538
Views
35
CrossRef citations to date
0
Altmetric
Original Articles

A performance measurement system for SMEs taking part in Quality Award Programmes

Pages 91-105 | Published online: 28 Jan 2009

References

  • American Institute of Certified Public Accountants (AICPA) . 2001 . Performance measurement practices survey results , New York : AICPA .
  • Andersen , B. and Henrikes , B. Performance measurement system success depends in design alignment with the core purpose of its implementation . Conference proceedings of performance measurement and management – public and private . Edited by: Neely , A. , Kennerley , M. and Walkers , A. Edinburgh, , UK : Performance Measurement Association International Conference .
  • Barnes , M. , Dickinson , T. , Coulton , L. , Dransfield , S. , Field , J. , Fisher , N. , Saunders , I. and Shaw , D. A new approach to performance measurement for small to medium enterprises . Conference proceedings of the performance measurement – theory and practice . Cambridge, UK.
  • Bhimani , A. 1994 . Monitoring performance measures in UK manufacturing companies . Management Accounting , 72 ( 1 ) : 32 – 37 .
  • Bititci , U. S. , Carrie , A. S. and McDevitt , L. 1997 . Integrated performance measurement systems: A development guide . International Journal of Operations and Production Management , 17 ( 5 ) : 522 – 534 .
  • Bititci , U. S. , Nudurupati , S. , Turner , T. J. and Creighton , S. 2002 . Web enabled performance measurement systems: Management implications . International Journal of Operations & Production Management , 22 ( 11 ) : 1273 – 1287 .
  • Bititci , U. S. , Turner , T. and Begemann , C. 2000 . Dynamics of performance measurement systems . International Journal of Operations and Production Management , 20 ( 6 ) : 692 – 704 .
  • Bourne , M. 2002 . Implementing issues. Handbook of performance measurement , London : GEE Publishing .
  • Brouthers , K. , Andriessen , F. and Nicolaes , I. 1998 . Driving blind: Strategic decision-making in small companies . Long Range Planning , 31 ( 1 ) : 130 – 138 .
  • Buckley , J. W. , Buckley , M. H. and Chiang , H. F. 1976 . “ Criteria for selecting a research methodology ” . In Research methodology and business decision , Edited by: Buckley , J. W. , Buckley , M. H. and Chiang , H. F. Canada : National Association of Accountants and the Society of Industrial Account of Canada New York .
  • Burns , P. and Dewhurst , J. 1996 . Small business and entrepreneurship , London : Macmillan Press .
  • Chenhall , R. H. 2003 . Management control systems design within its organizational context: Findings from contingency-based research and directions for the future . Accounting, Organizations and Society , 28 ( 2–3 ) : 127 – 168 .
  • Claver , E. , Llopis , J. , Gonzàlez , R. and Gascò , J. L. 2001 . The performance of information system through organization culture . Information Technology and People , 14 ( 3 ) : 247 – 260 .
  • Dillman , D. A. 1978 . Mail and telephone survey: The design method , New York : Wiley .
  • Dubin , R. 1969 . Theory building , New York : The Free Press, Collier Macmillan .
  • Forza , C. 2002 . Survey research in operations management: A process-based perspective . International Journal of Operations & Production Management , 22 ( 2 ) : 152 – 194 .
  • Garengo , P. and Bernardi , G. 2007 . Organizational capability in SMEs: Performance measurement as a key system in supporting company development . International Journal of Productivity & Performance Management , 56 ( 5–6 ) : 518 – 532 .
  • Garengo , P. , Biazzo , S. and Bititci , U. 2005 . Performance measurement systems in SMEs: A review for a research agenda . International Journal of Management Reviews , 7 ( 1 ) : 25 – 47 .
  • Garengo , P. and Bititci , U. 2007 . Towards a contingency approach to performance measurement: An empirical study in Scottish SMEs . International Journal of Operations and Production Management , 27 ( 8 ) : 802 – 825 .
  • Garengo , P. , Nudurupati , S. and Bititci , U. 2007 . Understanding the relationship between PMS and MIS in SMEs: An organizational life cycle perspective . Computer in Industry , 58 ( 7 ) : 677 – 686 .
