Development of a performance measurement framework for SMEs

Total Quality Management and Business Excellence

Volumn 21, Issue 5, 2010, Pages 475-501

  Sousa, Sérgio ^a   Aspinwall, Elaine ^b  

^a UNIVERSITY OF MINHO   (Portugal)

^b UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

Framework; Performance measurement; SMEs; Total quality management

Indexed keywords

EID: 77952865281     PISSN: 14783363     EISSN: 14783371     Source Type: Journal    
DOI: 10.1080/14783363.2010.481510     Document Type: Article

References (108)

1. Ahire, S., & Ravichandran, T. (2001). An innovation diffusion model of TQM implementation. IEEE Transactions on Engineering Management, 48, 445-464.
2. Ahmed, A.M. (2002). Virtual integrated performance measurement. International Journal of Quality & Reliability Management, 19, 414-441.
3. Ahmed, A.M., Yang, J.B., & Dale, B.G. (2003). Self assessment methodology: The route to business excellence. Quality Management Journal, 10(1), 43-57.
4. Amsden, D.M., Butler, H.E., & Amsden, R.T. (1991). SPC simplified for services: Practical tools for continuous quality improvement. London: Chapman & Hall.
5. Andersen, H., Cobbold, I., & Lawrie, G. (2001, 14-16 May). Balanced scorecard implementation in SMEs: Reflection on literature and practice. Paper presented at the Fourth SMESME International Conference, Aalborg, Denmark.
6. Basu, R. (2001). New criteria of performance management. Measuring Business Excellence, 5(4), 7-12.
7. Bateman, N. (2003). Achieving sustainability in process improvement activities. Control, December 2002/January 2003, 12-14.
8. Bateman, N. (2005). Sustainability: The elusive element of process improvement. International Journal of Operations & Production Management, 25, 261-276.
9. Bateman, N., & David, A. (2002). Process improvement programmes: A model for assessing sustainability. International Journal of Operations & Production Management, 22, 515-526.
10. Baxter, L.F., & Hirschhauser, C. (2004). Reification and representation in the implementation of quality improvement programmes. International Journal of Operations & Production Management, 24, 207-224.
11. Beheshti, H.M., & Lollar, J.G. (2003). An empirical study of US SMEs using TQM. Total Quality Management & Business Excellence, 14, 839-847.
12. Bititci, U. (2002). Integrated performance measurement systems: An audit approach. Control, March, 17-23.
13. Bititci, U., Carrie, A., & Turner, T. (2002). Integrated performance measurement systems. In A. Neely (Ed.), Business performance measurement. Part III-framework and methodologies (Chap. 11, pp. 174-197). Cambridge: Cambridge University Press.
14. Bititci, U, Suwignjo, P., & Carrie, A.S. (2001). Strategy management through quantitative modelling of performance measurement systems. International Journal of Production Economics, 69, 15-22.
15. Bititci, U., Turner, T., & Begemann, C. (2000). Dynamics of performance measurement systems. International Journal of Operations & Production Management, 20, 692-704.
16. Boje, D. (1999). SEAM code book. Retrieved from http://cbae.nmsu.edu/~dboje/sbc/pages/ codebooklatest.htm
17. Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20, 754-771.
18. Boys, K., Karapetrovic, S., & Wilcock, A. (2004). Is ISO 9004 a path to business excellence? Opinion of Canadian standards experts. International Journal of Quality & Reliability Management, 21, 841-860.
19. Bradford, J., & Childe, S.J. (2002). A non-linear redesign methodology for manufacturing systems in SMEs. Computers in Industry, 49, 9-23.
20. Brah, S.A., Tee, S.S.L., & Rao, B. (2002). Relationship between TQM and performance of Singapore companies. International Journal of Quality & Reliability Management, 19, 356-379.
21. Breyfogle, F.W. (1999). Implementing Six Sigma: Smarter solutions using statistical methods. New York: John Wiley & Sons.
22. Brown, M.G. (2000). Winning score: How to design and implement organizational scorecards. Portland, OR: Productivity Press.
23. Bunney, H., & Dale, B. (1997). The implementation of quality management tools and techniques: A study. The TQM Magazine, 9, 183-189.
24. Casadesús, M., & Karapetrovic, S. (2005). An empirical study of the benefits and costs of ISO 9001:2000 compared to ISO 9001/2/3:1994. Total Quality Management & Business Excellence, 16, 105-120.
25. Claver, E., & Tarí, J.J. (2003). Levels of quality management in certified firms. Total Quality Management & Business Excellence, 14, 981-998.
