volume 21, issue 1, P17-36 2017
DOI: 10.1108/mbe-06-2015-0034
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Moujib Bahri, Josée St-Pierre, Ouafa Sakka

Abstract: Purpose The purpose of this paper is to propose a performance measurement and management system (PMMS) for small- and medium-sized enterprises (SMEs) based on an analysis of the connections between the firm’s business practices and financial results as reported in the financial statements. Design/methodology/approach Secondary data on the business practices and financial statements of 108 Canadian manufacturing SMEs were taken from a private database. Items from financial statements were used to measure the…

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