Business performance management for SMEs: countryspecific differences in performance drivers lead to different requirements

Business performance management systems support companies in achieving their objectives and improving their performance. The content of the paper is based on surveys conducted as part of an international research project. The survey focuses on assessing the impact of external and internal factors on business performance. The results show that there are country-specific differences in terms of influencing factors. While there are many regional similarities in the internal influencing factors, the external influencing factors in particular diverge. The practical implications of the studies show which internal and external factors SMEs should focus on to improve their business performance. The results of the study can be used to develop business performance management systems tailored to SMEs.