Abstract
Recent researches give a key role to measurement of performance for the development of SMEs management. The aim of this paper is to present both literature focusing on this topic and empirical studies focusing on main factors that influence SMEs performance.References
AICPA (2001), Performance Measurement Practices Survey Results, AICPA, New York, NY
Atkinson A., Waterhouse J. H. (1997), “A Stakeholder Approach to Strategic Performance Measurement”, Sloan Management Review, Vol. 38, Issue 3, pp. 25-37
Barach, Jeffrey A. (1984), “Is There a Cure for the Paralyzed Family Board?”, Sloan Management Review, Vol. 26, Issue 1, pp. 3-13
Barnes M., Dickinson T., Coulton L., Dransfield S., Field J., Fisher N., Saunders I., Shaw
D. (1998), “A New Approach to Performance Measurement for Small to Medium Enterprises”, Performance Measurement – Theory and Practice (Conference Proceedings), Vol. 1, Cambridge University, Cambridge, pp. 86-92
Baskerville R. (2003), “Hofstede never studied culture“, Accounting, Organizations and Society, Vol. 28, pp. 1-14
Bavly D. (1985), “What is the Board Good For”, Long Range Planning, Vol. 19, Issue 3 pp. 20-26
Berger P., Luckman, T. (1969), La Realtà come Costruzione Sociale, Il Mulino
Bernardi G. (2003), “La gestione e l’innovazione nelle PMI”, in Boldizzoni D., Serio L., Innovazione e crescita nella piccolo impresa, Il sole 24 ore, Milano
Bititci U. S., Carrie, Allan S., McDevitt, L., (1997), “Integrated performance measurement systems: a development guide”, International Journal of Operations & Production Management,
Vol. 17 No. 5, pp. 522-534
Bititci U. S., Nudurupati S.S. (2003), “Impact of IT enabled performance measurement on business and management”, EurOma POMS Conference Proceeding, Como, Italy, pp.
513- 521
Bititci U. S., Turner, T., Begemann, C. (2000), “Dynamics of performance measurement systems”, International Journal of Operations and Production Management, Vol. 20 No. 6, pp.
692-704
Bititci U., Mendibil K., Nudurupati S., Garengo P., Turner T., (2006), “Dynamics of performance measurement and organizational culture”, International Journal of Operations &
Production Management Vol. 26 No. 12, pp. 1325-1350
Bititci U.S., Nudurupati S., Turner T., Creighton S. (2002), “Developing competitive advantage through Web enabled performance measurement systems”, Control Magazine,
Vol. 27, No. 7, September 2002
Bititci, U.S. e Carrie, A.S. (1998), “Integrated Performance Measurement Systems: Structures and Relationships”, EPSRC Final Research Report, Grant No. GR/K 48174, Swindon
Bourne M. (2001), Implementation Issues, Hand Book of Performance Measurement, GEE Publishing Ltd., London
Bourne, M., Neely, A., (2002), “Performance Measurement system intervention: the impact of parent company initiatives on success and failure”, in Neely A. (2004), Business
Performance and measurement, Cambridge University Press, Cambridge, UK
Bourne, M., Mills, J., Wilcox M., Neely, A., Platts, K. (2000), “Designing, implementing and updating performance measurement systems”, International Journal of Operations and
production Management, Vol. 20, No. 7, pp. 754-771
Bourne, M., Neely, A. (2000), “Why performance measurement interventions succeed and fail”, Proceedings of the 2nd International Conference on Performance Measurement,
Cambridge, pp. 165-73
Brouthers K., Andriessen F., Nicolaes I. (1998), “Driving blind: strategic decision-making in small companies”, Long Range Planning, Vol. 31, Issue 1, pp. 130-138
Brunetti G., Corbetta G. (1998), “Ruolo e funzionamento dei consigli di amministrazione nelle imprese di medie e grandi dimensioni a proprietà famigliare” in Airoldi G., Forestieri G., (a cura di) Corporate Governance, Etas, Milano
Buckley J. W., Buckley M. H., Chiang H. F. (1976), Research Methodology and business decision, Canada: National Association of Accountants and the Society of Industrial Account
of Canada New York
Cadbury A. (1992), Report of the committee on the financial aspects of corporate governance, Gee&Co
Cameron Kim S, Quinn Robert E. (1999), Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework, Addison-Wesley Inc., Reading, US.
