1,822
Views
51
CrossRef citations to date
0
Altmetric
Original Articles

Development of a performance measurement framework for SMEs

&
Pages 475-501 | Published online: 21 May 2010

References

  • Ahire , S. and Ravichandran , T. 2001 . An innovation diffusion model of TQM implementation . IEEE Transactions on Engineering Management , 48 : 445 – 464 .
  • Ahmed , A. M. 2002 . Virtual integrated performance measurement . International Journal of Quality & Reliability Management , 19 : 414 – 441 .
  • Ahmed , A. M. , Yang , J. B. and Dale , B. G. 2003 . Self assessment methodology: The route to business excellence . Quality Management Journal , 10 ( 1 ) : 43 – 57 .
  • Amsden , D. M. , Butler , H. E. and Amsden , R. T. 1991 . SPC simplified for services: Practical tools for continuous quality improvement , London : Chapman & Hall .
  • Andersen , H. , Cobbold , I. and Lawrie , G. Paper presented at the Fourth SMESME International Conference . May 14–16 , Aalborg, Denmark. Balanced scorecard implementation in SMEs: Reflection on literature and practice ,
  • Basu , R. 2001 . New criteria of performance management . Measuring Business Excellence , 5 ( 4 ) : 7 – 12 .
  • Bateman , N. 2003 . Achieving sustainability in process improvement activities . Control , : 12 – 14 . December 2002/January 2003
  • Bateman , N. 2005 . Sustainability: The elusive element of process improvement . International Journal of Operations & Production Management , 25 : 261 – 276 .
  • Bateman , N. and David , A. 2002 . Process improvement programmes: A model for assessing sustainability . International Journal of Operations & Production Management , 22 : 515 – 526 .
  • Baxter , L. F. and Hirschhauser , C. 2004 . Reification and representation in the implementation of quality improvement programmes . International Journal of Operations & Production Management , 24 : 207 – 224 .
  • Beheshti , H. M. and Lollar , J. G. 2003 . An empirical study of US SMEs using TQM . Total Quality Management & Business Excellence , 14 : 839 – 847 .
  • Bititci , U. 2002 . Integrated performance measurement systems: An audit approach . Control , : 17 – 23 . March
  • Bititci , U. , Carrie , A. and Turner , T. 2002 . “ Integrated performance measurement systems ” . In Business performance measurement. Part III–framework and methodologies , Edited by: Neely , A. Cambridge : Cambridge University Press . (Chap. 11, pp. 174–197)
  • Bititci , U , Suwignjo , P. and Carrie , A. S. 2001 . Strategy management through quantitative modelling of performance measurement systems . International Journal of Production Economics , 69 : 15 – 22 .
  • Bititci , U. , Turner , T. and Begemann , C. 2000 . Dynamics of performance measurement systems . International Journal of Operations & Production Management , 20 : 692 – 704 .
  • Boje , D. 1999 . SEAM code book Retrieved from http://cbae.nmsu.edu/~dboje/sbc/pages/codebooklatest.htm
  • Bourne , M. , Mills , J. , Wilcox , M. , Neely , A. and Platts , K. 2000 . Designing, implementing and updating performance measurement systems . International Journal of Operations & Production Management , 20 : 754 – 771 .
  • Boys , K. , Karapetrovic , S. and Wilcock , A. 2004 . Is ISO 9004 a path to business excellence? Opinion of Canadian standards experts . International Journal of Quality & Reliability Management , 21 : 841 – 860 .
  • Bradford , J. and Childe , S. J. 2002 . A non-linear redesign methodology for manufacturing systems in SMEs . Computers in Industry , 49 : 9 – 23 .
  • Brah , S. A. , Tee , S. S.L. and Rao , B. 2002 . Relationship between TQM and performance of Singapore companies . International Journal of Quality & Reliability Management , 19 : 356 – 379 .
  • Breyfogle , F. W. 1999 . Implementing Six Sigma: Smarter solutions using statistical methods , New York : John Wiley & Sons .
  • Brown , M. G. 2000 . Winning score: How to design and implement organizational scorecards , Portland, OR : Productivity Press .
  • Bunney , H. and Dale , B. 1997 . The implementation of quality management tools and techniques: A study . The TQM Magazine , 9 : 183 – 189 .
  • Casadesús , M. and Karapetrovic , S. 2005 . An empirical study of the benefits and costs of ISO 9001:2000 compared to ISO 9001/2/3:1994 . Total Quality Management & Business Excellence , 16 : 105 – 120 .
  • Claver , E. and Tarí , J. J. 2003 . Levels of quality management in certified firms . Total Quality Management & Business Excellence , 14 : 981 – 998 .
  • Cobbold , I. M. and Lawrie , G. J.G. The development of the balanced scorecard as a strategic management tool . Paper presented at the PMA2002 . Boston, MA, USA. July .
