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- W2030741252 abstract "Recent studies have highlighted the presence of a strong relationship between performance measurement systems (PMSs) and corporate governance structures in European firms. Taking into account the growing economic relevance of developing countries, we investigated the role of corporate governance structure as a PMS contingency factor in Italian and Indian SMEs using a multiple case-study approach. The results show that the first development of a PMS was determined by two different factors; in Italian SMEs, the changes in the corporate governance structure promoted the implementation of an advanced PMS, while in Indian SMEs, environmental changes pushed the development of the PMS without affecting any modification in the corporate governance structure. Moreover, after the adoption of an advanced (or almost advanced) performance management system, relevant environmental changes or the positive impacts of the PMS use, were enough to promote further development of the system in both Italian and Indian SMEs, without any change in the corporate governance structure." @default.
- W2030741252 created "2016-06-24" @default.
- W2030741252 creator A5003091249 @default.
- W2030741252 creator A5048688891 @default.
- W2030741252 date "2012-02-27" @default.
- W2030741252 modified "2023-10-13" @default.
- W2030741252 title "Performance measurement system contingency factors: a cross analysis of Italian and Indian SMEs" @default.
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- W2030741252 doi "https://doi.org/10.1080/09537287.2012.663104" @default.
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