The paper concludes with a number of recommendations to facilitate the development of appropriate PM processes for SMEs. This indicates a discontinuity between current theory and the requirements of practitioners in small companies. Empirical data from SMEs is collected and analysed using the typology. This evaluation resulted in the identification of a process, based on its congruency to the theoretical model, which is used for an empirical investigation. To facilitate this evaluation a typology is presented which synthesises current theory.
An evaluation is undertaken of ten PM approaches found in the literature. Describes research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small‐ and medium‐sized enterprises (SMEs).
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