Designing dynamic performance management systems to foster SME competitiveness according to a sustainable development perspective: empirical evidences from a case-study

Carmine Bianchi · Federico Cosenz · Milica Marinković

70 citations0/0 files storedInternational Journal of Business Performance Management

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Complex Systems and Decision Making Accounting and Organizational Management Management and Organizational Practices

Abstract

The role of performance management (PM) systems has become crucial for steering small-medium enterprises (SMEs) to successfully compete during the ongoing critical economic transition. To improve decision-maker strategic learning processes, traditional PM frameworks need to be combined with system dynamics (SD) modelling. This paper shows how to design and use a dynamic performance management (DPM) approach to assess and support SMEs competitiveness according to a sustainable development perspective. The emerging framework is applied to a real case of an Italian small business to analyse the empirical effectiveness of the approach hereby suggested.

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References

1992The balanced scorecard : measures that drive performance 2000Business Dynamics: Systems Thinking and Modeling for a Complex World 1997The balanced scorecard: Translating strategy into action 1995Understanding the small business sector 1995Performance measurement system design 1987Relevance Lost: The Rise and Fall of Management Accounting 2012Industrial Dynamics: A Major Breakthrough for Decision Makers 1999Performance management: a framework for management control systems research

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