  • Crosby , P. 1979 . Quality is free: The art of making quality certain , New York : McGraw-Hill .
  • Dale , B. G. , Boaden , R. J. , Wilcox , M. and McQuater , R. E. 1997 . Total quality management sustaining audit tool: Description and use . Total Quality Management , 8 : 395 – 408 .
  • Dick , G. , Gallimore , K. and Brown , J. 2002 . Does ISO 9000 accreditation make a profound difference to the way service quality is perceived and measured? . Managing Service Quality , 12 : 30 – 42 .
  • EFQM . 2003a . Introducing excellence Retrieved from http://www.efqm.org
  • EFQM . 2003b . Self assessment toolbook – creating and sustaining continuous improvement Retrieved from http://www.efqm.org.ISBN90-5236-482-6
  • Escrig-Tena , A. B. 2004 . TQM as a competitive factor: A theoretical and empirical analysis . International Journal of Quality & Reliability Management , 21 : 612 – 637 .
  • EU. (2003a). Creating an entrepreneurial Europe: The activities of the European Union for small and medium-sized enterprises (SMEs) (Report from the Commission to the Council, The European Parliament, the Economic and Social Committee and the Committee of the Regions). Brussels: EU Commission of the European Communities
  • EU. (2003b). Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises. Official Journal of the European Union, L124(May), 36–41
  • Ford , M. W. , Evans , J. R. and Matthews , C. H. 2004 . Linking self-assessment to the external environment: An exploratory study . International Journal of Operations & Production Management , 24 : 1175 – 1187 .
  • Franco , M. and Bourne , M. 2003 . Factors that play a role in ‘managing through measures’ . Management Decision , 41 : 698 – 710 .
  • Frigo , M. L. 2002 . Nonfinancial performance measures and strategy execution . Strategic Management , August : 6 – 9 .
  • Ghalayini , A. , Noble , J. and Crowe , T. 1997 . An integrated dynamic performance measurement system for improving manufacturing competitiveness . International Journal of Production Economics , 48 : 207 – 225 .
  • Ghobadian , A. and Gallear , D. 1996 . Total quality management in SMEs . Omega , 24 : 83 – 106 .
  • Ghobadian , A. and Gallear , D. 2001 . TQM implementation: An empirical examination and proposed generic model . Omega , 29 : 343 – 359 .
  • Goldratt , E. M. and Cox , J. 1992 . The goal: A process of ongoing improvement , 2 , Great Barrington, MA : North River Press .
  • Gunasekaran , A. , Forker , L. and Kobu , B. 2000 . Improving operations performance in a small company: A case study . International Journal of Operations & Production Management , 20 : 316 – 335 .
  • Gunasekaran , A. , Marri , H. B. and Grieve , R. J. 1999 . Justification and implementation of activity based costing in small and medium-sized enterprises . Logistics Information Management , 12 : 386 – 394 .
  • Heras , I. , Dick , G. P. and Casadesús , M. 2002 . ISO 9000 registration's impact on sales and profitability: A longitudinal analysis of performance before and after accreditation . International Journal of Quality & Reliability Management , 19 : 774 – 791 .
  • Hindawi , A. 1998 . The development of a comprehensive and integrated total quality management: Strategic planning assessment model: Case study of the Jordanian Telecommunications Company , Birmingham : University of Birmingham . (Unpublished PhD thesis)
  • Hudson , M. 2003 . Continuous strategic improvement through effective performance measurement: A guide for SMEs , Plymouth : Plymconsulting .
  • Hudson , M. , Lean , J. and Smart , P. A. 2001a . Improving control through effective performance measurement . Production Planning & Control , 12 : 804 – 813 .
  • Hudson , M. , Smart , A. and Bourne , M. 2001b . Theory and practice in SME performance measurement systems . International Journal of Operations & Production Management , 21 : 1096 – 1115 .
  • ISO . 2000 . International Standard ISO 9004 – Quality management systems – Guidelines for performance improvement , 2 , Geneva : Author .
  • Ittner , C. D. and Larcker , D. F. 1997 . The performance effects of process management techniques . Management Science , 43 : 522 – 534 .
  • Kanji , G. 2001 . Forces of excellence in Kanji's business excellence model . Total Quality Management , 12 : 259 – 272 .
  • Kanji , G. 2002 . Performance measurement system . Total Quality Management , 13 : 715 – 728 .
  • Kanji , G. and Sá , P. 2002 . Kanji's business scorecard . Total Quality Management , 13 : 13 – 27 .
  • Kaplan , R. and Norton , D. 1992 . The balanced scorecard – measures that drive performance . Harvard Business Review , 70 ( 1 ) : 71 – 79 .
  • Kaplan , R. and Norton , D. 1993 . Putting the balanced scorecard to work . Harvard Business Review , 71 ( 5 ) : 134 – 147 .
