In der Literatur, die sich auf Strategisches Performance Management in kleinen und mittleren Unternehmen (KMU) bezieht, wird die positive Auswirkung dieses Managementansatzes auf den Unternehmenserfolg hervorgehoben. Allerdings basiert diese Einschätzung überwiegend auf Erzählungen oder...

Key performance ratios indicate the underlying level of performance and health of the enterprise. Therefore, understanding the components of the final accounts and their performance ratios is important because of the crucial nature of ROE. Even though PRA represents one of the best ways to...

Measuring innovation is a challenging but essential task to improve business performance. To tackle this task, key performance indicators (KPIs) can be used to measure and monitor innovation. The objective of this study is to explore how KPIs, designed for measuring innovation, are used in...