In recent years, scholars and practitioners have highlighted the important role played by performance measurement systems in supporting managerial development in SMEs. Implementation issues have been recognized as key factors that influence PMS success; many structured methodologies for designing and implementing PMS have been proposed (Bourne et al., 2000; Kaplan and Norton, 2001, Neely et al., 2002; Thakkar et al., 2007). Different approaches have been developed which consider both hierarchical and process views, but most currently available research has focused on large companies. Some researchers have begun to investigate the characteristics PMS used by SMEs as well as the factors influencing PMS adoption (Bititci et al., 2000; Jarvis et al., 2000; Hudson et al., 2001; Laitinen, 2002) but the study of PMS implementation process is often neglected. The aim of this paper is to offer a contribution to research on performance measurement. The purpose is to identify an innovative methodology to implement PMS effectively in small and medium enterprises (SMEs). This paper starts with a briefly summary of the current state of knowledge about performance measurement in the SME context. Then a description of the research methodology is provided, in order to clarify and justify the adoption of an action research approach. The empirical study is then carefully described, in all its research phases; subsequently, using this empirical evidence, a new methodology to effectively implement PMS in SMEs is identified.
The implementation of Balanced Scorecard: an action research approach
GARENGO, PATRIZIA;BIAZZO, STEFANO
2009
Abstract
In recent years, scholars and practitioners have highlighted the important role played by performance measurement systems in supporting managerial development in SMEs. Implementation issues have been recognized as key factors that influence PMS success; many structured methodologies for designing and implementing PMS have been proposed (Bourne et al., 2000; Kaplan and Norton, 2001, Neely et al., 2002; Thakkar et al., 2007). Different approaches have been developed which consider both hierarchical and process views, but most currently available research has focused on large companies. Some researchers have begun to investigate the characteristics PMS used by SMEs as well as the factors influencing PMS adoption (Bititci et al., 2000; Jarvis et al., 2000; Hudson et al., 2001; Laitinen, 2002) but the study of PMS implementation process is often neglected. The aim of this paper is to offer a contribution to research on performance measurement. The purpose is to identify an innovative methodology to implement PMS effectively in small and medium enterprises (SMEs). This paper starts with a briefly summary of the current state of knowledge about performance measurement in the SME context. Then a description of the research methodology is provided, in order to clarify and justify the adoption of an action research approach. The empirical study is then carefully described, in all its research phases; subsequently, using this empirical evidence, a new methodology to effectively implement PMS in SMEs is identified.Pubblicazioni consigliate
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