The thesis extends current knowledge and understanding of integrated performance measurement (PM) development into the context of small and medium sized enterprises (SMEs). The research builds on existing knowledge of integrated PM development approaches and identifies the context-specific factors which affect its introduction into SMEs. These are used to design, develop and validate a new, continuous improvement based approach for the development of integrated PM systems, which is specifically designed for use in SMEs. First, a conceptual model of criteria for integrated PM development is synthesised from the literature and the characteristics of SMEs are established. An evaluation of current approaches for the development of integrated PM is undertaken and an approach which conforms to the conceptual model is selected for an empirical study in a SME. Along with a set of interviews examining the state of PM in SMEs, this study identifies several factors which affect integrated PM introduction in this environment. These factors enhance the conceptual model and indicate the need for a more effective development approach for SMEs. Design theory is used to inform and structure the design of the new approach, which is developed and refined for practical use through a SME case study. Two further cases are carried out to validate the new approach, in which cross-case comparisons are made. The results indicate the validity of both the new approach and the enhanced conceptual model. The formulation of an enhanced conceptual model of integrated PM development, detailing the context specific criteria for effective in use in SMEs, together with the validation of a new, continuous improvement based, approach for integrated PM system development in SMEs that conforms to the conceptual model, represents a significant contribution to both theory and practice from this research.

SMEs are considered to be an engine for growth in both developed and developing countries, by generating employment opportunities, strengthening industrial linkages, securing home markets and earning valuable export revenue. Government-backed loan schemes play a major role in many countries, by enabling small and medium-sized enterprises (SMEs) to access credit facilities. The Credit Guarantee Corporation in Malaysia has been charged with this key role in assisting SMEs, and its main financing instrument is the New Principal Guarantee Scheme (NPGS). The overall aim of this thesis is to examine the extent to which the NPGS is appropriate to the financing needs of Malaysian SMEs. The primary objective is to identify the factors that determine the utilisation of the NPGS; utilisation depends upon a number of demand and supply factors, as well as the characteristics of firms and owner-managers (OMs). An important secondary objective is to investigate the effectiveness of the NPGS, by exploring the generation of finance and economic additionality, as well as the net cost of the Scheme to the Treasury. After a literature review, and the development of theoretical frameworks, a number of hypotheses are put forward. The methodological approach combines a questionnaire survey with case studies based on interviews with borrowers and financiers, and interviews with key informants. The questionnaire is principally concerned with the factors that affect the utilisation of the NPGS, whereas the case studies and interviews focus on the three elements of effectiveness. The questionnaire data are derived from a sample of firms from the CGC's database. The sample includes firms involved in a variety of activities, from the manufacture of high-technology goods to the processing of resource-based products. Firms were randomly selected to adequately represent racial composition, legal structure and loan size within the CGC's portfolio. The questionnaire data were supplemented by 15 in-depth case studies. Two major findings emerge from this study. First, a number of independent variables did have a significant relationship on the utilisation of the NPGS: the amount of security or collateral; limited company status; manufacturing sector; size of firm; use of external advisers for fund raising; and the existence of written business plans. However, the majority of the hypotheses relating to the characteristics of OMs were rejected; the researcher offers some explanations for this apparent anomaly. Second, the case studies demonstrate that NPGS has achieved finance additionality comparable with achieved in guarantee schemes elsewhere, as well as a significant degree of economic additionality. The net cost of the Scheme was difficult to determine with any degree of precision. On the basis of the research findings, the researcher is able to put forward a series of recommendations to improve the operations of the CGC.

Small and medium enterprises (SMEs) are becoming increasingly engaged in B2B interactions. The ubiquitousness of the Internet and the quasi-reliance on electronic document exchanges with larger trading partners have fostered this move. The main technical challenge that this brings to SMEs is that of business document integration: they need to exchange business documents with heterogeneous document formats and also integrate these documents with internal information systems. Often they can not afford using expensive, customized and proprietary solutions for document exchange and storage. Rather they need cost-effective approaches designed based on open standards and backed with easy-to-use information systems. In this dissertation, we investigate the problem of business document integration for SMEs following a design science methodology. We propose a framework and conceptual architecture for a business document integration system (BDIS). By studying existing business document formats, we recommend using the GS1 XML standard format as the intermediate format for business documents in BDIS. The GS1 standards are widely used in supply chains and logistics globally. We present an architecture for BDIS consisting of two layers: one for the design of internal information system based on relational databases, capable of storing XML business documents, and the other enabling the exchange of heterogeneous business documents at runtime. For the design layer, we leverage existing XML schema conversion approaches, and extend them, to propose a customized and novel approach for converting GS1 XML document schemas into relational schemas. For the runtime layer, we propose wrappers as architectural components for the conversion of various electronic documents formats into the GS1 XML format. We demonstrate our approach through a case study involving a GS1 XML business document. We have implemented a prototype BDIS. We have evaluated and compared it with existing research and commercial tools for XML to relational schema conversion. The results show that it generates operational and simpler relational schemas for GS1 XML documents. In conclusion, the proposed framework enables SMEs to engage effectively in electronic business.

