Performance Measurement Systems and Culture: An Integrative Literature Review

Due to increased requirements for small-to-medium enterprise organizations (SMEs) worldwide to manage and use vast amounts of data and information, an organization must be able to improve in the design of its performance measurement system. Research in the field of performance measurement systems among SMEs has slowly emerged, but very little is known about how the design of performance measurement systems among these SMEs relates to, impacts, or is impacted by the culture in which the system is situated. This article examines the literature describing attributes of effectively designed performance measurement systems in public service organizations, non-profit organizations, SME organizations, and educational institutions. This article also examines the impact of the design of these systems on organizational culture. The results from this review, as well as implications for both organizational practitioners and academic researchers of all sectors, are provided.