Purpose: Literature identifies the key relevance of human resource management (HRM) in the creation of an organisational performance measurement and management system, while, in practice, small and medium-sized enterprises (SMEs) continue to prioritise financial and operational aspects. This...

Purpose: The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for...

Purpose Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system...