Unveiling strategy in SMEs through balanced scorecard implementation: A circular methodology

References

• Baskerville , R. and Wood-Harper , A. T. 1996 . Critical perspective on action research as a method for information systems research . Journal of Information Technology , 11 : 235 – 246 .
   Web of Science ®Google Scholar
• Bititci , U. , Ackermann , F. , Ates , A. , Davies , J. D. , Garengo , P. and Firat, S. 2011 . Managerial processes: Business process that sustain performance . International Journal of Operation and Production Management , 31 ( 8 ) : 851 – 887 .
   Web of Science ®Google Scholar
• Bititci , U. , Carrie , A. and McDevitt , L. 1997 . Integrated performance measurement systems: A development guide . International Journal of Operations & Production Management , 17 ( 5 ) : 522 – 534 .
   Web of Science ®Google Scholar
• Bititci , U. , Garengo , P. , Dorfler , V. and Nudurupati , S. forthcoming . Performance measurement: Where next? . International Journal of Management Reviews ,
   Google Scholar
• Bourne , M. 2001 . Implementation issues, hand book of performance measurement , London : GEE Publishing Ltd .
   Google Scholar
• Bourne , M. , Mills , J. , Wilcox , M. , Neely , A. and Platts , K. 2000 . Designing, implementing and updating performance measurement systems . International Journal of Operation and Production Management , 20 ( 7 ) : 754 – 771 .
   Web of Science ®Google Scholar
• Bourne , M. , Neely , A. , Platts , K. and Mills , J. 2002 . The success and failure of performance measurement initiatives . International Journal of Operations & Production Management , 22 ( 11 ) : 1288 – 1310 .
   Web of Science ®Google Scholar
• Brouthers , K. , Andriessen , F. and Nicolaes , I. 1998 . Driving blind: Strategic decision-making in small companies . Long Range Planning , 31 ( 1 ) : 130 – 138 .
   Web of Science ®Google Scholar
• Burns , P. and Dewhurst , J. 1996 . Small business and entrepreneurship , London : Macmillan Press .
   Google Scholar
• Coda , V. and Mollona , E. 2006 . “ Dynamics of strategy: A feedback approach to corporate strategy-making ” . In Systemics of emergence: Research and development , Edited by: Minati , G. , Pessa , E. and Abram , M. 463 – 494 . New York , NY : Springer .
   Google Scholar
• Coghlan , P. and Brannick , T. 2010 . Doing action research in your own organization , London : Sage .
   Google Scholar
• Cook , R. A. and Wolverton , J. B. 1995 . A scorecard for small business performance . Journal of Small Business Strategy , 6 ( 2 ) : 1 – 18 .
   Google Scholar
• Coughlan , P. and Coghlan , D. 2002 . Action research for operations management . International Journal of Operations & Production Management , 22 ( 2 ) : 230 – 240 .
   Google Scholar
• Eden , C. and Huxham , C. 1996 . Action research for management research . British Journal of Management , 7 ( 1 ) : 75 – 86 .
   Google Scholar
• Eppler , M. J. and Platts , K. W. 2009 . Visual strategizing: The systematic use of visualization in the strategic-planning process . Long Range Planning , 42 ( 1 ) : 42 – 74 .
   Web of Science ®Google Scholar
• Fernandes , K. J. , Raja , V. and Whalley , A. 2006 . Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization . Technovation , 26 ( 5–6 ) : 623 – 634 .
   Web of Science ®Google Scholar
• Flapper , S. D. , Fortuin , F. and Stoop , P. 1996 . Towards consistent performance management systems . International Journal of Operations & Production Management , 16 ( 7 ) : 27 – 37 .
   Web of Science ®Google Scholar
• Franco , M. and Bourne , M. 2003 . Factors that play a role in managing through measures . Management Decision , 41 ( 8 ) : 698 – 710 .
   Google Scholar
• Fuller-Love , N. 2006 . Management development in small firms . International Journal of Management Reviews , 8 ( 3 ) : 175 – 190 .