  • Kaplan , R. and Norton , D. 1996 . Using the balanced scorecard as a strategic management system . Harvard Business Review , 74 ( 1 ) : 75 – 85 .
  • Karapetrovic , S. and Willborn , W. 2002 . Self-audit of process performance . International Journal of Quality & Reliability Management , 19 : 24 – 45 .
  • Kaynak , H. 2003 . The relationship between total quality management practices and their effect on performance . Journal of Operations Management , 21 : 405 – 435 .
  • Kennedy , J. and Hyland , P. Paper presented at the 16th Annual Conference of Small Enterprise Association of Australia and New Zealand . September–October 28–1 , Ballarat – Australia. A comparison of manufacturing technology adoption in SMEs and large companies ,
  • Khanna , V. K. , Vrat , P. , Shankar , R. and Sahay , B. S. 2004 . Managing the transition phases in the TQM journey: A system dynamics approach . International Journal of Quality & Reliability Management , 21 : 518 – 544 .
  • Kristensen , K. and Westlind , A. H. 2004 . Accountable business performance measurement for sustainable business excellence . Total Quality Management , 15 : 629 – 643 .
  • Leonard , D. and McAdam , R. 2002 . The strategic dynamics of total quality management: A grounded theory research study . Quality Management Journal , 9 ( 1 ) : 50 – 62 .
  • Leonard , D. and McAdam , R. 2003 . An evaluative framework for TQM dynamics in organisations . International Journal of Operations & Production Management , 23 : 652 – 677 .
  • Lohman , C. , Fortuin , L. and Wouters , M. 2004 . Designing a performance measurement system: A case study . European Journal of Operational Research , 156 : 267 – 286 .
  • McAdam , R. and Bailie , B. 2002 . Business performance measures and alignment impact on strategy . International Journal of Operations & Production Management , 22 : 972 – 996 .
  • McTeer , M. and Dale , B. 1996 . The attitudes of small companies to the ISO 9000 series . Proceedings of the Institution of Mechanical Engineers , 210 : 397 – 403 .
  • Marr , B. and Schiuma , G. 2003 . Business performance measurement – past, present and future . Management Decision , 41 : 680 – 687 .
  • Mo , J. and Chan , A. 1997 . Strategy for the successful implementation of ISO 9000 in small and medium manufacturers . The TQM Magazine , 9 : 135 – 145 .
  • Moreno-Luzon , M. 1993 . Can total quality management make small firms competitive? . Total Quality Management , 4 : 165 – 181 .
  • Motwani , J. 2001 . Critical factors and performance measures of TQM . The TQM Magazine , 13 : 292 – 300 .
  • Mulhaney , A. , Sheehan , J. and Hughes , J. 2004 . Using ISO9000 to drive continual improvement in a SME . The TQM Magazine , 16 : 325 – 330 .
  • Neely , A. 2002 . Business performance measurement: Theory and practice , Edited by: Neely , A. Cambridge : Cambridge University Press .
  • Neely , A. , Adams , C. and Kennerley , M. 2002 . The performance prism: The scorecard for measuring and managing business success , Harlow : Financial Times Prentice Hall .
  • Neely , A. , Gregory , M. and Platts , K. 1995 . Performance measurement system design . International Journal of Operations & Production Management , 15 ( 4 ) : 80 – 116 .
  • Neergaard , P. 2002 . Configurations in quality management . Scandinavian Journal of Management , 18 : 173 – 195 .
  • Ngai , E. W.T. and Cheng , T. C.E. 1997 . Identifying potential barriers to total quality management using principal component analysis and correspondence analysis . International Journal of Quality & Reliability Management , 14 : 391 – 408 .
  • Niven , P. R. 2002 . Balanced scorecard step-by-step: Maximizing performance and maintaining results , New York : John Wiley & Sons .
  • Ozeki , K. and Asaka , T. 1990 . Handbook of quality tools: The Japanese approach , Edited by: Ozeki , K. and Asaka , T. Cambridge : Productivity Press .
  • Parker , D. and Mobey , A. 2004 . Action research to explore perceptions of risk in project management . International Journal of Productivity and Performance Management , 53 : 18 – 32 .
  • Prajogo , D. I. and Sohal , A. S. 2004 . The sustainability and evolution of quality improvement programmes: An Australian case study . Total Quality Management , 15 : 205 – 220 .
  • Rahman , M. N.A. and Tannock , J. D.T. 2005 . TQM best practices: Experiences of Malaysian SMEs . Total Quality Management & Business Excellence , 16 : 491 – 503 .
  • Rahman , S. 2001 . A comparative study of TQM practice and organisational performance of SMEs with and without ISO 9000 certification . International Journal of Quality & Reliability Management , 18 : 35 – 49 .
