Market Orientation and Performance Measurement System Adoption Impact on Performance in SMEs

被引:29
|
作者
Lansiluoto, Aapo [1 ]
Joensuu-Salo, Sanna [1 ]
Varamaki, Elina [2 ]
Viljamaa, Anmari [1 ]
Sorama, Kirsti [1 ]
机构
[1] Seinajoki Univ Appl Sci, Sch Business & Culture, Seinajoki 60101, Finland
[2] Seinajoki Univ Appl Sci, Seinajoki, Finland
关键词
MANAGEMENT CONTROL-SYSTEMS; COMMON METHOD BIAS; BUSINESS PERFORMANCE; COMPETITIVE ADVANTAGE; STRATEGY; FIRM; PROFITABILITY; ANTECEDENTS; INTEGRATION; RESOURCES;
D O I
10.1111/jsbm.12393
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Previous research has shown a connection between market orientation (MO) and firm performance, as well as between performance measurement systems (PMS) adoption, but their mutual interactions are as yet little understood in small and medium-sized enterprises (SMEs). Using empirical data collected by a survey from 123 Finnish SMEs, we analyze the relationship between MO, PMS adoption, and performance. According to the results, MO has positive relationships with PMS adoption and nonfinancial performance. However, the impact of MO on financial performance is mediated by PMS adoption. PMS adoption is thus an important factor in explaining variance in firm performance. Finally, empirical analysis shows that the larger SME firms adopt PMS more extensively.
引用
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页码:1027 / 1043
页数:17
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