  • Ghobadian , A. and Gallear , D. 1997 . TQM and organisation size . International Journal of Operations and Production Management , 17 ( 2 ) : 121 – 163 .
  • Haag , S. , Cummings , M. and McCubbrey , D. J. 2002 . Management information systems for the information age , New York : McGraw-Hill .
  • Ho , S. and McKay , R. B. 2002 . Balanced scorecard: Two perspectives . The CPA Journal , 72 ( 3 ) : 20 – 25 .
  • Hudson , M. , Smart , P. A. and Bourne , M. 2001 . Theory and practice in SME performance measurement systems . International Journal of Operations and Production Management , 21 ( 8 ) : 1096 – 1116 .
  • Kaplan , R. and Norton , D. 1996 . Using the balanced scorecard as a strategic management system . Harvard Business Review , Jan–Feb : 75 – 85 .
  • Kaplan , R. and Norton , D. 2001 . Transforming the balanced scorecard from performance measurement to strategic management: Part I . Accounting Horizons , 15 ( 1 ) : 87 – 104 .
  • Kihn , L.A. Comparing performance measurement approaches . Conference proceedings of performance measurement and management – public and private . Edinburgh, UK. Edited by: Neely , A. , Kennerley , M. and Walkers , A. Performance Measurement Association International Conference .
  • Langfield-Smith , K. 1997 . Management control systems and strategy: A critical review . Accounting, Organizations and Society , 22 ( 2 ) : 207 – 232 .
  • Lawshe , C. H. 1975 . A quantitative approach to content validity . Personnel Psychology , 28 ( 4 ) : 563 – 575 .
  • Malhotra , M. K. and Grover , V. 1998 . An assessment of survey research in POM: From constructs to theory . Journal of Operations Management , 16 ( 4 ) : 407 – 426 .
  • Neely , A. 1999 . The performance measurement revolution: Why now and what next? . International Journal of Operations & Production Management , 19 ( 2 ) : 205 – 228 .
  • Neely , A. , Adams , C. and Kennerley , M. 2002 . The performance prism: The scorecard for measuring and managing stakeholder relationship , London : Prentice Hall .
  • Neely , A. and Mills , J. F. 1993 . Manufacturing in the UK – report on a survey of performance measurement and strategy issue in UK manufacturing companies , London : Manufacturing Engineering Group .
  • Nudurupati , S. 2003 . “ Management and business implications of IT-supported performance measurement ” . UK : University of Strathclyde . PhD Thesis
  • Orlikowski , W. J. 2000 . “ Managing use not technology: A view from the trenches ” . In Mastering information management , Edited by: Marchand , D. , Davenport , T. and Dickson , T. 253 – 257 . London : Prentice Hall .
  • Otley , D. 1999 . Performance management: A framework for management control systems research . Management Accounting Research , 10 ( 4 ) : 363 – 382 .
  • Rungtusanatham , M. J. 1998 . Let's not overlook content validity . Decision Line , 29 ( 4 ) July : 10 – 13 .
  • Simons , R. 1995 . Levels of control, how managers use innovative control systems to drive strategic renewal , Boston, MA : Harvard Business School Press .
  • Sinclair , D. and Zairi , M. 2000 . Performance measurement: A critical analysis of the literature with respect to total quality management . International Journal of Management Reviews , 2 ( 2 ) : 145 – 168 .
  • Speckbacher , G. , Bischof , J. and Pfeiffer , T. 2003 . A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries . Management Accounting Research , 14 ( 4 ) : 361 – 389 .
  • Steers , R. M. 1975 . Problems in the measurement of organizational effectiveness . Administrative Science Quarterly , 20 ( 4 ) : 546 – 558 .
  • Van Aken , E. , Letens , G. , Farris , J. A. , Coleman , G. D. and Van Goubergen , D. Application of an integrated tool for assessing performance measurement system effectiveness and maturity . Conference proceedings of performance measurement and management – public and private . Edited by: Neely , A. , Kennerley , M. and Walkers , A. Edinburgh, , UK : Performance Measurement Association International Conference .
  • Wacker , J. G. 1998 . A definition of theory: research guidelines for different theory-building research methods in operations management . Journal of Operations Management , 16 ( 4 ) : 361 – 385 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.