  • Ritchie , L. and Dale , B. 2000 . Self-assessment using the business excellence model: A study of practice and process . International Journal of Production Economics , 6 : 241 – 254 .
  • Robson , A. , Prabhu , V. B. and Mitchell , E. 2002 . TQM enablers and business sustainability . International Journal of Quality & Reliability Management , 19 : 610 – 632 .
  • Rohm , H. 2002 . A balancing act . Perform Magazine , 2 ( 2 ) : 1 – 8 .
  • Rouse , P. and Putterill , M. 2003 . An integral framework for performance measurement . Management Decision , 41 : 791 – 805 .
  • Samson , D. and Terziovski , M. 1999 . The relationship between total quality management practices and operational performance . Journal of Operations Management , 17 : 393 – 409 .
  • Sebastianelli , R. and Tamimi , N. 2003 . Understanding the obstacles to TQM success . Quality Management Journal , 10 ( 3 ) : 45 – 56 .
  • Shehabuddeen , N. , Probert , D. , Phaal , R. and Platts , K. 1999 . Representing and approaching complex management issues: Part 1 – role and definition University of Cambridge, Institute for Manufacturing – Engineering Department. Retrieved from http://www.ifm.eng.cam.ac.uk/ctm/publications/w_papers/complex_man_issues%20(ntmhs2).pdf
  • Smart , A. , Maull , R. , Childe , S. , Bennett , J. and Weaver , A. 1995 . Issues inhibiting change in small and medium sized enterprises EPSRC Grant GR/J95010. Retrieved from http://www/tech.plym.ac.uk/soc/research/mabs/WORKING/WORK8.pdf (Working Paper No. WP/GR/J95010-8)
  • Sousa , S. D. , Aspinwall , E. and Rodrigues , A. G. 2006 . Performance measures in English small and medium enterprises: Survey results . Benchmarking – An International Journal , 13 : 120 – 134 .
  • Sousa , S. D. , Aspinwall , E. , Sampaio , P. and Rodrigues , A. G. 2005 . Performance measures and quality tools in Portuguese small and medium enterprises: Survey results . Total Quality Management & Business Excellence , 16 : 277 – 307 .
  • Spring , M. , McQuater , R. , Swift , R. , Dale , B. and Booker , J. 1998 . The use of quality tools and techniques in product introduction: An assessment methodology . The TQM Magazine , 10 : 45 – 50 .
  • Sterman , J. D. , Repenning , N. P. and Kofman , F. 1997 . Unanticipated side effects of successful quality programs: Exploring a paradox of organizational improvement . Management Science , 43 : 503 – 534 .
  • Terziovski , M. and Samson , D. 2000 . The effect of company size on the relationship between TQM strategy and organisational performance . The TQM Magazine , 12 : 144 – 148 .
  • Verweire , K. and van den Berghe , L. 2003 . Integrated performance management: Adding a new dimension . Management Decision , 41 : 782 – 790 .
  • Wilbur , J. H. 2002 . Is time running out for quality . Quality Progress , 35 : 75 – 79 . (July)
  • Wilcox , M. and Bourne , M. 2003 . Predicting performance . Management Decision , 41 : 806 – 816 .
  • Wilson , G. Paper presented at the ASQ's 53rd Annual Quality Congress Proceedings . Impact of self-assessment methodologies in small businesses ,
  • Wilson , P. and Pearson , R. 1995 . Performance-based assessments: External, internal and self-assessment tools for total quality management , Milwaukee, WI : ASQC Quality Press .
  • Wong , K. Y. and Aspinwall , E. 2004 . Characterizing knowledge management in the small business environment . Journal of Knowledge Management , 8 ( 3 ) : 44 – 61 .
  • Wood , C. and Childe , S. Paper presented at the Business Excellence I – Performance Measures, Benchmarking and Best Practices in New Economy . Strategic performance measures for business process re-design , Portugal : University of Minho .
  • Yang , J. B. , Dale , B. G. and Siow , C. H.R. 2001 . Self-assessment of excellence: An application of the evidential reasoning approach . International Journal of Production Research , 39 : 3789 – 3812 .
  • Yusof , S. M. 2000 . Development of a framework for TQM implementation in small businesses , Birmingham : University of Birmingham . (Unpublished PhD thesis)
  • Yusof , S. M. and Aspinwall , E. 2000a . A conceptual framework for TQM implementation for SMEs . The TQM Magazine , 12 : 31 – 36 .
  • Yusof , S. M. and Aspinwall , E. 2000b . Total quality management implementation frameworks: Comparison and review . Total Quality Management , 11 : 281 – 294 .
  • Yusof , S. M. and Aspinwall , E. 2000c . TQM implementation issues: Review and case study . International Journal of Operations & Production Management , 20 : 634 – 655 .
  • Zairi , M. 1992 . TQM-based performance measurement: Practice guidelines , Letchworth, UK : Technical Communications .

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.