B 2001 theory and practice in SME performance measurement systems.
B 2005 practice of performance measurement.
B 2008 a performance measurement model based on the grounded theory approach.
4. PMM – discussion of the literature and research agenda
Sections 2 and 3 have provided a global picture of PMM research. In this section, a number
of considerations are raised, which constitute the base to propose a research agenda:
1. Forward a new generation of scholars. First of all, as highlighted by citation/co-citation
analysis (see Figures 3-6), it is possible to affirm that PMM research is continuing is
evolution and diffusion. In this path, the ‘‘first generation’’ of leading academics which
started PMM research play yet a key role (see Figure 1 and 2); however, a
‘‘new/second generation’’ of scholars is doubtless slowly emerging, as confirmed by
conference proceedings and white papers that have not been included in this review,
which highlight the effort on new researchers working on PMM.
2. Effectiveness of PMM models. Nowadays, academics are paying great attention to
identifying logics and drivers allowing enterprises to be effectively managed through the
measurement of their performances. Another fundamental objective consists of identifying
the way data and information can be transformed in value-making activities. It means that
researchers, engaged in the PMM field, are investigating how companies can achieve
objectives they plan to achieve through the measurement of their performances.
In order to improve the effectiveness of PMM models two kinds of interventions have to be
performed. First of all, the needed conditions for a correct and effective utilization of PMM
models have to be created within companies. It mainly means providing enterprises with
IT tools needed to extract, collect and elaborate data characterizing their business. This
intervention represents an essential task for the majority of SMEs. Furthermore, the logic
of PMM models also needs to be modified. Particularly, they should allow companies to
identify relationships between processes their business is based on. In such a way they
can really contribute to fulfill the ‘‘knowing-doing’’ gap. The ‘‘knowing-doing’’ gap
expresses the difficulty of companies in effectively translating information coming from
the measurement of processes into effective tasks. This difficulty is not caused by the
impossibility of models in finding a right set of KPIs for monitoring enterprise’s processes.
Instead, it depends on the scarce comprehension of cause-effect relationships the value
of each indicator is based on. Success maps and strategy maps approaches and the
logic the MSDD model is based on have contributed to define guidelines to effectively
deal with ‘‘knowing-doing’’ gap-related troubles. In spite of that, the attempt to
comprehend the value-chain cause-effect relationships for different typologies of
companies and the implementation of this model within operational IT tools, can even be
considered a challenge in the PMM research field (Taticchi and Balachandran, 2008).
3. Consistency and diffusion of PMM research in SMEs. An additional lack to previous one
opens while thinking to SMEs. In this context in fact, the situation related to PMM models
adoption appears quite different, since characterized by a minimum percentage of
adoption. Motivations related to unsuccessful utilization of PMM models within SMEs can
be ascribed both to intrinsic factors of this typology of companies both to PMM models
unsuitability. The first aspect, is due to a cultural lack which afflicts transversely SMEs: by
management side, there is in fact benefits incomprehension and costs fear; while by
operators’ side, there is rejection for a system which is perceived as intrusive. Therefore
the need of structural actions aimed to create early conditions for PMM models
implementation. Furthermore, the need of a PMM models revision, so as to effectively face
characteristics problems of SMEs. Particularly, these initiatives have to be carried out in
attention of implementation costs.
The huge difference existing between big and small company problems explains the
reasons whereby PMM models developed for big companies cannot be adapted to