Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises

Abstract

Purpose

This research aimed to verify how the performance measurement system (PMS) and the quality management system (QMS) work in small and medium Brazilian enterprises in the light of the typology proposed by Garengo (2009).

Design/methodology/approach

Using a qualitative approach PMS’s and QMS’s managers were interviewed. The data from the first interview were analyzed using the technique of content analysis and have been subsequently triangulated with other data collected. The study was conducted by means of two questionnaires, two semi-structured interviews, and the analysis of the performance measures used by five small/medium manufactures based in the State of São Paulo.

Findings

It was found that in four out of five companies, PMS does not function singly, but along with QMS, mainly with respect to performance indicators. In spite of that intrinsic operation, the systems are in different stages of evolution. It was also found that in three out of five companies, quality management area is responsible for coordinating the process of PMS use, without effective participation from the controlling and/or accounting areas in this process.

Originality/value

The typology of Garengo (2009), used to check the stage of the PMS, was validated and can be used by practitioners to diagnose and improve the PMS in their enterprises; companies with QMS certified by ISO, particularly with higher degree of quality management maturity, can be encouraged to implement or improve the PMS in their organizations.

Citation

Pereira, D.d.S. and Oyadomari, J.C.T. (2014), "Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises", Accounting in Latin America (Research in Accounting in Emerging Economies, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 151-184. https://doi.org/10.1108/S1479-356320140000014005