26. Cobbold, I.M., & Lawrie, G.J.G. (2002, July). The development of the balanced scorecard as a strategic management tool, Paper presented at the PMA2002. Boston, MA, USA.
27. Crosby, P. (1979). Quality is free: The art of making quality certain. New York: McGraw-Hill.
28. Dale, B.G., Boaden, R.J., Wilcox, M., & McQuater, R.E. (1997). Total quality management sustaining audit tool: Description and use. Total Quality Management, 8, 395-408.
29. Dick, G., Gallimore, K., & Brown, J. (2002). Does ISO 9000 accreditation make a profound difference to the way service quality is perceived and measured? Managing Service Quality, 12, 30-42.
30. EFQM. (2003a). Introducing excellence. Retrieved from http://www.efqm.org
31. EFQM. (2003b). Self assessment toolbook - creating and sustaining continuous improvement. Retrieved from http://www.efqm.org.ISBN90-5236-482-6
32. Escrig-Tena, A.B. (2004). TQM as a competitive factor: A theoretical and empirical analysis. International Journal of Quality & Reliability Management, 21, 612-637.
33. EU. (2003a). Creating an entrepreneurial Europe: The activities of the European Union for small and medium-sized enterprises (SMEs) (Report from the Commission to the Council, The European Parliament, the Economic and Social Committee and the Committee of the Regions). Brussels: EU Commission of the European Communities
34. EU. (2003b). Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises. Official Journal of the European Union, L124(May), 36-41
35. Ford, M.W., Evans, J.R., & Matthews, C.H. (2004). Linking self-assessment to the external environment: An exploratory study. International Journal of Operations & Production Management, 24,1175-1187.
36. Franco, M., & Bourne, M. (2003). Factors that play a role in 'managing through measures'. Management Decision, 41, 698-710.
37. Frigo, M.L. (2002). Nonfinancial performance measures and strategy execution. Strategic Management, August, 6-9.
38. Ghalayini, A., Noble, J., & Crowe, T. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48, 207-225.
39. Ghobadian, A., & Gallear, D. (1996). Total quality management in SMEs. Omega, 24, 83-106.
40. Ghobadian, A., & Gallear, D. (2001). TQM implementation: An empirical examination and proposed generic model. Omega, 29, 343-359.
41. Goldratt, E.M., & Cox, J. (1992). The goal: A process of ongoing improvement (2nd ed.). Great Barrington, MA: North River Press.
42. Gunasekaran, A., Forker, L., & Kobu, B. (2000). Improving operations performance in a small company: A case study. International Journal of Operations & Production Management, 20,316-335.
43. Gunasekaran, A., Marri, H.B., & Grieve, R.J. (1999). Justification and implementation of activity based costing in small and medium-sized enterprises. Logistics Information Management, 12,386-394.
44. Heras, I., Dick, G.P., & Casadesús, M. (2002). ISO 9000 registration's impact on sales and profitability: A longitudinal analysis of performance before and after accreditation. International Journal of Quality & Reliability Management, 19, 774-791.
45. Hindawi, A. (1998). The development of a comprehensive and integrated total quality management: Strategic planning assessment model: Case study of the Jordanian Telecommunications Company (Unpublished PhD thesis). University of Birmingham, Birmingham.
46. Hudson, M. (2003). Continuous strategic improvement through effective performance measurement: A guide for SMEs. Plymouth: Plymconsulting.
47. Hudson, M., Lean, J., & Smart, P.A. (2001a). Improving control through effective performance measurement. Production Planning & Control, 12, 804-813.
48. Hudson, M., Smart, A., & Bourne, M. (2001b).Theory and practice in SME performance measurement systems. International Journal of Operations & Production Management, 21, 1096-1115.
49. ISO. (2000). International Standard ISO 9004 - Quality management systems - Guidelines for performance improvement (2nd ed.). Geneva: Author.
50. Ittner, C.D., & Larcker, D.F. (1997). The performance effects of process management techniques. Management Science, 43, 522-534.
51. Kanji, G. (2001). Forces of excellence in Kanji's business excellence model. Total Quality Management, 12, 259-272.
52. Kanji, G. (2002). Performance measurement system. Total Quality Management, 13, 715-728.
53. Kanji, G., & Sá, P. (2002). Kanji's business scorecard. Total Quality Management, 13, 13-27.
54. Kaplan, R., & Norton, D. (1992). The balanced scorecard - measures that drive performance. Harvard Business Review, 70(1), 71-79.
