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SMEs managers’ perceptions of MCS : A mixed methods approach

2022Journal article Open access
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dc.contributor.authorCurado, Carla
dc.contributor.authorJesus, Maria
dc.contributor.authorBontis, Nick
dc.date.accessioned2025-01-24T16:15:34Z
dc.date.available2025-01-24T16:15:34Z
dc.date.issued2022
dc.description.abstractThe goals of this study are to explore the use of the Management Control Systems (MCS) by SMEs’ managers at the country level in order to identify the importance given to financial and nonfinancial measures, as well as key performance indicators. In this study, we use the behavioral accounting lens and adopt mixed methods approach to study the use of the MCS in Portuguese small to medium enterprises (SMEs): a correlational and a configurational analysis. Data was collected from a cross-sectional survey of 414 top managers of Portuguese SMEs across several industries. The results show that managers’ perceptions of the importance given to financial measures is positively and significantly related to the importance given to several nonfinancial measures. We take an original approach by addressing the managers’ perceptions to contribute to the understanding of Portuguese SMEs’ use of tools for strategy implementation: the use of different MCS. Additionally, the study discovers alternative configurations of individual and organizational conditions that lead to the managers’ perception of the importance given to financial and nonfinancial measures. This paper offers support for SMEs based on controlling strategy implementation by using MCS. The study’s limitations regard a relatively low response rate to the questionnaire (4.56%), which may be justified because data was collected during the COVID-19 pandemic. We offer alternative configurations that generate the perception of managers about the importance of using financial and nonfinancial measures. Our results enlighten the use of such tools in support of strategic accomplishment..pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCurado, Carla; , Maria Jesus and Nick Bontis .(2022). “SMEs managers’ perceptions of MCS : A mixed methods approach”, Journal of Small Business Strategy, Vol. 32, no. 4: pp. 30–47. 2022.pt_PT
dc.identifier.issn2380-1751
dc.identifier.urihttp://hdl.handle.net/10400.5/97737
dc.language.isoengpt_PT
dc.publisherSmall Business Institutept_PT
dc.subjectManagement Control Systemspt_PT
dc.subjectSMEpt_PT
dc.subjectMixed Methodspt_PT
dc.titleSMEs managers’ perceptions of MCS : A mixed methods approachpt_PT
dc.typejournal article
dspace.entity.typePublication
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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