Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo

Despite the recognized relevance of Performance Measurement Systems (PMSs), scholars and practitioners seem to have paid limited attention to their implementation. Certain studies show that significant complexity elements could comprise the introduction of a PMS. These elements refer, among others, to: 1) a PMS’s inadequate or bad design and adaptation to the specific context in which it will be applied; 2) problems occurring during the implementation process. While a significant strand of literature is focused on the former, the critical aspects of the PMS implementation process have yet to be explored. In order to do so, using organizational change theory from the PMS literature may be particularly fruitful way to understand the conditions required for a successful implementation. Focusing on research on specific contexts, particularly on small and medium-sized companies (SMEs), could provide researchers with other elements of analysis. The latter is due to SME’s significant influence on economic development, within or outside the domestic boundaries, as well as the particular characteristics that distinguish such companies from larger ones. Given the above considerations, this paper contributes to the analysis of a PMS’s implementation in SMEs by supporting change management theories aimed at formulating description that could be helpful with increasing such initiatives’ success rate.

Parole chiave:Performance measurement systems implementation, Small companies, Organizational change, Enabling and hindering factors

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Nicola Castellano, Lorenzo Leto, Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo in "MANAGEMENT CONTROL" 1/2021, pp 129-150, DOI: 10.3280/MACO2021-001007