Chenhall R. H. (2003), “Management control systems design within its organizational context: findings from contingency-based research and directions for the future”, Accounting, Organizations and Society, Vol. 28 pp. 127 – 168
Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I., Shaw, D. (2000), “OPM: A System for Organisational Performance Measurement”, In Proceedings of the Performance Measurement – Past, Present and Future Conference, Cambridge, 19-21 Luglio
Claver E., Llopis J., Gonzàlez R., Gascò J. L. (2001), “The performance of information system throught organization culture”, Information Technology and People, Vol. 14, No. 3 pp.
247-260
Compagno C. (a cura di) (2003), Piccole e medie imprese in transizione - Una comparazione internazionale, Utet Libreria
Corbetta G., Montemerlo D. (a cura di), The role of Family in Family Business, Proceedings of the 12th FBN Conference
Corbetta G., Tomaselli S. (1996) , “I consigli di amministrazione nelle imprese famigliari italiane. Una ricerca empirica sul loro ruolo e sul loro funzionamento”, Economia & Management, No. 3, pp. 13-25
Danco L.A., Jonovic D. J. (1981), Outside Directors in the Family Owned Business, The University Press, Cleveland
De Waal, A.A. (2002), “The role of behavioural factors in the successful implementation and use of performance management systems”, in Neely A. D., Walters A., Austin R (eds), Performance Measurement and Management: Research and Action, Centre for business Performance, Cranfield School of Management
Easterby-Smith M., Thorpe R., Lowe A. (2002), Management Research, An introduction, SAGE Publications, Second Edition
Eisenhardt, K. (1989), “Building theories from case-study research”, Academy of Management Review, Vol. 14, No. 4,. pp. 116-121
Fama E. F., Jensen M. C. (1983), “Separation of ownership and control”, Journal of Law and Economic, Vol. 26 pp. 3127-3349
Fitzgerald L., Johnson R., Brignall S., Silvestro R., Voss C. (1991), Performance Measurement in Service Businesses, CIMA, London
Forbes, D., Milliken, F. (1999) “Cognition and corporate governance: understanding boards of directors as strategic decision making groups”, Academy of Management Review,
Vol. 24: pp. 489 – 505
Franco M, Bourne M. (2003), “Factors that play a role in managing through measures”, Management Decision, Vol. 41, No. 8, pp. 698-710.
