Performance measurement: construction of the performance wheel framework for small companies

Authors

DOI:

https://doi.org/10.52292/j.eca.2023.4454

Keywords:

performance wheel, key performance indicators, performance pyramid, small businesses

Abstract

The present study aims to build an adaptation of the performance wheel framework as a management and control tool for a micro business in the city of João Pessoa. The adaptation of the performance wheel model for small businesses is pyramid-shaped. The study was carried out using a qualitative case study methodology, triangulating data collected through semi-structured interviews, a framework creation workshop, analysis of internal documents and observation. The main result of the study is the development of the mission, vision and complete framework for use in performance measurement within the participating organization. Furthermore, academic contributions are highlighted to increase the research framework on the application of the performance wheel and its adaptations in small companies, as well as social contributions in terms
of helping small companies to measure their performance, enabling them to be more sustainable and competitive.

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Published

2024-05-20

How to Cite

Candeia de Lima, A. L., Ribeiro de Almeida, S. ., Tavares Pessoa Maciel, E., & Cunha Callado, A. A. . (2024). Performance measurement: construction of the performance wheel framework for small companies. Escritos Contables Y De Administración, 14(2), 56–74. https://doi.org/10.52292/j.eca.2023.4454

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Section

Research articles