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How organizational culture influences performance measurement systems in SMEs

Author

Listed:
  • Meriam Jardioui
  • Patrizia Garengo
  • Semma El Alami

Abstract

Purpose - Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach - To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings - According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value - This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

Suggested Citation

  • Meriam Jardioui & Patrizia Garengo & Semma El Alami, 2019. "How organizational culture influences performance measurement systems in SMEs," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 69(2), pages 217-235, August.
    • Handle: RePEc:eme:ijppmp:ijppm-10-2018-0363
    DOI: 10.1108/IJPPM-10-2018-0363
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    Citations

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    Cited by:

    1. Mai, Nhat Chi, 2021. "Corporate Social Responsibility in Small and Medium Enterprises in Vietnam," OSF Preprints acdm6, Center for Open Science.
    2. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
    3. S. Naidoo & Krishna K. Govender, 2022. "Exploring the Relationship between Organizational Culture, Organizational Commitment and Performance in Commercial Banks in Two African Countries," International Review of Management and Marketing, Econjournals, vol. 12(6), pages 64-76, November.

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