total quality management

Nowadays, within a globalized market and increase need to remain competitive, organizations and their stakeholders need to excel along all dimensions in performance (Neely et al., 2002). Several managerial system models like quality management systems (QMSs) are used for improving performance and promoting productivity in organizations. The decision after planning, designing and implementing each of these performance models for organization performance evaluation and measurement is the fact that shows to what extent the organization has achieved pre-designed strategies and goals. Simultaneously, this new system has been effective in improving organizational performance. At this stage, performance measurement (PM) is one of the principal functions of organizations. However, existing performance measurement systems (PMSs) hold weak points, specifically in the QMS. The accuracy of the outcomes achieved through QMS will be objected to hesitation. So PMSs are considered as a means to gain competitive advantages and continuously react and adapt to external changes (Cocca and Alberti, 2008). According to Kennerley and Neely (2002), organizations need to have systematic processes in assessing and monitoring their PMS. Garengo and Bernardi (2007) state that the lack of resource and managerial expertise becomes a main criterion continuously excelling in the market and indeed organizations have to be extremely flexible and reactive to market changes. A strong concentration of literature has been mainly on large enterprises and lacks suitability of its application on SMEs (Cassell et al., 2001). Similarly, performance measurement (PM) is less discussed in SMEs (Garengo and Bernardi, 2007) and been confirmed by the gap between theory and practice observed by numerous authors in SME (Hudson et al., 2001, Sousa et al., 2006, Cocca and Alberti, 2008)