Operations and Performance Management

Bititci, Umit; Jwijati, Ihssan

doi:10.23912/978-1-910158-47-0-2812

Cited by 2 publications

References 2 publications

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The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs

Jardioui¹,

Garengo²,

Semma³

2017

IFIP Advances in Information and Communication Technology

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Several earlier studies have viewed organizational culture (OC) as a key factor for performance measurement systems (PMS), yet its role is not well understood and the reviewed literature indicates a gap in articles describing the relationship between various types of OC and PMS. Thus, the following study sets out to explore how OC type impacts PMS design, implementation and use. The investigation is carried out using the case study methodology in two Moroccan manufacturing SMEs. Our findings suggest that there is a relationship between OC type and PMS life cycle.

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The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs

Jardioui¹,

Garengo²,

Semma³

2017

IFIP Advances in Information and Communication Technology

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How organizational culture influences performance measurement systems in SMEs

Jardioui¹,

Garengo

Semma³

2019

IJPPM

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Purpose Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

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Operations and Performance Management

Cited by 2 publications

References 2 publications

The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs

The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs

How organizational culture influences performance measurement systems in SMEs

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