Garengo P., Biazzo S., Bititci U. (2005), “Performance Measurement Systems in SMEs: a review for a research agenda”, International Journal of Management Reviews, Vol. 7, No. 1, pp. 25-47
Garengo P., Biazzo S. Simonetti, A. Bernardi, G. (2005b), “A benchmarking tool for organizational development in SMEs”, TQM Magazine, Vol. 17, No. 5, pp. 440-455
Haag S., Cummings M., McCubbrey D.J. (2002), Management information systems for the Information Age, Third edition, McGraw-Hill Companies
Handy, CB (1985), Understanding Organisations, Harmondsworth: Penguin Harkness Hansen O., Søndergaêrd B.,
Meredith S. (2002), “Environmental Innovations in Small and Medium Sized Enterprises”, Technology Analysis & Strategic Management, Vol. 14, No. 1
Harrison R. (1987), Organization, culture and quality of service: a strategy for releasing love in the workplace, Association for Management Education and Development, London
Harrison Graeme L., McKinnon Jill L. (1999), “Cross-cultural research in management control systems design: a review of the current state”, Accounting, Organizations and Society Vol. 24 No. 5/6 pp. 483-506
Ho S. and McKay R.B. (2002), “Balanced scorecard: two perspectives”, The CPA Journal, Vol. 72 No. 3, pp. 20-25
Holloway J. (2001), “Investigating the impact of performance measurement”, Business Performance measurement, Vol. 3 pp. 167-180
Hudson M., Smart P.A., Bourne, M. (2001), “Theory and Practice in SME Performance Measurement Systems”, International Journal of Operations and Production Management, Vol. 21, No 8, pp. 1096 – 1115
Industriali Veneto S.I.A.V. (a cura di – 2003), Competenze per lo sviluppo – La relazione tra organizzazione e processi nelle PMI, Franco Angeli, Milano
Industriali Veneto S.I.A.V. (a cura di – 2004) Formazione continua e innovazione, Franco Angeli, Milano
Jensen M. C., Meckling W. H. (1976). "Theory of the firm: Managerial behaviour, agency costs and ownership structure”, Journal of Financial Economics, Vol. 3 pp. 305-360
Johnston, R., Brignall, S. and Fitzgerald, L. (2002), “Good enough performance measurement: a trade-off between activity and action”, Journal of the Operational Research Society, Vol. 53 No. 3, pp. 256-62
Kaplan, R., Norton, D. (1992), “The Balanced Scorecard: The Measures that Drive Performance”, Harvard Business Review, Jan-Feb, pp. 71-79
Kaplan, R., Norton, D. (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, Jan-Feb. pp. 75-85
Kaplan, R., Norton, D. (2001), The strategy focused organization, Harvard Business School Press, Boston
Laitinen, E. K. (2002), “A dynamic performance measurement system: evidence from small Finnish technology Companies”, Scandinavian Journal of Management, Vol. 18, pp. 65-99.
Langfield-Smith K. (1997), “Management Control Systems and Strategy: a Critical Review”, Accounting, Organizations and Society, Vol. 22, No. 2, pp. 207-232
Lebas M., Weigenstein J. (1986), “Management control: the roles of rules, markets and culture”, Journal of Management Studies, Vol. 23, No. 3 pp. 259-272
Lingle, J.H.; Schiemann, W.A. (1996), “From Balanced Scorecard to strategic gauges: is measurement worth it?’’, Management Review, Vol. 85, No. 3, pp. 56-62
Lynch R., Cross K. (1991), Measure Up! Yardsticks for Continuous Improvement, 2nd Ed Cambridge, Blackwell Publishers Inc.
Magretta J. (2002), “Why business model matter”, Harvard Business Review, Vol. 80, No. 5, pp. 86-92
Martinez V., Bititci U. (2001), “The value Matrix and its evolution”, EurOMA Conference Proceedings, Bath UK June 3-5th Vol. 1 pp. 118-130
Meredith J. (1993), “Theory building through conceptual methods”, International Journal of Operations and Production Management, Vol. 13, No. 5, pp. 3-11
Montemerlo D. (2000), Il governo delle imprese famigliari. Modelli e strumenti per gestire il rapporto tra proprietà e impresa, EGEA, Milano
Neely A., Adams C., Kennerley M. (2002), The performance Prism: the scorecard for measuring and managing stakeholder relationship, Prentice Hall
Neely, A. Mills, J. , Platts, K., Gregory M., Richards, H., (1994), “Realizing Strategy through Measurement, International Journal of Operations & Production Management, Vol. 14 No. 3, pp. 140-152
