مقاله انگلیسی رایگان در مورد سیستم های اندازه گیری عملکرد در شرکت های خانوادگی – اسپرینگر 2018

Introduction

Small and medium-sized enterprises (SMEs) contribute significantly to the development of global economies (Cromie et al. 1995; Vachani 2005; Jiang and Li 2010; Cosenz and Noto 2015). Despite their importance, about 15 years ago the management accounting research on SMEs was described as very limited (Mitchell and Reid 2000; Chenhall 2003). Since then, research in the area of SMEs has increased. However, there is no coherent research body, and the research findings are fragmented (Lavia López and Hiebl 2015). Lavia López and Hiebl (2015) see the main reason for this in the dispersal of research findings among various research fields, such as accounting or small business and entrepreneurship. Scanning the existing literature reveals that only a few literature reviews try to summarize and map existing knowledge of SME research (e.g. Garengo et al. 2005; Lavia López and Hiebl 2015). While Lavia López and Hiebl (2015) consider management accounting in SMEs in general, Garengo et al. (2005) discuss characteristics of various PMS models with reference to SMEs. In order to gain a better understanding of the effective implementation and use of PMSs in SMEs, a comprehensive summary of the PMS research could contribute to the development of this research stream. However, such an overview of PMS research in SMEs is still missing. In the past decade, an increasing professionalization of SMEs has been observed. In their review, Garengo et al. (2005) summarize the literature on PMSs in SMEs and focus on the specific characteristics of PMSs in SMEs and their influencing factors. They identify four main factors that boost the implementation and use of PMSs in SMEs. Besides the need for growth in a competitive environment, Garengo et al. (2005) discuss the notable progress in information technology, the increased importance of quality (such as the introduction of norms and standards), and the focus on continuous improvement to reach the strategic objectives that support the implementation and use of PMSs in SMEs. Moreover, increasing internationalization is observed within SMEs (Vachani 2005). There is a broad consensus in the literature that if SMEs grow in size, the necessity of implementing a comprehensive measurement system arises (O’Gorman and Doran 1999; Perera and Baker 2007). However, it is not only increasing complexity in the internal and external environment which leads to professionalized management and control, but also other important factors, such as ownership structure (e.g. Filbeck and Lee 2000; Speckbacher and Wentges 2012; Hiebl et al. 2013). But it is questionable whether the increasing professionalization is reflected in formal control systems with characteristics comparable to those in large firms.