55. Kaplan, R., & Norton, D. (1993). Putting the balanced scorecard to work. Harvard Business Review, 71(5), 134-147.
56. Kaplan, R., & Norton, D. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75-85.
57. Karapetrovic, S., & Willborn, W. (2002). Self-audit of process performance. International Journal of Quality & Reliability Management, 19, 24-45.
58. Kaynak, H. (2003). The relationship between total quality management practices and their effect on performance. Journal of Operations Management, 21, 405-435.
59. Kennedy, J., & Hyland, P. (2003, 28 September-1 October). A comparison of manufacturing technology adoption in SMEs and large companies. Paper presented at the 16th Annual Conference of Small Enterprise Association of Australia and New Zealand, Ballarat -Australia.
60. Khanna, V.K., Vrat, P., Shankar, R., & Sahay, B.S. (2004). Managing the transition phases in the TQM journey: A system dynamics approach. International Journal of Quality & Reliability Management, 21, 518-544.
61. Kristensen, K., & Westlind, A.H. (2004). Accountable business performance measurement for sustainable business excellence. Total Quality Management, 15, 629-643.
62. Leonard, D., & McAdam, R. (2002). The strategic dynamics of total quality management: A grounded theory research study. Quality Management Journal, 9(1), 50-62.
63. Leonard, D., & McAdam, R. (2003). An evaluative framework for TQM dynamics in organisations. International Journal of Operations & Production Management, 23, 652-677.
64. Lohman, C., Fortuin, L., & Wouters, M. (2004). Designing a performance measurement system: A case study. European Journal of Operational Research, 156, 267-286.
65. McAdam, R., & Bailie, B. (2002). Business performance measures and alignment impact on strategy. International Journal of Operations & Production Management, 22, 972-996.
66. McTeer, M., & Dale, B. (1996). The attitudes of small companies to the ISO 9000 series. Proceedings of the Institution of Mechanical Engineers, 210, 397-403.
67. Marr, B., & Schiuma, G. (2003). Business performance measurement - past, present and future. Management Decision, 41, 680-687.
68. Mo, J., & Chan, A. (1997). Strategy for the successful implementation of ISO 9000 in small and medium manufacturers. The TQM Magazine, 9, 135-145.
69. Moreno-Luzon, M. (1993). Can total quality management make small firms competitive? Total Quality Management, 4, 165-181.
70. Motwani, J. (2001). Critical factors and performance measures of TQM. The TQM Magazine, 13, 292-300.
71. Mulhaney, A., Sheehan, J., & Hughes, J. (2004). Using ISO9000 to drive continual improvement in a SME. The TQM Magazine, 16, 325-330.
72. Neely, A. (Ed.). (2002). Business performance measurement: Theory and practice. Cambridge: Cambridge University Press.
73. Neely, A., Adams, C., & Kennerley, M. (2002). The performance prism: The scorecard for measuring and managing business success. Harlow: Financial Times Prentice Hall.
74. Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design. International Journal of Operations & Production Management, 15(4), 80-116.
75. Neergaard, P. (2002). Configurations in quality management. Scandinavian Journal of Management, 18,173-195.
76. Ngai, E.W.T., & Cheng, T.C.E. (1997). Identifying potential barriers to total quality management using principal component analysis and correspondence analysis. International Journal of Quality & Reliability Management, 14, 391-408.
77. Niven, P.R. (2002). Balanced scorecard step-by-step: Maximizing performance and maintaining results. New York: John Wiley & Sons.
78. Ozeki, K., & Asaka, T. (Eds.). (1990). Handbook of quality tools: The Japanese approach. Cambridge: Productivity Press.
79. Parker, D., & Mobey, A. (2004). Action research to explore perceptions of risk in project management. International Journal of Productivity and Performance Management, 53, 18-32.
80. Prajogo, D.I., & Sohal, A.S. (2004). The sustainability and evolution of quality improvement programmes: An Australian case study. Total Quality Management, 15, 205-220.
81. Rahman, M.N.A., & Tannock, J.D.T. (2005). TQM best practices: Experiences of Malaysian SMEs. Total Quality Management & Business Excellence, 16, 491-503.
82. Rahman, S. (2001). A comparative study of TQM practice and organisational performance of SMEs with and without ISO 9000 certification. International Journal of Quality & Reliability Management, 18, 35-49.
