The Influence of Comprehensive PMS, Market Orientation and Entrepreneurial Orientation on SME Performance

Chaffik Bakkali (), Jonathan Maurice () and Sophie Casanova ()
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Chaffik Bakkali: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Jonathan Maurice: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse
Sophie Casanova: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: During the last decades firms have increasingly developed and used comprehensive performance measurement systems (PMS) to provide wider information to help managers in their decision-making processes (Ittner, Larcker, & Randall, 2003; Lucianetti, Battista, & Koufteros, 2019). For example, the balanced scorecard of Kaplan & Norton (1996) is one of the best known and most widely adopted comprehensive PMS. The major interest of comprehensive PMS is to include multiple and diverse performance measures, as opposed to the traditional vision of performance focused solely on financial measures (Hall, 2008). The comprehensive PMS allows for more efficient management of all company activities because it also emphasizes long-term performance factors. In this study, we therefore examine how comprehensive PMS affect SME performance. We suggest that the influence of comprehensive PMS on SME performance is indirect through the mediation of two core strategic capabilities: entrepreneurial orientation (EO) and market orientation (MO).

Keywords: Entrepreneurial Orientation; Performance; Comprehensive PMS; Market Orientation (search for similar items in EconPapers)
Date: 2022-07-05
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Published in 66th ICSB World Congress, Jul 2022, Washington, United States

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