Nudurupati S. S. (2003), Management and Business Implications of IT-supported Performance Measurement, PhD Thesis, University of Strathclyde, UK
OECD (1999), “OECD Principles of Corporate Governance” OECD Publication Service, Paris
Orlikowski W. J. (2000), “Managing use not technology: a view from the trenches” – Mastering Information Management edited by Marchand D., Davenport T. and Dickson T. Financial Times, Prentice Hall, London
Otley D. (1999), “Performance management: a framework for management control systems research”, Management Accounting Research, Vol. 10 Issue 4, pp 363-382
Pettigrew A. (1988), “Longitudinal field research on change: theory and practice”, National Science Foundation Conference on Longitudinal Research Methods in Organizations, Austin
Pheysey Diana C. (1993), Organizational Cultures. Types and Transformation, Routledge, London
Rosenstein J (1987), “Why don’t U.S. board get more involvement in strategy”, Long Range Planning, Vol. 20 Issue 3 pp. 20-34
Schein E. H. (1985), Organizational culture and leadership, San Francisco, Jossey-Bass
Scott M., Bruce R. (1987), “Five stage of growth in small business”, Long Range Planning, Vol. 20, No. 3 pp. 45-52
Simons R. (1995), Levels of Control, How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston
Stake R.E. (1995), The art of case study research, Sage Publication
Strauss A., Corbin J. (1990), Basics of qualitative research grounded theory procedures and techniques, Sage Publication, London
Tashakori A., Boulton W. (1985) “A look at the board’s role in planning”, The Journal of Business strategy, Vol. 3, Issue 3, pp. 64-70
The Conference Board (1999), Aligning Strategic Performance Measures and Results, Conference Board, New York.
Tonchia S. (2001), “Linking performance measurement systems to strategic and organizational choices”, International Journal of Business Performance Management, Vol. 2, No.
1/2/3, pp. 15-29
Ward J. (1992), Creating Effective Board for Private Enterprise, Jossey Bass Publishers, San Francisco
Yin, R.K. (1994), Case Study Research, Design and Methods, 2nd edition, Sage Publications, Thousand Oaks, CA
Zahra S. A., Pearce J. A. (1989), “Board of Directors and corporate financial Performance: a review and integrative model”, Journal of management, Vol. 15 pp. 291 - 334
Zahra S.A., Neubaum D.O., Huse M. (2000), “Entrepreneurship in Medium Sized Firm: Exploring the effects of Ownership and Governance systems”, Journal of Management, Vol.
26, No. 5, pp. 947 - 976
Atkinson A., Waterhouse J. H. (1997), “A Stakeholder Approach to Strategic Performance Measurement”, Sloan Management Review, Vol. 38, Issue 3, pp. 25-37
Barach, Jeffrey A. (1984), “Is There a Cure for the Paralyzed Family Board?”, Sloan Management Review, Vol. 26, Issue 1, pp. 3-13
Barnes M., Dickinson T., Coulton L., Dransfield S., Field J., Fisher N., Saunders I., Shaw
D. (1998), “A New Approach to Performance Measurement for Small to Medium Enterprises”, Performance Measurement – Theory and Practice (Conference Proceedings), Vol. 1, Cambridge University, Cambridge, pp. 86-92
Baskerville R. (2003), “Hofstede never studied culture“, Accounting, Organizations and Society, Vol. 28, pp. 1-14
Bavly D. (1985), “What is the Board Good For”, Long Range Planning, Vol. 19, Issue 3 pp. 20-26
Berger P., Luckman, T. (1969), La Realtà come Costruzione Sociale, Il Mulino
Bernardi G. (2003), “La gestione e l’innovazione nelle PMI”, in Boldizzoni D., Serio L., Innovazione e crescita nella piccolo impresa, Il sole 24 ore, Milano
Bititci U. S., Carrie, Allan S., McDevitt, L., (1997), “Integrated performance measurement systems: a development guide”, International Journal of Operations & Production Management,
Vol. 17 No. 5, pp. 522-534
Bititci U. S., Nudurupati S.S. (2003), “Impact of IT enabled performance measurement on business and management”, EurOma POMS Conference Proceeding, Como, Italy, pp.
513- 521
Bititci U. S., Turner, T., Begemann, C. (2000), “Dynamics of performance measurement systems”, International Journal of Operations and Production Management, Vol. 20 No. 6, pp.
