Performance measurement in SMEs: systematic literature review and research directions

[EN] The purpose of this paper is double. First, the research about performance measurement (PM) in small and medium-sized enterprises (SMEs) will be analysed in order to know its evolution. Next, the research gaps in the business context of these companies will be identi¿ed. This paper presents a systematic literature review of 131 articles of PM in SMEs between 2006 and 2019. A conceptual framework is proposed to characterize the studies according to three factors: (1) purpose of the approach; (2) scope of PM; and (3) business context in which the studies are articulated. The reviewed papers were selected from Scopus and Web of Science databases. For this study, we considered the works conducted in the manufacturing sector, and excluded those that focused on the services sector. The results show that most of the studies are concentrated in the context of individual company, on the other hand networks, clusters, and supply chains have received less attention. The information collected herein identi¿es research gaps that have not been dealt with in detail and are transformed into guidelines to be dealt with by new future speci¿c works in the domain of PM in SMEs.Rojas-Lema, X.; Alfaro Saiz, JJ.; Rodríguez Rodríguez, R.; Verdecho Sáez, MJ. (2021). Performance measurement in SMEs: systematic literature review and research directions. Total Quality Management & Business Excellence. 32(15-16):1803-1828. https://doi.org/10.1080/14783363.2020.1774357S180318283215-1

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