Despite the recognized relevance of Performance Measurement Systems (PMS), the attention of scholars and practitioners on their implementation appears relatively limited. Some studies show that the introduction of PMS can be compromised by elements of significant complexity, which among others refer to: 1) an inadequate or bad design and adaptation of the PMS to the specific context where it is going to be applied; 2) problems occurred during the implementation process. While a wide strand of literature is focused on the former, the critical aspects of the PMS imple-mentation process are quite unexplored. To this purpose, the use of organizational change theory in PMS literature may be particularly fruitful to understand the con-ditions for a successful implementation. Further elements of analysis may derive by focusing the research on specific con-texts, and particularly on small and medium-sized companies (SME), given their significant weight on the economic development either within and outside the do-mestic boundaries, and also considering the particular characteristics that distinguish these companies from the larger ones. In light of the above considerations, this paper intends to contribute to the analysis of the implementation process of a PMS into SMEs, supported by change manage-ment theories, with the intent to formulate some prescriptions that could be helpful in increasing the rate of success of that initiatives.
Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo
Nicola Castellano;Lorenzo Leto
2021-01-01
Abstract
Despite the recognized relevance of Performance Measurement Systems (PMS), the attention of scholars and practitioners on their implementation appears relatively limited. Some studies show that the introduction of PMS can be compromised by elements of significant complexity, which among others refer to: 1) an inadequate or bad design and adaptation of the PMS to the specific context where it is going to be applied; 2) problems occurred during the implementation process. While a wide strand of literature is focused on the former, the critical aspects of the PMS imple-mentation process are quite unexplored. To this purpose, the use of organizational change theory in PMS literature may be particularly fruitful to understand the con-ditions for a successful implementation. Further elements of analysis may derive by focusing the research on specific con-texts, and particularly on small and medium-sized companies (SME), given their significant weight on the economic development either within and outside the do-mestic boundaries, and also considering the particular characteristics that distinguish these companies from the larger ones. In light of the above considerations, this paper intends to contribute to the analysis of the implementation process of a PMS into SMEs, supported by change manage-ment theories, with the intent to formulate some prescriptions that could be helpful in increasing the rate of success of that initiatives.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
