Bibliography Major Objective/s Delineated Method, Major Findings

Central Factors/Variables/ Data Gathering

Question/Main Themes Tool,
Problem Subject/Partici
pant
To determine the performance Survey The results suggest
Tennant C., and
awareness and usage management and that SMEs are not
Tanoren M.,2005
of the BS in UK-based measurement; Balanced aware of the BS
“Performance
manufacturing SMEs, Scorecard (BS); Hoshin and hence, the
management in SMEs:
to identify the current Kanri; policy usage rate is very
a Balanced Scorecard
strategic and deployment; Small- and low compared to
perspective”, Int. J.
performance Medium- sized large companies.
Business Performance
management Enterprises (SMEs); Furthermore, SMEs
Management, Vol. 7,
practices of these strategic managemen were found to be
No. 2,
companies and to oriented towards
highlight the key day-to-day
areas that will benefit activities resulting
from the in largely
implementation of ineffective
the BS performance
management of
important but
intangible assets
such as employees,
information
systems,
organisational
learning and
innovation. A BS
implementation
plan for SMEs is
proposed, which
adopts the
catchball process
from the Japanese
strategy
implementation
technique known
 as Hoshin Kanri or
policy deployment.
Kober R., To examine whether Financial performance; Survey Analysis of
Subraamanniam T.,
the management Small and medium Australian Bureau
Watson J., 2012
accounting practice of enterprises (SMEs); Total of Statistics
“The impact of total total quality quality management financial data for
quality management management (TQM) (TQM) 3776 SMEs found
adoption on small and
positively impacts on no evidence that
medium enterprises’
financial performance”, the financial TQM improved
Accounting and performance of small financial
Finance ., Volume52, and medium performance after
p. 421–438
enterprises (SMEs) controlling for size
and risk. Results
contribute to
literature by
highlighting that
management
accounting
practices
developed for
larger companies
may not
necessarily be
transposable to
SMEs.
To propose a Business practices, non- Findings show that
Bahri M., St-Pierre
J., Sakka O., (2017), performance SME, performance probabilistic an understanding
measurement and measurement, sample of the business
"Performance management system performance practice/financial
measurement and
(PMMS) for small- management statement
management for
manufacturing SMEs: and medium-sized connection can be
A financial enterprises (SMEs) useful in managing
statement-based based on an analysis SME performance.
system”, Measuring of the connections It indicates that
Business Excellence,
between the firm’s some practices
Vol. 21 Issue No. 1
business practices influence
and financial results performance
as reported in the quickly while
financial statements others have a
deferred effect. In
addition, some
practices have
impacts that are
significant in
specific areas of
the organization
but insignificant in
terms of overall
performance, while
others affect the
firm’s overall
performance but
not the specific
area they are
intended to
improve.