Purpose: The purpose of this paper is to review the literature in the field of performance measurement and management (PMM) for small and medium enterprises (SMEs) and large companies and propose a research agenda for the future.Design/methodology/approach: This paper provides an update of Neely's work “The evolution of performance measurement research” The literature review has been carried out by using two different methodologies. Citation/co‐citation analysis has been used to explore “performance measurement” (PM) literature, while a chronological review of main frameworks/models developed both for large and small companies is presented in order to highlight “PMM” literature.Findings: The paper analyzes the literature on the field and carries out the most cited works and the common characteristics of them based on the key words used. The results of the literature review reveal a certain maturity of the literature related to large companies and a significant lack of PMM literature for SMEs. Finally the paper argues the development and evolution of the research field that is now entering a phase of new directions. These new directions can be conceptualized in three ways – by context, by theme and by challenge.Research limitations/implications: The research presented in the paper is limited to work that is referred directly with performance measurement and management. Related research – such as literature on management control and accounting – has not been considered, even if future researches could include it.Originality/value: The paper extends Neely's work under two dimensions: the research field evolution from 2005 to 2008 and the investigation of the “performance management” dimension. The paper will be valuable to scholars working in the field of business performance measurement and management, interested in the literature evolution and in identifying future areas of research.
25 June 2014 in International Journal of Production Research
In recent years, interest on sustainable supply chain management (SSCM) has risen significantly in both the academic and business communities. This is confirmed by the growing number of conferences, journal publications, special issues and websites dedicated to the topic. Within this context, this paper reviews the existing literature related to decision-support tools and performance measurement for SSCM. A narrative literature review is carried out to capture qualitative evidence, while a systematic literature review is performed using classic bibliometric techniques to analyse the relevant body of knowledge identified in 384 papers published from 2000 to 2013. The key conclusions include: the evidence of a research field that is growing, the call for establishing the scope of current research, i.e. the need for integrated performance frameworks with new generation decision-support tools incorporating triple bottom line (TBL) approach for managing sustainable supply chains. There is a need to identify a wide range of specific industry-related TBL metrics and indexes, and assess their usefulness through empirical research and case-base analysis. We need mixed methods to thoroughly analyse and investigate sustainable aspects of the product life cycle across the supply chains, through empirical evidence, building and/or testing theory from and in practice
Our vision is a future industrial system that delivers high value to its growing base of customers around the globe, while using, at most, a quarter of the current resources. The urgency for change is now feeding through from scientists into mainstream government, business and academic thinking. This sustainable industrial system would be very different to today's global industry - less homogenous with different business models and different relationships, creating different products and services - requiring new strategies, frameworks, and tools. In order to achieve this target a system design approach is required. Systemic implications for sustainable manufacturing, supply chain design, sustainability performance measurement and management, and organisational change are provided in this paper. Open questions and discussion about tomorrow activities are derived, providing recommendations for educators, researchers, industrialists, and policy makers.