SMEs) and their importance for global economies, the purpose of this paper is to provide comprehensive insight into the research on performance measurement systems (PMSs) in SMEs. Thus, a systematic literature review was conducted covering 98 top-tier journals in the areas of management accounting, SMEs, and general management, to structure the existing knowledge. The review of these journals comprises 34 studies that deal with PMSs in SMEs. The paper provides a comprehensive summary of empirical research of use, development and design, influencing factors, and consequences of PMSs in SMEs. In addition, it delineates the particular aspects of family firms. It considers research locations, theories, and methods applied, as well as research settings, and illustrates their changes over time. PMS research in SMEs is still scarce. The review shows that most research has been conducted in Europe and Australia, followed by North America. The majority of papers use the case/field study method. Multiple studies that describe their theoretical roots are informed by contingency theory, organization theory, or psychological/cultural theory. An assessment of the investigated topics illustrates the particularities of PMSs in SMEs, especially in family-controlled firms. Multiple studies highlight the importance of family influence, or continuous revision and knowledge exchange for sophisticated control systems, like PMSs. A lot of papers indicate that SMEs, including family firms, may benefit from the use of sophisticated control systems. [ABSTRACT FROM AUTHOR] |
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