Przegląd modeli systemów pomiaru dokonań MŚP i ich wpływu na efektywność przedsiębiorstw
DOI:
https://doi.org/10.56652/ejmss2023.1-2.6Słowa kluczowe:
pomiar dokonań, system pomiaru dokonań, małe i średnie przedsiębiorstwaAbstrakt
W artykule dokonano przeglądu i oceny podejść i modeli systemów pomiaru dokonań małych i średnich przedsiębiorstw na podstawie metaanalizy literatury przedmiotu. Celem artykułu jest ocena walorów i użyteczności proponowanych w literaturze koncepcji i modeli systemów pomiaru dokonań MŚP. Modele te zostały zestawione i przeanalizowane w podziale na modele niebiorące pod uwagę wielkości przedsiębiorstwa oraz modele specyficzne dla małych i średnich przedsiębiorstw. Rozwiązania w ramach grupy modeli specyficznych dla MŚP zostały ocenione pod względem wybranych, istotnych w erze informacji charakterystyk. Dokonano także przeglądu badań wpływu systemów pomiaru dokonań na wyniki przedsiębiorstwa. Wnioski wynikające z badań są niejednoznaczne, co wskazuje na potrzebę dalszych badań i prac w tym obszarze, jak też transferu wyników do praktyki gospodarczej.
Bibliografia
Ates, A., Garengo, P., Cocca, P., & Bititci, U. (2013). The development of SME managerial practice for effective performance management. Journal of Small Business and Enterprise Development, 20 (1), 28 – 54. https://doi.org/10.1108/14626001311298402
Banker, R. D., Potter, G., & Srinivasan, D. (2000). An Empirical Investigation of an Incentive Plan That Includes Nonfinancial Performance Measures. The Accounting Review, 75(1), 65–92. http://www.jstor.org/stable/248633
Bititci, U., Carrie, A., & McDevitt, T.L. (1997). Integrated performance measurement systems: a development guide. International Journal of Operations & Production Management, 17 (5), 522-534. https://doi.org/10.1108/01443579710167230
Bititci, U.S., Turner, T., & Begemann, C. (2000). Dynamics of performance measurement systems. Journal of Operations and Production Management, 20(6), 692–704. https://doi.org/10.1108/01443570010321676
Braam, G.J.M., & Nijssen, E.J. (2004). Performance effects of using the Balanced Scorecard: a note on the Dutch experience. Long Range Planning, 37(4), 335-349. https://doi.org/10.1016/j.lrp.2004.04.007
Chalmeta, R., Palomero, S., & Matilla, M. (2012). Methodology to develop a performance measurement system in small and medium-sized enterprises. International Journal of Computer Integrated Manufacturing, 25(8), 716-740. https://doi.org/10.1080/0951192X.2012.665178
Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I., & Shaw, D. (2000). OPM: A system for organisational performance measurement. In A. Neely (Ed.), Proceedings of the Second International Conference Performance measurement 2000: Past, present and future. University of Cambridge.
Chong, H G. (2008). Measuring performance of small-and-medium sized enterprises: the grounded theory approach. Journal of Business & Public Affairs, 2(1). https://ssrn.com/abstract=3542952
Cocca, P., & Alberti, M. (2010). A framework to assess performance measurement systems in SMEs. International Journal of Productivity and Performance Management, 59(2), 186-200. https://doi.org/10.1108/17410401011014258
Crabtree, A.D., & DeBusk, G.K. (2008). The effects of adopting the balanced scorecard on shareholders returns. Advances in Accounting, 24(1), 8-15. https://doi.org/10.1016/j.adiac.2008.05.016
Cruz, I., Scapens, R. W., & Major, M. (2011). The localisation of a global management control system. Accounting, Organizations and Society, 36(7), 412–427. https://doi.org/10.1016/j.aos.2011.08.001
Davig, W., Elbert, N.F., & Brown, S. (2004). Implementing a strategic planning model for small manufacturing firms: an adaptation of the balanced scorecard. SAM Advanced Management Journal, 69(1), 18-24.
Davis, S., & Albright, T. (2004). An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research, 15(2), 135-153. https://doi.org/10.1016/j.mar.2003.11.001
Dixon, J.R., Nanni, A.J., & Vollmann, T.E. (1990). The new performance challenge: measuring operations for world-class competition. Dow Jones Irwin.
Driva, H., Pawar, K.S., & Menon, U. (2000). Measuring product development performance in manufacturing organisations. International Journal of Production Economics, 63(2), 147-159. https://doi.org/10.1016/S0925-5273(99)00007-9
Ducq, Y., Vallespir, B., & Doumeingts, G. (2001). Coherence analysis method for production system by performance aggregation. International Journal of Production Economics, 69(1), 23-37. https://doi.org/10.1016/S0925-5273(00)00054-2
Endrikat, J., Guenther, T., & Titus, R. (2016). The impact of contemporary performance measurement systems on business performance: A meta-analysis of empirical evidence. In M. Epstein, F. Verbeeten & S. Widener (Eds.), Performance measurement and management control : contemporary issues. Emerald.
