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The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).

The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.

The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.

The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.

The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.

E-business maturity models have been widely used to guide the process of digital transformation of business. However, these models have been criticized for their predominantly technocentric approach, which is poorly suited for SMEs. The purpose of this paper is to produce a holistic, nonlinear e-business development model for SMEs that takes into account the interactions of the organization in the pursuit of its business objectives.

Based on the literature review, this paper proposes a nonlinear digital development model for SMEs that factors in the interactions between digital technologies and organizational processes. The model is applied to three cases using a qualitative research approach.

The analysis of the cases demonstrates how the model recognizes that SMEs have an agile and flexible operating structure and reduces the role of technology in order to refocus the entrepreneurs on the relationship among business goals, organizational capabilities and communication requirements.

The proposed model helps the business owners to clarify and better understand what kind of interaction levels exist between the relevant actors in the pursuit of the firm's goals and to identify the best mix of digital and nondigital communication methods to support their work. It also assists policymakers to overcome technological bias when assessing the current state of play of e-business development in the SME universe and formulate actions that support the development of digitally oriented SMEs.

This paper proposes a novel, nonlinear, interaction-based development model for SMEs in order to complement previous technocentric models focusing mainly on a mechanist perspective of e-business maturity models.