The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs

Abstract : Several earlier studies have viewed organizational culture (OC) as a key factor for performance measurement systems (PMS), yet its role is not well understood and the reviewed literature indicates a gap in articles describing the relationship between various types of OC and PMS. Thus, the following study sets out to explore how OC type impacts PMS design, implementation and use. The investigation is carried out using the case study methodology in two Moroccan manufacturing SMEs. Our findings suggest that there is a relationship between OC type and PMS life cycle.
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Hermann Lödding; Ralph Riedel; Klaus-Dieter Thoben; Gregor von Cieminski; Dimitris Kiritsis. IFIP International Conference on Advances in Production Management Systems (APMS), Sep 2017, Hamburg, Germany. Springer International Publishing, IFIP Advances in Information and Communication Technology, AICT-513 (Part I), pp.553-559, 2017, Advances in Production Management Systems. The Path to Intelligent, Collaborative and Sustainable Manufacturing 〈10.1007/978-3-319-66923-6_65〉
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Meriam Jardioui, Patrizia Garengo, Semma El Alami. The Impact of Organizational Culture on Performance Measurement System Design, Implementation and Use: Evidence from Moroccan SMEs. Hermann Lödding; Ralph Riedel; Klaus-Dieter Thoben; Gregor von Cieminski; Dimitris Kiritsis. IFIP International Conference on Advances in Production Management Systems (APMS), Sep 2017, Hamburg, Germany. Springer International Publishing, IFIP Advances in Information and Communication Technology, AICT-513 (Part I), pp.553-559, 2017, Advances in Production Management Systems. The Path to Intelligent, Collaborative and Sustainable Manufacturing 〈10.1007/978-3-319-66923-6_65〉. 〈hal-01666219〉

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