Fitzgerald, L. (1991). Performance measurement in service businesses. CIMA.
Fitzgerald, L., & Moon, P. (1996). Performance measurement in service industries: making it work. CIMA.
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research. Management Accounting Research, 23(2), 79-119.https://ssrn.com/abstract=2045992
Garengo, P., & Biazzo, S. (2012). Unveiling strategy in SMEs through balanced scorecard implementation: A circular methodology. Total Quality Management 23(1), 79-102. https://doi.org/10.1080/14783363.2011.637800
Garengo, P., Biazzo, S., & Bititci, U.S. (2005). Performance measurement systems in SMEs: A review for a research agenda. International Journal of Management Reviews, 7(1), 25-47. https://doi.org/10.1111/j.1468-2370.2005.00105.x
Garengo, P., & Bititci, U. (2007). Towards a contingency approach to performance measurement: an empirical study in Scottish SMEs. International Journal of Operations & Production Management, 27(8), 802-825. https://doi.org/10.1108/01443570710763787
Garengo, P., Nudurupati, S., & Bititci U. (2007). Understanding the relationship between PMS and MIS in SMEs: An organizational life cycle perspective. Computers in Industry, 58(7), 677-686. https://doi.org/10.1016/j.compind.2007.05.006
Ghalayini, A., Noble, J., & Crowe, T. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48(3), 207-225. https://doi.org/10.1016/S0925-5273(96)00093-X
Godener, A., & Söderquist, K.E. (2004). Use and impact of performance measurement results in R&D and NPD: an exploratory study. R&D Management, 34(2), 191-219. https://doi.org/10.1111/j.1467-9310.2004.00333.x
Griffith, R., & Neely, A. (2009). Performance pay and managerial experience in multi-task teams: evidence from within a firm. Journal of Labour Economics, 27(1), 49-82. https://doi.org/10.1086/596324
Haffer R. (2011). Samoocena i pomiar wyników działalności w systemach zarządzania przedsiębiorstw. W poszukiwaniu doskonałości biznesowej. Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika.
HassabElnaby, H. R., Said, A. A., & Wier, B. (2005). The Retention of Nonfinancial Performance Measures in Compensation Contracts. Journal of Management Accounting Research, 17(1), 23–42. https://doi.org/10.2308/jmar.2005.17.1.23
Hoque, Z. (2014). 20 years of studies on balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46 (1), 33-59. https://doi.org/10.1016/j.bar.2013.10.003
Hudson M. (2000). Continous strategic improvement: through effective performance measurement. A guide for SMEs. University of Plymouth.
Hudson, M., Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations & Production Management, 21(8), 1096-1115. https://doi.org/10.1108/EUM0000000005587
Ittner, C.D., & Larcker, D.F. (1998). Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research, 36, 1-35. https://doi.org/10.2307/2491304
Ittner, C.D., & Larcker, D.F. (1997). Quality strategy, strategic control systems and organizational performance. Accounting, Organizations and Society 22(3-4), 293-314. https://doi.org/10.1016/S0361-3682(96)00035-9
Ittner, C.D., Larcker, D.F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial service firms. Accounting, Organizations and Society, 27(7-8), 715-741. https://doi.org/10.1016/S0361-3682(03)00033-3
Kaplan, R., & Norton, D. (1996). The balanced scorecard: translating strategy into action. Harvard Business School Press.
Keegan, D.P., Eiler, R.G., & Jones, C.R. (1989). Are your performance measures obsolete?. Management Accounting, 70, 45-50.
Kihn, L.-A. (2007). Financial consequences in foreign subsidiary manager performance evaluations. European Accounting Review, 16(3), 531-554.
Koufteros, X., Verghese, A., & Lucianetti, L. (2014). The effect of performance measurement systems on firm performance: A cross-sectional and a longitudinal study. Journal of Operations Management, 32(6), 313-336. https://doi.org/10.1016/j.jom.2014.06.003
Laisasikorn, K., & Rompho, N. (2014). A study of the relationship between a successful enterprise risk management system, a performance measurement system and the financial performance of Thai listed companies. Journal of Applied Business and Economics, 16(2), 81-92.
Laitinen, E. (1996). Framework for small business performance measurement: towards integrated PM system. Vaasan Yliopiston.
Laitinen, E. (2002). A dynamic performance measurement system: evidence from small Finnish technology companies. Scandinavian Journal of Management, 18 (1), 65-99. https://doi.org/10.1016/S0956-5221(00)00021-X
Lynch, R., & Cross, K. (1991). Measure up: the essential guide to measuring business performance , Mandarin.