Pas de résumé / No abstract

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / In the Peruvian market there is a great demand for the improvement of the service and quality of the products, that is why many SMEs look for low-cost alternatives that allow them to optimize their activities and thus be able to assure the quality of the service. The problem is that there are many difficulties when implementing tools or techniques due to high costs or lack of knowledge, therefore a productivity model is proposed focused on six sigma and lean manufacturing methodologies in order to adapt the needs of SMEs with 4 phases can analyze, design, implement and monitor requirements in order to reduce mismanagement of service quality, cost savings and decrease product returns.

In Peru, the Textile sector generates between 350 and 400 thousand direct jobs, representing 1.9% of Gross domestic product (GDP) and just over 10% of manufacturing. SMEs are characterized by being formed by family businesses, low levels of investment in new technologies and limited financial resources. This context has made SMEs are delayed compared to large companies in implementing Lean Manufacturing. Manufacturing textile companies that have problems with low productivity, excessive use of physical space, unnecessary movement and transport, use the tools of Lean Manufacturing and distribution plant for solving these problems. Many of the problems found in companies are related to the disorganization of processes, material flow and layout. Therefore, companies have seen the need to apply different strategic tools to help them increase the efficiency of their processes and become more competitive in their market. Among the strategic tools is the Lean Manufacturing. Several authors conclude that the plant distributions that SMEs have are not correct for increased productivity, however, the improvement models presenting lack information on how to create step by step a new layout of the company. Because of this, this article details the steps that SMEs can follow in search for a plant distribution model under the SLP tool.

Small and medium enterprises operating within the agriculture sectors are important entities because of their contribution to the economy. This study's objective was to investigate the factors that influence the performance of agricultural SMEs within the Khomas region. This study adopted the inductive approach in the quest to explore factors which influence the performance of agricultural SMEs in the Khomas region. The study adopted the exploratory design qualitative methods in collecting and analysing data. The population of this study consists of 43 enterprises engaging in agricultural activities on a small-scale basis. Using the convenience sampling method, the researcher identified ten (10) individuals of which seven (7) were farm owners and three (3) were farm managers for participation in the study. The researcher conducted face-to-face interviews with the identified participants using an interview schedule as the data collection tool. The researcher analysed qualitative data through qualitative content analysis. From the analysis, the study concluded that lack of support, lack of formal planning and lack of expertise negatively influence the performance of agriculture SMEs within the Khomas region in Namibia. Financial limitations and the inability of the agricultural SMEs to secure and manage financial resources also have a negative impact on the performance of agricultural SMEs, which leads to their poor performance. The study, however, reveals that agricultural SMEs contribute to economic development through job creation, food production and infrastructure development, and that makes their effective performance significant to the economy. Hence, the study proposes recommendations for the government to provide support to agricultural SMEs, the training of agricultural SMEs to ensure that they have the desired expertise to perform their farming activities, as well as how to manage business operations and create a market for locally produced agricultural products. The study further recommends that agricultural SMEs adopt formal planning to facilitate the effective allocation of resources, as well as track their progress. Implementation of the recommendations would enhance the performance of agricultural SMEs and increase their ability to contribute to economic development.

Yes / This article examines the entrepreneurial persistence of opportunity-motivated entrepreneurs in Ghana. Specifically, it develops a theoretical model focusing on the relationships among perceived institutional support, entrepreneurial persistence and small venture performance, including how entrepreneurial networks condition the relationship between institutional support and entrepreneurial persistence. Using time-lagged data from 373 opportunity-motivated entrepreneurs leading small ventures in Ghana, we find broad support for our hypotheses. The insights from our study provide an integrative understanding of the relationships among perceived institutional support, entrepreneurial persistence and venture performance in an adverse environment. Theoretical and practical implications are discussed.

Yes / In this study, we investigate the mediating effect of institutional networking on the relationship between perceived corruption and the growth of small and medium-sized enterprises (SMEs). We also examine the moderating impact of financial slack on the relationship between perceived corruption and institutional networking. We test our moderated mediation model using data from 212 SMEs operating in Ghana. The findings from the study show that perceived corruption is positively related to institutional networking and this relationship is amplified when levels of financial slack are greater. The findings also show that institutional networking positively mediates the relationship between perceived corruption and SME growth. Theoretical and practical implications are discussed.

Background: All companies need to portray themselves to society and since the majority of employment stems from SMEs there are different ways SMEs can communicate to society and their stakeholders. This can be communicated through both formal and informal reporting. Purpose: The purpose of this thesis is to identify the relationship between SMEs and their stakeholders in the context of reporting. Through the widespread distribution of SMEs as a topic the purpose is to further investigate SMEs and their use of formal and informal reporting. Methodology: This thesis adopts a qualitative comparative case study of Swedish SMEs. The sample consisted of ten companies where an abductive approach was used throughout the study. The findings were analyzed with the help of stakeholder theory, agency theory and institutional theory to answer the research question. Conclusion: The findings indicate that the studied companies in general use different kinds of formal and informal reporting for each stakeholder. The findings also indicate that by using different kinds of reporting for each stakeholder, the company thus aligns the interests of the stakeholders with the company and therefore reduces information asymmetry. Regarding what kind of information they choose to report, previous knowledge is proven to be one of the most important factors since knowing what the stakeholders want can be crucial for any company.