volume 24, issue 2, P133-160 2019
DOI: 10.1108/mbe-01-2018-0004
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Alessandro Panno

Abstract: Purpose This paper aims to examine how modern small-medium enterprises (SMEs) operating in the tourism industry perceive and define corporate performance, and how they measure and monitor businesses’ achievements. Actual performance measurement activities are expected to show how (and if) companies manage the key factors that drive value creation and value erosion processes. Are effective performance measurement activities aligned with main theoretical prescriptions? Design/methodology/approach Theory and p…

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