Malina, M., Norreklit, H., & Selto, F.H. (2007). Relations among measures climate of control and performance measurement models. Contemporary Accounting Research, 24(3), 935-982. https://doi.org/10.1506/car.24.3.10
Manville, G. (2007). Implementing a balanced scorecard framework in a not for profit SME. International Journal of Productivity and Performance Management, 56(2), 162-169. https://doi.org/10.1108/17410400710722653
Maraghini, M.P. (2010). New integrated information systems and management control change in small and medium enterprises. In Taticchi, P. (Eds.), Business Performance Measurement and Management. Springer, Berlin, Heidelberg (pp.12-37). https://doi.org/10.1007/978-3-642-04800-5_2
Medori, D. (1998). The development and implementation of an integrated performance measurement framework. In: Proceedings of Performance Measurement-Theory and Practice: International Conference of European Operations Management Association (pp. 313–318), Centre for Business Performance.
Micheli, P., & Mari, L. (2014). The theory and practise of performance measurement, Management Accounting Research, 25, 147-156. https://doi.org/10.1016/j.mar.2013.07.005
Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: a literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80-116. https://doi.org/10.1108/01443579510083622
Nudurupati, S.S., Bititci, U.S., Kumar, V., & Chan, F.T.S. (2011). State of the art literature review on performance measurement. Computer and Industrial Engineering, 60, 279-290. https://doi.org/10.1016/j.cie.2010.11.010
Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate Social and Financial Performance: A Meta-Analysis. Organization Studies, 24(3), 403-441. https://doi.org/10.1177/0170840603024003910
Perera, S., & Baker, P. (2007). Performance Measurement Practices in Small and Medium Size Manufacturing Enterprises in Australia. Small Enterprise Research, 15(2), 10-30. https://doi.org/10.5172/ser.15.2.10
Power, M. (2004). Counting, Control and Calculation: Reflections on Measuring and Management. Human Relations, 57(6), 765-783. https://doi.org/10.1177/0018726704044955
Said, A. A., HassabElnaby, H. R., & Wier, B. (2003). An Empirical Investigation of the Performance Consequences of Nonfinancial Measures. Journal of Management Accounting Research, 15(1), 193–223. https://doi.org/10.2308/jmar.2003.15.1.193
Sharma, M.K., & Bhagwat, R. (2007). Performance measurement system: case study from SMEs in India. International Journal of Productivity and Quality Management, 2(4), 475-509.
Sousa, D.S., & Aspinwall, M.E. (2010). Development of performance measurement framework for SMEs. Total Quality Management, 21(5), 475-501. https://doi.org/10.1080/14783363.2010.481510
Sousa, D.S., Aspinwall, M.E., & Rodrigues, G.A. (2006). Performance measures in English small and medium enterprises: survey results. Benchmarking: An International Journal, 13(1/2), 120-134. https://doi.org/10.1108/14635770610644628
Steigenberger, N. (2014). Only a matter of chance? How firm performance measurement impacts study results. European Management Journal, 32(1), 46-65. https://doi.org/10.1016/j.emj.2013.09.003
Supply chain operations reference model: overview of SCOR Version 8.0. (2006). Supply Chain Council. https://web.eng.fiu.edu/leet/EIN5346Logistics/Lecture_Notes/SCOR%2080%20Overview%20Booklet2.pdf
Suwignjo, P., Bititci, U.S., & Carrie, A.S. (2000). Quantitative models for performance measurement system. International Journal of Production Economics, 64(1-3), 231-241. https://doi.org/10.1016/S0925-5273(99)00061-4
Taticchi, P., Asfalti, A., & Sole, F. (2010a). Performance Measurement and Management in Smes: Discussion of Preliminar Results from an Italian Survey. In: Taticchi, P. (Eds.) Business Performance Measurement and Management. Springer, Berlin, Heidelberg (pp 3-11). https://doi.org/10.1007/978-3-642-04800-5_1
Taticchi, P., Balachandran, K.R., Botarelli, M., & Cagnazzo, L. (2008). Performance measurement management for small and medium enterprises: an integrated approach. Journal of Applied Management Accounting Research, 6(2), 57-71.
Taticchi, P., Tonelli, F., & Cagnazzo, L. (2010b). Performance measurement and management: a literature review and a research agenda. Measuring Business Excellence, 14(1), 4-18. https://doi.org/10.1108/13683041011027418
Townley, B., Cooper, D. J., & Oakes, L. (2003). Performance Measures and the Rationalization of Organizations. Organization Studies, 24(7), 1045-1071. https://doi.org/10.1177/01708406030247003
de Waal, A.A., & Kourtit, K. (2013). Performance measurement and management in practise. Advantages, disadvantages and reasons for use. International Journal of Productivity and Performance Management, 62(5), 446-473. https://doi.org/10.1108/IJPPM-10-2012-0118
Wiesner, R., McDonald, J., & Banham, H. C. (2007). Australian small and medium sized enterprises (SMEs): A study of high performance management practices. Journal of Management & Organization, 13(3), 227–248. https://doi.org/10.5172/jmo.2007.13.3.227
Pobrania
Opublikowane
Jak cytować
Numer
Dział
Licencja
Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Na tych samych warunkach 4.0 Miedzynarodowe.