التكامل الاقتصادي

Determinants Of Performance Indicators Choice In Algerian Sme’s Dashboards

Auteurs : Bouira Nora . Reguieg Issaad Driss .

Résumé

This article aims to identify the factors likely to influence the choice of indicators included in the dashboards of Algerian SMEs. More specifically, it examines the influence of structural and behavioral factors on the consideration of financial and non-financial indicators. To this end, a questionnaire survey was conducted with a sample of SMEs located in the Oran province. The collected data were analyzed using multinomial logistic regression. The results reveal that company size and the type of training of the manager have a positive influence on the integration of non-financial indicators into dashboards. This research thus highlights the crucial role of organizational characteristics and the manager's profile in the adoption of performance management and measurement tools within Algerian SMEs.

Mots clés

SME's ; Dashboards ; Performance ; Indicators ; Contingency theory