692-704
Bititci U., Mendibil K., Nudurupati S., Garengo P., Turner T., (2006), “Dynamics of performance measurement and organizational culture”, International Journal of Operations &
Production Management Vol. 26 No. 12, pp. 1325-1350
Bititci U.S., Nudurupati S., Turner T., Creighton S. (2002), “Developing competitive advantage through Web enabled performance measurement systems”, Control Magazine,
Vol. 27, No. 7, September 2002
Bititci, U.S. e Carrie, A.S. (1998), “Integrated Performance Measurement Systems: Structures and Relationships”, EPSRC Final Research Report, Grant No. GR/K 48174, Swindon
Bourne M. (2001), Implementation Issues, Hand Book of Performance Measurement, GEE Publishing Ltd., London
Bourne, M., Neely, A., (2002), “Performance Measurement system intervention: the impact of parent company initiatives on success and failure”, in Neely A. (2004), Business
Performance and measurement, Cambridge University Press, Cambridge, UK
Bourne, M., Mills, J., Wilcox M., Neely, A., Platts, K. (2000), “Designing, implementing and updating performance measurement systems”, International Journal of Operations and
production Management, Vol. 20, No. 7, pp. 754-771
Bourne, M., Neely, A. (2000), “Why performance measurement interventions succeed and fail”, Proceedings of the 2nd International Conference on Performance Measurement,
Cambridge, pp. 165-73
Brouthers K., Andriessen F., Nicolaes I. (1998), “Driving blind: strategic decision-making in small companies”, Long Range Planning, Vol. 31, Issue 1, pp. 130-138
Brunetti G., Corbetta G. (1998), “Ruolo e funzionamento dei consigli di amministrazione nelle imprese di medie e grandi dimensioni a proprietà famigliare” in Airoldi G., Forestieri G., (a cura di) Corporate Governance, Etas, Milano
Buckley J. W., Buckley M. H., Chiang H. F. (1976), Research Methodology and business decision, Canada: National Association of Accountants and the Society of Industrial Account
of Canada New York
Cadbury A. (1992), Report of the committee on the financial aspects of corporate governance, Gee&Co
Cameron Kim S, Quinn Robert E. (1999), Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework, Addison-Wesley Inc., Reading, US.
Chenhall R. H. (2003), “Management control systems design within its organizational context: findings from contingency-based research and directions for the future”, Accounting, Organizations and Society, Vol. 28 pp. 127 – 168
Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I., Shaw, D. (2000), “OPM: A System for Organisational Performance Measurement”, In Proceedings of the Performance Measurement – Past, Present and Future Conference, Cambridge, 19-21 Luglio
Claver E., Llopis J., Gonzàlez R., Gascò J. L. (2001), “The performance of information system throught organization culture”, Information Technology and People, Vol. 14, No. 3 pp.
247-260
Compagno C. (a cura di) (2003), Piccole e medie imprese in transizione - Una comparazione internazionale, Utet Libreria
Corbetta G., Montemerlo D. (a cura di), The role of Family in Family Business, Proceedings of the 12th FBN Conference
Corbetta G., Tomaselli S. (1996) , “I consigli di amministrazione nelle imprese famigliari italiane. Una ricerca empirica sul loro ruolo e sul loro funzionamento”, Economia & Management, No. 3, pp. 13-25
Danco L.A., Jonovic D. J. (1981), Outside Directors in the Family Owned Business, The University Press, Cleveland
De Waal, A.A. (2002), “The role of behavioural factors in the successful implementation and use of performance management systems”, in Neely A. D., Walters A., Austin R (eds), Performance Measurement and Management: Research and Action, Centre for business Performance, Cranfield School of Management
Easterby-Smith M., Thorpe R., Lowe A. (2002), Management Research, An introduction, SAGE Publications, Second Edition
Eisenhardt, K. (1989), “Building theories from case-study research”, Academy of Management Review, Vol. 14, No. 4,. pp. 116-121
Fama E. F., Jensen M. C. (1983), “Separation of ownership and control”, Journal of Law and Economic, Vol. 26 pp. 3127-3349
Fitzgerald L., Johnson R., Brignall S., Silvestro R., Voss C. (1991), Performance Measurement in Service Businesses, CIMA, London
Forbes, D., Milliken, F. (1999) “Cognition and corporate governance: understanding boards of directors as strategic decision making groups”, Academy of Management Review,
Vol. 24: pp. 489 – 505
Franco M, Bourne M. (2003), “Factors that play a role in managing through measures”, Management Decision, Vol. 41, No. 8, pp. 698-710.
