An exploration of performance measurement systems in global organisations and SMEs: from a contingency perspective

This dissertation presents the results of two in-depth case studies in manufacturing companies, one is US-based global organization, and the other is China-based local firm. At a general level, the research investigates the interaction between organizational context and organizational actions; more specifically, the study investigates the differences of PMS adopted in GOs and SMEs. Contingency Theory as a framework has been used to support the explanation of the differences of PMS adopted in GOs and SMEs. The results of the study indicate that different organizations choose to adopt different PMSs due to their various in strategy, external environment, organizational structure as well as technologies of the organizations.

Author

• Lu, Weiqi

• Performance measurement systems
• Global organisations
• SMEs
• Contingency theory
• Management control systems
• The balanced scorecard

Identifier

hdl:10292/774

OAI identifier oai:identifier

oai:openrepository.aut.ac.nz:10292/774