In recent years, the literature has emphasized the importance of performance measurement systems for supporting managerial growth in small and medium enterprises (SMEs). Many factors have been recognized as influencing the effective implementation and use of managerial systems, however little research has yet investigated their enables and constrains; recently it has been suggested that corporate governance structure is one of the main determinants of PMS implementation and use, especially in some European countries where the overlap between ownership, company and family affect and influence the entire decision making process. Furthermore, the few studies available focus on European regions and rarely consider the role of developing countries, where small and medium businesses are as important, for local, domestic and international business. Given changes in the competitive environment and increasing globalization, it would be interesting to investigate, empirically, both developed and developing countries and by comparing them try to better understand today’s global competitive environment. Thus, in order to contribute to filling this research gap, exploratory research has been carried out in eight Italian and Indian SMEs using case study methodology. The study highlights analogies and differences between the companies of the two contexts.
Performance Measurement Systems in Italian and Indian SMEs: the role of Corporate Governance Structures
GARENGO, PATRIZIA;BIAZZO, STEFANO
2008
Abstract
In recent years, the literature has emphasized the importance of performance measurement systems for supporting managerial growth in small and medium enterprises (SMEs). Many factors have been recognized as influencing the effective implementation and use of managerial systems, however little research has yet investigated their enables and constrains; recently it has been suggested that corporate governance structure is one of the main determinants of PMS implementation and use, especially in some European countries where the overlap between ownership, company and family affect and influence the entire decision making process. Furthermore, the few studies available focus on European regions and rarely consider the role of developing countries, where small and medium businesses are as important, for local, domestic and international business. Given changes in the competitive environment and increasing globalization, it would be interesting to investigate, empirically, both developed and developing countries and by comparing them try to better understand today’s global competitive environment. Thus, in order to contribute to filling this research gap, exploratory research has been carried out in eight Italian and Indian SMEs using case study methodology. The study highlights analogies and differences between the companies of the two contexts.Pubblicazioni consigliate
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