Garengo P., Biazzo S., Bititci U. (2005), “Performance Measurement Systems in SMEs: a review for a research agenda”, International Journal of Management Reviews, Vol. 7, No. 1, pp. 25-47
Garengo P., Biazzo S. Simonetti, A. Bernardi, G. (2005b), “A benchmarking tool for organizational development in SMEs”, TQM Magazine, Vol. 17, No. 5, pp. 440-455
Haag S., Cummings M., McCubbrey D.J. (2002), Management information systems for the Information Age, Third edition, McGraw-Hill Companies
Handy, CB (1985), Understanding Organisations, Harmondsworth: Penguin Harkness Hansen O., Søndergaêrd B.,
Meredith S. (2002), “Environmental Innovations in Small and Medium Sized Enterprises”, Technology Analysis & Strategic Management, Vol. 14, No. 1
Harrison R. (1987), Organization, culture and quality of service: a strategy for releasing love in the workplace, Association for Management Education and Development, London
Harrison Graeme L., McKinnon Jill L. (1999), “Cross-cultural research in management control systems design: a review of the current state”, Accounting, Organizations and Society Vol. 24 No. 5/6 pp. 483-506
Ho S. and McKay R.B. (2002), “Balanced scorecard: two perspectives”, The CPA Journal, Vol. 72 No. 3, pp. 20-25
Holloway J. (2001), “Investigating the impact of performance measurement”, Business Performance measurement, Vol. 3 pp. 167-180
Hudson M., Smart P.A., Bourne, M. (2001), “Theory and Practice in SME Performance Measurement Systems”, International Journal of Operations and Production Management, Vol. 21, No 8, pp. 1096 – 1115
Industriali Veneto S.I.A.V. (a cura di – 2003), Competenze per lo sviluppo – La relazione tra organizzazione e processi nelle PMI, Franco Angeli, Milano
Industriali Veneto S.I.A.V. (a cura di – 2004) Formazione continua e innovazione, Franco Angeli, Milano
Jensen M. C., Meckling W. H. (1976). "Theory of the firm: Managerial behaviour, agency costs and ownership structure”, Journal of Financial Economics, Vol. 3 pp. 305-360
Johnston, R., Brignall, S. and Fitzgerald, L. (2002), “Good enough performance measurement: a trade-off between activity and action”, Journal of the Operational Research Society, Vol. 53 No. 3, pp. 256-62
Kaplan, R., Norton, D. (1992), “The Balanced Scorecard: The Measures that Drive Performance”, Harvard Business Review, Jan-Feb, pp. 71-79
Kaplan, R., Norton, D. (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, Jan-Feb. pp. 75-85
Kaplan, R., Norton, D. (2001), The strategy focused organization, Harvard Business School Press, Boston
Laitinen, E. K. (2002), “A dynamic performance measurement system: evidence from small Finnish technology Companies”, Scandinavian Journal of Management, Vol. 18, pp. 65-99.
