A primer on governance and performance in small and medium-sized enterprises

Enrique Yacuzzi ()

No 293, CEMA Working Papers: Serie Documentos de Trabajo. from Universidad del CEMA

Abstract: This paper is a primer on corporate performance, corporate governance, and their interrelationships and measurement systems, with particular focus on Small and Medium- Sized Enterprises (SMEs). This is the first report of a larger on going research project. In the domain of performance measurement the paper describes the trend from financial to non-financial measures, as well as a taxonomy of measures and the impact of the TQM movement on measurement practices. In the domain of governance, governance as a general concept is presented, followed by the more specific concept of corporate governance. Four theories of corporate governance are explained, along with literature findings on the relationship between corporate governance and corporate performance, with reference to both works on large firms and works on SMEs.

Keywords: Corporate governance; corporate performance; measurement; small and medium-sized enterprises (SMEs) (search for similar items in EconPapers)
JEL-codes: G30 G34 L25 M11 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-cfn, nep-ent, nep-fin and nep-hpe
Date: 2005-06

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Persistent link: http://EconPapers.repec.org/RePEc:cem:doctra:293

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