83. Ritchie, L., & Dale, B. (2000). Self-assessment using the business excellence model: A study of practice and process. International Journal of Production Economics, 6, 241-254.
84. Robson, A., Prabhu, V.B., & Mitchell, E. (2002). TQM enablers and business sustainability. International Journal of Quality & Reliability Management, 19, 610-632.
85. Rohm, H. (2002). A balancing act. Perform Magazine, 2(2), 1-8.
86. Rouse, P., & Putterill, M. (2003). An integral framework for performance measurement. Management Decision, 41, 791-805.
87. Samson, D., & Terziovski, M. (1999). The relationship between total quality management practices and operational performance. Journal of Operations Management, 17, 393-409.
88. Sebastianelli, R., & Tamimi, N. (2003). Understanding the obstacles to TQM success. Quality Management Journal, 10(3), 45-56.
89. Shehabuddeen, N., Probert, D., Phaal, R., & Platts, K. (1999). Representing and approaching complex management issues: Part 1 - role and definition. University of Cambridge, Institute for Manufacturing - Engineering Department. Retrieved from http://www.ifm.eng.cam.ac.uk/ctm/publications/w_papers/complex_man_issues%20(ntmhs2).pdf
90. Smart, A., Maull, R., Childe, S., Bennett, J., & Weaver, A. (1995). Issues inhibiting change in small and medium sized enterprises, EPSRC Grant GR/J95010. Retrieved from http://www/tech. plym.ac.uk/soc/research/mabs/WORKING/WORK8.pdf (Working Paper No. WP/GR/J95010-8).
91. Sousa, S.D., Aspinwall, E., & Rodrigues, A.G. (2006). Performance measures in English small and medium enterprises: Survey results. Benchmarking - An International Journal, 13, 120-134.
92. Sousa, S.D., Aspinwall, E., Sampaio, P., & Rodrigues, A.G. (2005). Performance measures and quality tools in Portuguese small and medium enterprises: Survey results. Total Quality Management & Business Excellence, 16, 277-307.
93. Spring, M., McQuater, R., Swift, R., Dale, B., & Booker, J. (1998). The use of quality tools and techniques in product introduction: An assessment methodology. The TQM Magazine, 10, 45-50.
94. Sterman, J.D., Repenning, N.P., & Kofman, F. (1997). Unanticipated side effects of successful quality programs: Exploring a paradox of organizational improvement. Management Science, 43, 503-534.
95. Terziovski, M., & Samson, D. (2000). The effect of company size on the relationship between TQM strategy and organisational performance. The TQM Magazine, 12, 144-148.
96. Verweire, K., & van den Berghe, L. (2003). Integrated performance management: Adding a new dimension. Management Decision, 41, 782-790.
97. Wilbur, J.H. (2002). Is time running out for quality. Quality Progress, 35 (July), 75-79.
98. Wilcox, M., & Bourne, M. (2003). Predicting performance. Management Decision, 41, 806-816.
99. Wilson, G. (1999). Impact of self-assessment methodologies in small businesses. Paper presented at the ASQ's 53rd Annual Quality Congress Proceedings.
100. Wilson, P., & Pearson, R. (1995). Performance-based assessments: External, internal and self- assessment tools for total quality management. Milwaukee, WI: ASQC Quality Press.
101. Wong, K.Y., & Aspinwall, E. (2004). Characterizing knowledge management in the small business environment. Journal of Knowledge Management, 8(3), 44-61.
102. Wood, C., & Childe, S. (2003). Strategic performance measures for business process re-design. Paper presented at the Business Excellence I - Performance Measures, Benchmarking and Best Practices in New Economy, University of Minho, Portugal.
103. Yang, J.B., Dale, B.G., & Siow, C.H.R. (2001). Self-assessment of excellence: An application of the evidential reasoning approach. International Journal of Production Research, 39, 3789-3812.
104. Yusof, S.M. (2000). Development of a framework for TQM implementation in small businesses (Unpublished PhD thesis). University of Birmingham, Birmingham.
105. Yusof, S.M., & Aspinwall, E. (2000a). A conceptual framework for TQM implementation for SMEs. The TQM Magazine, 12, 31-36.
106. Yusof, S.M., & Aspinwall, E. (2000b). Total quality management implementation frameworks: Comparison and review. Total Quality Management, 11, 281-294.
107. Yusof, S.M., & Aspinwall, E. (2000c). TQM implementation issues: Review and case study. International Journal of Operations & Production Management, 20, 634-655.
108. Zairi, M. (1992). TQM-based performance measurement: Practice guidelines. Letchworth, UK: Technical Communications.