The purpose of this study is to provide a "Small and Medium Enterprises" (SMEs) with a "Integrated Performance Measurement System" (PMS) that addresses the measurement and management of financial and non-financial performance, as well as "Intellectual Capital" (IC). The project is based on Pirozzi and Ferulano's (2016) "Integrated New Model" (INM), which is concerned with the same job being applied to a specific industry. As a result, we propose that the INM model be updated to create a "Renewed and Advanced Model," also known as "INM*," as an integrated PMS for SMEs. Methodology: We used a qualitative method with an inductive and deductive approach to construct an advanced model INM*. As a result, using the INM* structure and the IC framework, the characteristics of SMEs are translated into our enhanced INM* model. In our proposed model INM*, we also added the perspectives of "Strategic Management Accounting" (SMA) and "Systems of Innovation" (SI).
Findings: We
offered the sophisticated model INM* as an integrated PMS. This is a model and
conceptual framework for supporting entrepreneurial and innovative small firms,
as well as a summary of the interactions and knowledge conversions that occur
between the IC components during the innovation process. As a result, the model
given is a useful tool for SMEs.
Author(S) Details
Pirozzi Maria Grazia
Department of The Teaching Hospital Trust, Economics and Management of Healthcare Organizations and Enterprises, University of Naples “Federico II”, Italy.
Agliata Francesco
Department of Economics, Corso Gran Priorato di Malta, University of Campania “Luigi Vanvitelli”, Italy.
Tuccillo Danilo
Department of Economics, University of Campania “Luigi Vanvitelli”, Italy.
Pirozzi Francesco
Business Analyst, E.M.M. Informatica S.r.l., Inail Polyfunctional Center, Naples, Italy.
View Book:- https://stm.bookpi.org/NIEBM-V7/article/view/6386
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