   Web of Science ®Google Scholar
• Garengo , P. 2009 . Performance measurement system in SMEs taking part to quality award programs . Total Quality Management and Business Excellence , 20 ( 3 ) : 91 – 105 .
   Google Scholar
• 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 .
   Web of Science ®Google Scholar
• Garengo , P. and Bititci , U. 2007 . Performance measurement in small and medium enterprises: An empirical study in Scottish Companies . International Journal of Operations & Production Management , 27 ( 8 ) : 802 – 825 .
   Web of Science ®Google Scholar
• Ghalayini , A. , Noble , J. and Crowe , T. 1997 . An integrated dynamic performance measurement system for improving manufacturing competitiveness . International Journal of Production Economics , 48 ( 3 ) : 207 – 225 .
   Web of Science ®Google Scholar
• Ghobadian , A. and Gallear , D. 1997 . TQM and organisation size . International Journal of Operations & Production Management , 17 : 121 – 163 .
   Web of Science ®Google Scholar
• Gummesson , E. 1988 . Qualitative methods in management research , Bickley : Chartwell-Bratt .
   Google Scholar
• Hudson , M. , Lean , J. and Smart , P. A. 2001a . Improving control through effective performance measurement in SMEs . Production Planning & Control , 12 ( 8 ) : 804 – 813 .
   Web of Science ®Google Scholar
• Hudson , M. , Smart , P. A. and Bourne , M. 2001b . Theory and practice in SME performance measurement systems . International Journal of Operations & Production Management , 21 : 1096 – 1116 .
   Web of Science ®Google Scholar
• Hudson-Smith , M. and Smith , D. 2007 . Implementing strategically aligned performance measurement in small firms . International Journal of Production Economics , 106 ( 2 ) : 393 – 408 .
   Web of Science ®Google Scholar
• Hussein , M. , Gunasekaran , A. and Laitinen , E. K. 1998 . Management accounting system in finish service firms . Technovation , 18 ( 1 ) : 57 – 67 .
   Web of Science ®Google Scholar
• Jarvis , R. , Curran , J. , Kitching , J. and Lightfoot , G. 2000 . The use of quantitative and qualitative criteria in the measurement of performance in small firms . Journal of Small Business and Enterprise Development , 7 ( 2 ) : 123 – 133 .
   Google Scholar
• Jennings , P. and Beaver , G. 1997 . The performance and competitive advantage of small firms: A management perspective . International Small Business Journal , 15 ( 2 ) : 34 – 58 .
   Google Scholar
• Kaplan , R. 1998 . Innovation action research: Creating new management theory and practice . Journal of Management Accounting Research , 10 : 89 – 118 .
   Google Scholar
• Kaplan , R. and Norton , D. 1996 . Using the balanced scorecard as a strategic management system . Harvard Business Review , 74 : 75 – 85 .
   Web of Science ®Google Scholar
• Kaplan , R. and Norton , D. 2004 . Strategy maps: Converting intangible assets into tangible outcomes , Boston , MA : Harvard Business School Publishing Corporation .
   Google Scholar
• Kaplan , R. S. and Norton , D. P. 1992 . The balanced scorecard – measures that drive performance . Harvard Business Review , 70 : 71 – 79 .
   PubMed Web of Science ®Google Scholar
• Kaplan , R. S. and Norton , D. P. 2001 . Transforming the balanced scorecard from performance measurement to strategic management: Part I . Accounting Horizons , 15 ( 1 ) : 87 – 104 .
   Google Scholar
• Lynch , R. L. and Cross , K. F. 1991 . Measure up – the essential guide to measuring business performance , London : Mandarin .
   Google Scholar
• McAdam , R. 2000 . Quality models in a SME context . International Journal of Quality and Reliability Management , 17 ( 3 ) : 305 – 323 .
