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Are they doing it right? Manufacturing SMEs decision-makers’ uses and expectations regarding organizational self-assessment
Marenne, Camille; Lisein, Olivier
20212nd EIASM Conference on Management Accounting and Control in SMEs
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Keywords :
Organizational Self-Assessment; Management Control Tool; Manufacturing SMEs; SMEs Decision-Makers’ Expectations; Performance Improvement
Abstract :
[en] Purpose – Self-assessment instruments have been widely used to guide the improvement of businesses. However, these instruments have been criticized for their predominantly technical approach and for their unsuitability in Small and Medium-sized Enterprises (SMEs). The purpose of this paper is to produce emerging knowledge on manufacturing SMEs decision-makers’ uses and expectations regarding organizational self-assessments (OSA) that takes into account both social and technical aspects as well as the specificities of this type of enterprise. Design/Methodology/Approach – Empirical observations are based on a qualitative research approach, which focuses on the realization of 12 case studies in manufacturing SMEs. Findings – The analysis of the cases identifies seven dimensions that brought out a set of dichotomous criterion providing illustrations of the tensions and sometimes conflicting insights as to (1) how OSA has so far been used by SMEs decision-makers, and (2) as to the genuine expectations of these decision-makers regarding OSA practices. Practical implications – The research provides empirical insights to favor appropriate design and application of OSA in line with manufacturing SMEs requirements. Originality/Value – Our study addresses recent calls for additional empirical research to better understand the question of self-assessment in SMEs environment. Based on the realization of 12 case studies within manufacturing SMEs, our research (1) highlights significant gaps between SMEs decision-makers’ uses and expectations regarding OSA, and (2) paves the way for the development of self-assessment practices and approaches that meet these deciders’ expectations.
Research center :
LENTIC - Laboratoire d'Études sur les Nouvelles Formes de Travail, l'Innovation et le Changement - ULiège
Disciplines :
Strategy & innovation
General management, entrepreneurship & organizational theory
Author, co-author :
Marenne, Camille ;  Université de Liège - ULiège > HEC Liège > UER Management: Gestion du changement, innovation et intrapreneuriat
Lisein, Olivier ;  Université de Liège - ULiège > HEC Liège > UER Management: Gestion du changement, innovation et intrapreneuriat
Language :
English
Title :
Are they doing it right? Manufacturing SMEs decision-makers’ uses and expectations regarding organizational self-assessment
Publication date :
April 2021
Event name :
2nd EIASM Conference on Management Accounting and Control in SMEs
Event organizer :
EIASM - European Institute for Advanced Studies in Management
Event date :
16 avril 2021
Audience :
International
Peer reviewed :
Peer reviewed
Name of the research project :
ProdPilot - Pilotage de la Productivité pour les PME de la Grande Région
Funders :
Interreg V A Grande Région
Available on ORBi :
since 21 October 2021

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