“…Adopting a contingency approach, Garengo and Bititci, (2007) showed the relationship between contingency factors and performance measurement, and they highlighted the role of organizational governance structure, business model (Afuah and Tucci, 2003), management information system (Garengo and Biazzo, 2013;Mithas et al, 2011;Sardi et al, 2018;Sørensen et al, 2010), organizational culture and management style (Bititci et al, 2006;Jardioui et al, 2019;Schein, 1996) (Table 1). They also showed that advanced information practices and behaviours impact people engagement, a necessary condition for the effective its implementation and adoption in SMEs (Garengo and Bititci, 2007).…”