Purpose – The literature emphasizes the important role performance measurement systems (PMS) play in supporting organizational development in small and medium enterprises (SMEs). However, there are very few empirical and theoretical studies on the factors that influence performance measurement...

Purpose – This paper aims to investigate the gap between theory and practice in performance management in small and medium‐sized enterprises (SMEs) and analyse it in the light of specific SME characteristics and needs, to identify how SMEs can develop their managerial practice for effective...

Purpose – The aim of this study is to investigate both the path taken by companies in order to survive in a competitive environment and the factors that have favoured or limited their development. Design/methodology/approach – The study was carried out using a retrospective approach....

Purpose – Literature and practice highlight the need to stimulate processes of qualitative growth in SMEs. The aim of the research presented in this paper is to identify a type of benchmarking and a benchmarking tool which can support the qualitative growth of these companies....