Performance Measurement and Management: What is Next

Abstract:- The paper reviews the literature in the field of performance measurement and management (PMM) for small and medium enterprises (SMEs) and large companies. The methodology adopted for reviewing the literature relies on the citation/co-citation analysis of research on PMM and on the analysis of the frameworks/models developed in the last twenty years both for large and SMEs. The evolution of the research field is discussed and future areas of research are identified. The results of the literature review carried out reveal a certain maturity of the literature related to large companies and a significant lack of PMM literature for SMEs