   Google Scholar
• Medori , D. and Steeple , D. 2000 . A framework for auditing and enhancing performance measurement systems . International Journal of Operations & Production Management , 20 ( 5 ) : 520 – 533 .
   Web of Science ®Google Scholar
• Mintzberg , H. 1978 . Patterns in strategy formation . Management Science , 24 ( 9 ) : 934 – 948 .
   Web of Science ®Google Scholar
• Mintzberg , H. and Waters , J. A. 1985 . Of strategies, deliberate and emergent . Strategic Management Journal , 6 ( 3 ) : 257 – 272 .
   Web of Science ®Google Scholar
• Neely , A. , Adams , C. and Kennerley , M. 2002a . The performance prism: The scorecard for measuring and managing stakeholder relationship , London : Prentice Hall .
   Google Scholar
• Neely , A. , Mills , J. F. , Gregory , M. J. , Richards , A. H. , Platts , K. W. and Bourne , M. C.S. 1996 . Getting the measure of your business , London : Findlay Publications .
   Google Scholar
• Neely , A. D. , Bourne , M. C.S. , Mills , J. F. , Platts , K. W. , Richards , A. H. and Gregory , M. J. 2002b . Strategy and performance: Getting the measure of your business , Cambridge : Cambridge University Press .
   Google Scholar
• Niven , P. R. 2002 . Balanced scorecard step by step: Maximizing performance and maintaining results , New York , NY : John Wiley & Sons .
   Google Scholar
• Noci , G. 1995 . Accounting and non-accounting based measures of quality-based performances in small firms . International Journal of Operations & Production Management , 15 ( 7 ) : 78 – 106 .
   Web of Science ®Google Scholar
• Papalexandris , A. , Ioannou , G. and Prastacos , G. P. 2004 . Implementing the balanced scorecard in Greece: A software firm's experience . Long Range Planning , 37 ( 4 ) : 351 – 366 .
   Web of Science ®Google Scholar
• Schein , E. H. 1987 . The clinical perspective in fieldwork , 72 Newbury Park , CA : Sage Publications .
   Google Scholar
• Sousa , S. and Aspinwall , E. 2010 . Development of a performance measurement framework for SMEs . Total Quality Management & Business Excellence , 21 ( 5 ) : 475 – 501 .
   Web of Science ®Google Scholar
• Spina , G. and Zotteri , G. 2000 . The implementation process of customer–supplier partnership: Lessons from a clinical perspective . International Journal of Operations & Production Management , 20 ( 10 ) : 1164 – 1182 .
   Web of Science ®Google Scholar
• Susman , G. and Evered , R. 1978 . An assessment of the scientific merits of action research . Administrative Science Quarterly , 23 ( 4 ) : 582 – 603 .
   Web of Science ®Google Scholar
• Thakkar , J. , Deshmukh , S. G. , Gupta , A. D. and Shankar , R. 2007 . Development of a balanced scorecard. An integrated approach of interpretive structural modelling (ISM) and analytic network process (ANP) . International Journal of Productivity and Performance Management , 56 ( 1 ) : 25 – 59 .
   Google Scholar
• Turner , T. J. , Bititci , U. S. and Nudurupati , S. 2005 . Implementation and impact of performance measures in two SMEs in Central Scotland . Production Planning & Control , 16 ( 2 ) : 135 – 151 .
   Web of Science ®Google Scholar
• Van Eynde , D. and Bledsoe , J. 1990 . The changing practice of organization development . Leadership & Organization Development Journal , 11 ( 2 ) : 25 – 30 .
   Google Scholar
• Westbrook , R. 1995 . Action research: A new paradigm for research in production and operations management . International Journal of Operations & Production Management , 15 ( 12 ) : 6 – 20 .
   Web of Science ®Google Scholar
• Wiesner , R. , McDonald , J. and Banham , H. C. 2007 . Australian small and medium sized enterprises (SMEs): A study of high performance management practices . Journal of Management and Organisation , 13 ( 3 ) : 1 – 29 .
   Google Scholar