Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review

All references marked with * represent papers that are included in the systematic literature review. *Abernethy, M. A., & Lillis, A. M. (1995). The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society, 20(4), 241–258. *Aidemark, L.-G., & Funck, E. K. (2009). Measurement and health care management. Financial Accountability and Management, 25(2), 253–276. *Andrews, B. H., Carpenter, J. J., & Gowen, T. L. (2001). A new approach to performance measurement and goal setting. Interfaces, 31(3), 44–54. *Azofra, V., Prieto, B., & Santidrián, A. (2003). The usefulness of a performance measurement system in the daily life of an organisation: A note on a case study. British Accounting Review, 35(4), 367. Bukh, N., & Malmi, T. (2005). Re-examining the cause-and-effect principle of the balanced scorecard. In St Jönsson & J. Mouritsen (Eds.), Accounting in Scandinavia—The northern lights (pp. 87–113). Copenhagen: Liber & Copenhagen Business School Press. *Chen, H.-L., & Huang, Y. (2004). The establishment of global marketing strategic alliances by small and medium enterprises. Small Business Economics, 22, 365–377. Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2), 127–168. *Chenhall, R. H., Hall, M., & Smith, D. (2013). Performance measurement, modes of evaluation and the development of compromising accounts. Accounting, Organizations and Society, 38(4), 268–287. *Chenhall, R. H., & Langfield-Smith, K. (2003). Performance measurement and reward systems, trust, and strategic change. Journal of Management Accounting Research, 15, 117–143. Cosenz, F., & Noto, L. (2015). Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: A dynamic performance management approach. Journal of Management Control, 26, 225–248. *Craig, J., & Moores, K. (2005). Balanced scorecards to drive the strategic planning of family firms. Family Business Review, 18(2), 105–122. *Craig, J., & Moores, K. (2010). Strategically aligning family and business systems using the balanced scorecard. Journal of Family Business Strategy, 1, 78–87. Cromie, S., Stephenson, B., & Monteith, D. (1995). The management of family firms: An empirical investigation. International Small Business Journal, 13(4), 11–34. *Davis, S., & Albright, T. (2004). An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research, 15(2), 135–153. *Filbeck, G., & Lee, S. (2000). Financial management techniques in family businesses. Family Business Review, 13(3), 201–216. Garengo, P., Biazzo, S., & Bititci, U. S. (2005). Performance measurement systems in SMEs: A review for a research agenda. International Journal of Management Reviews, 7(1), 25–47. *Ghobadian, A., & O’Regan, N. (2006). The impact of ownership an small firm behaviour and performance. International Small Business Journal, 24(6), 555–586. Ginsberg, A., & Venkatraman, N. (1985). Contingency perspectives of organizational strategy: A critical review of the empirical research. Academy of Management Review, 10(3), 421–434. Gimbert, X., Bisbe, J., & Mendoza, X. (2010). The role of performance measurement systems in strategy formulation processes. Long Range Planning, 43(4), 477–497. *Giovannoni, E., & Maraghini, M. P. (2013). The challenges of integrated performance measurement systems. Accounting, Auditing and Accountability Journal, 26(6), 978–1008. *Giovannoni, E., Maraghini, M. P., & Riccaboni, A. (2011). Transmitting knowledge across generations: The role of management accounting practices. Family Business Review, 24(2), 126–150. *Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689–706. *Greenhalgh, R. W. (2000). Information and the transnational SME controller. Management Accounting Research, 11(4), 413–426. Günther, T. W. (2013). Conceptualisations of ‘controlling’ in German-speaking countries: Analysis and comparison with Anglo-American management control frameworks. Journal of Management Control, 23, 269–290. Günther, T. W., & Gäbler, S. (2014). Antecedents of the adoption and success of strategic cost management methods: A meta-analytic investigation. Journal of Business Economics, 84, 145–190. *Gumbus, A., & Lussier, R. N. (2006). Entrepreneurs use a balanced scorecard to translate strategy into performance measures. Journal of Small Business Management, 44(3), 407–425. *Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research, 22(2), 68–83. Harvey, C., Kelly, A., Morris, H., & Rowlinson, M. (2010). Academic journal quality guide version 4. London: The Association of Business Schools. Harzing, A.-W. (2015). Journal quality list—Fifty-sixth edition 27 November 2015. http://www.harzing.com/download/jql_journal.pdf. Accessed 14 March 2016. Haas, N., & Speckbacher, G. (2017). Everything under my control: CEO characteristics and the evaluation of middle manager performance in small and medium-sized firms. Schmalenbachs Business Review, 18(2), 109–128. Heinicke, A. (2017). Performance measurement systems in small- and medium-sized enterprises. Dissertation, Technische Universität Dresden. Helfat, C. E. (2007). Stylized facts, empirical research and theory development in management. Strategic Organization, 2(2), 185–192. *Henri, J. (2006a). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31, 77–103. *Henri, J. (2006b). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. Hiebl, R. W., Duller, C., Feldbauer-Durstmüller, B., & Ulrich, P. (2015). Family influence and management accounting usage—Findings from Germany and Austria. Schmalenbach Business Review, 67, 368–404. *Hiebl, R. W., Feldbauer-Durstmüller, B., & Duller, C. (2013). The changing role of management accounting in the transition from a family business to a non-family business. Journal of Accounting and Organizational Change, 9(2), 119–154. Hudson, M., Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations and Production Management, 21(8), 1096–1115. Hutzschenreuter, T., & Kleindienst, I. (2006). Strategy-process research: What have we learned and what is still to be explored. Journal of Management, 32(5), 673–720. *Ismail, T. H. (2007). Performance evaluation measures in the private sector: Egyptian practice. Managerial Auditing Journal, 22(5), 503–513. Jiang, L., & Li, X. (2010). Discussions on the improvement of the internal control in SMEs. International Journal of Business and Management, 5(9), 214–216. Kallmuenzer, A., Strobl, A., & Peters, M. (2017). Tweaking the entrepreneurial orientation-performance relationship in family firms: The effect of control mechanisms and family-related goals. Review of Managerial Science,. https://doi.org/10.1007/s11846-017-0231-6. *Kruis, A., & Widener, S. K. (2014). Managerial influence in performance measurement system design: A recipe for failure? Behavioral Research in Accounting, 26(2), 1–34. *Lamminmaki, D. (2008). Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research, 19(2), 163–181. Lavia López, O., & Hiebl, M. R. W. (2015). Management accounting in small and medium-sized enterprises: Current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), 81–119. *Lee, S. M., Kim, J., Choi, Y., & Lee, S.-G. (2009). Effects of IT knowledge and media selection on operational performance of small firms. Small Business Economics, 32(3), 241–257. Lillis, A. M. (2002). Managing multiple dimensions of manufacturing performance—An exploratory study. Accounting, Organizations and Society, 27(6), 497–529. *Liu, L., Ratnatunga, J., & Yao, L. J. (2014). Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms. International Journal of Accounting and Information Management, 22(3), 209–222. Lohrke, F. T., Kreiser, P. M., & Weaver, K. M. (2006). The influence of current firm performance on future SME alliance formation intentions: A six-country study. Journal of Business Research, 59(1), 19–27. Malina, M. A., Nørreklit, H. S. O., & Selto, F. H. (2007). 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