Title: Trends in small business performance measurement research: a review of 25 years literature

Authors: T.R. Anandan; Kriti Priya Gupta

Addresses: Symbiosis Centre for Management Studies (SCMS), Symbiosis International (Deemed University) (SIU), Noida, Uttar Pradesh, India ' Symbiosis Centre for Management Studies (SCMS), Symbiosis International (Deemed University) (SIU), Noida, Uttar Pradesh, India

Abstract: This research is possibly the first of its kind to present a thorough analysis of performance measurement approaches in small business researches. To make this study centred on small business, we selected the journals that are primarily meant for small businesses and have a high impact measured through their cite score. We picked up the primary research articles carrying performance in their title and measurement of overall performance. We then applied the content analysis technique to analyse the performance data. The analysis brought several crucial findings concerning the trends in publications, usage of different measures, choices of financial and non-financial measures, and aptness of the subjective and objective approach. Besides these, the study also laid out their implications and future directions.

Keywords: organisational performance; performance measures; financial and non-financial performance; subjective and objective performance; small business.

DOI: 10.1504/IJBPM.2022.126212

International Journal of Business Performance Management, 2022 Vol.23 No.4, pp.422 - 459

Accepted: 20 Jun 2021
Published online: 17 Oct 2022 *

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