Evolutionary paths of performance measurement and management system: the longitudinal case study of a leading SME
| Autor: | Alberto Sardi, Enrico Sorano, Patrizia Garengo, Alberto Ferraris |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Organizational Behavior and Human Resource Management
Process management Performance management Computer science Organizational culture Performance measurement system Social media Performance measurement MANUFACTURING 0502 economics and business Command and control PERFORMANCE MANAGEMENT SOCIAL MEDIA 05 social sciences Management styles 050201 accounting PERFORMANCE MEASUREMENT SYSTEM General Business Management and Accounting Manufacturing Management information systems PERFORMANCE MEASUREMENT Management system Small and medium enterprises SMALL AND MEDIUM ENTERPRISES Small and medium-sized enterprises Performance measurement Performance management Small and medium enterprises Manufacturing Performance measurement system Social media 050203 business & management |
| Zdroj: | Measuring Bus. Excellence Measuring Business Excellence |
| ISSN: | 1368-3047 |
| DOI: | 10.1108/mbe-01-2020-0016 |
| Popis: | Purpose The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution. Design/methodology/approach A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants. Findings The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management. Originality/value The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities. |
| Databáze: | OpenAIRE |
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