Langfield-Smith K. (1997), “Management Control Systems and Strategy: a Critical Review”, Accounting, Organizations and Society, Vol. 22, No. 2, pp. 207-232
Lebas M., Weigenstein J. (1986), “Management control: the roles of rules, markets and culture”, Journal of Management Studies, Vol. 23, No. 3 pp. 259-272
Lingle, J.H.; Schiemann, W.A. (1996), “From Balanced Scorecard to strategic gauges: is measurement worth it?’’, Management Review, Vol. 85, No. 3, pp. 56-62
Lynch R., Cross K. (1991), Measure Up! Yardsticks for Continuous Improvement, 2nd Ed Cambridge, Blackwell Publishers Inc.
Magretta J. (2002), “Why business model matter”, Harvard Business Review, Vol. 80, No. 5, pp. 86-92
Martinez V., Bititci U. (2001), “The value Matrix and its evolution”, EurOMA Conference Proceedings, Bath UK June 3-5th Vol. 1 pp. 118-130
Meredith J. (1993), “Theory building through conceptual methods”, International Journal of Operations and Production Management, Vol. 13, No. 5, pp. 3-11
Montemerlo D. (2000), Il governo delle imprese famigliari. Modelli e strumenti per gestire il rapporto tra proprietà e impresa, EGEA, Milano
Neely A., Adams C., Kennerley M. (2002), The performance Prism: the scorecard for measuring and managing stakeholder relationship, Prentice Hall
Neely, A. Mills, J. , Platts, K., Gregory M., Richards, H., (1994), “Realizing Strategy through Measurement, International Journal of Operations & Production Management, Vol. 14 No. 3, pp. 140-152
Nudurupati S. S. (2003), Management and Business Implications of IT-supported Performance Measurement, PhD Thesis, University of Strathclyde, UK
OECD (1999), “OECD Principles of Corporate Governance” OECD Publication Service, Paris
Orlikowski W. J. (2000), “Managing use not technology: a view from the trenches” – Mastering Information Management edited by Marchand D., Davenport T. and Dickson T. Financial Times, Prentice Hall, London
Otley D. (1999), “Performance management: a framework for management control systems research”, Management Accounting Research, Vol. 10 Issue 4, pp 363-382
Pettigrew A. (1988), “Longitudinal field research on change: theory and practice”, National Science Foundation Conference on Longitudinal Research Methods in Organizations, Austin
Pheysey Diana C. (1993), Organizational Cultures. Types and Transformation, Routledge, London
Rosenstein J (1987), “Why don’t U.S. board get more involvement in strategy”, Long Range Planning, Vol. 20 Issue 3 pp. 20-34
Schein E. H. (1985), Organizational culture and leadership, San Francisco, Jossey-Bass
Scott M., Bruce R. (1987), “Five stage of growth in small business”, Long Range Planning, Vol. 20, No. 3 pp. 45-52
Simons R. (1995), Levels of Control, How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston
Stake R.E. (1995), The art of case study research, Sage Publication
Strauss A., Corbin J. (1990), Basics of qualitative research grounded theory procedures and techniques, Sage Publication, London
Tashakori A., Boulton W. (1985) “A look at the board’s role in planning”, The Journal of Business strategy, Vol. 3, Issue 3, pp. 64-70
The Conference Board (1999), Aligning Strategic Performance Measures and Results, Conference Board, New York.
Tonchia S. (2001), “Linking performance measurement systems to strategic and organizational choices”, International Journal of Business Performance Management, Vol. 2, No.
1/2/3, pp. 15-29
Ward J. (1992), Creating Effective Board for Private Enterprise, Jossey Bass Publishers, San Francisco
Yin, R.K. (1994), Case Study Research, Design and Methods, 2nd edition, Sage Publications, Thousand Oaks, CA
Zahra S. A., Pearce J. A. (1989), “Board of Directors and corporate financial Performance: a review and integrative model”, Journal of management, Vol. 15 pp. 291 - 334
Zahra S.A., Neubaum D.O., Huse M. (2000), “Entrepreneurship in Medium Sized Firm: Exploring the effects of Ownership and Governance systems”, Journal of Management, Vol.
26, No. 5, pp. 947 - 976
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