Purpose – The purpose of this paper is to test whether performance differences between labour-managed (LOFs) and mercantile (PCFs) firms are due to the measures used in the comparison, rather than to their distinct capital-ownership configurations. Design/methodology/approach – Tests for the...

Purpose – The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women‐owned businesses at start‐up. Design/methodology/approach – Several methods have been...

Purpose – This paper aims to perform a descriptive analysis of the current degree of development and application of work‐life balance policies in Spanish SMEs, examining the differences that arise due to ownership structure (family owned business versus non‐family owned business) and...

Full-text of this article is not available in this e-prints service. This article was originally published [following peer-review] in Measuring Business Excellence, published by and copyright Emerald Group Publishing Ltd.

Scholars in the field of performance measurement tend to use the term businessperformance measurement (BPM) systems without explaining exactly what they meanby it. This lack of clarity creates confusion and comparability issues, andmakes it difficult for researchers to build on one an each...

Purpose – In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal...