Costa Melo Dr Isotilia, Queiroz Geandra Alves, Alves Junior Paulo Nocera, Sousa Thales Botelho de, Yushimito Wilfredo F, Pereira Jorge
Universidad Católica del Norte (UCN), Escuela de Ingeniería de Coquimbo (EIC), Coquimbo, Chile.
Universidade do Estado de Minas Gerais (UEMG), Engineering Department, Production Engineering, Passos, Brazil.
Heliyon. 2023 Feb 22;9(3):e13908. doi: 10.1016/j.heliyon.2023.e13908. eCollection 2023 Mar.
Small and medium enterprises (SMEs) are responsible for 90% of all business and 50% of employment globally, mostly female jobs. Therefore, measuring SMEs' performance under the digital transformation (DT) through methods that encompass sustainability represents an essential tool for reducing poverty and gender inequality (United Nations Sustainable Development Goals). We aimed to describe and analyze the state-of-art performance evaluations of digital transformation in SMEs, mainly focusing on performance measurement. Also, we aimed to determine whether the tools encompass the three pillars of sustainability (environmental, social, and economic). Through a systematic literature review (SLR), a search on Web of Science (WoS) and Scopus resulted in the acceptance of 74 peer-reviewed papers published until December 2021. Additionally, a bibliometrics investigation was executed. Although there was no time restriction, the oldest paper was published in 2016, indicating that DT is a new research topic with increasing interest. Italy, China, and Finland are the countries that have the most published on the theme. Based on the results, a conceptual framework is proposed. Also, two future research directions are presented and discussed, one for theoretical and another for practical research. Among the theoretical development, it is essential to work on a widely accepted SME definition. Among the practical research, nine directions are identified-e.g., applying big data, sectorial and regional prioritization, cross-temporal investigations etc. Researchers can follow the presented avenues and roads to guide their researchers toward the most relevant topics with the most urgent necessity of investigation.
中小企业（SMEs）占全球所有企业的90%，提供了50%的就业岗位，其中大部分是女性工作岗位。因此，通过涵盖可持续性的方法来衡量中小企业在数字转型（DT）中的绩效，是减少贫困和性别不平等的重要工具（联合国可持续发展目标）。我们旨在描述和分析中小企业数字转型的最新绩效评估，主要关注绩效衡量。此外，我们旨在确定这些工具是否涵盖可持续性的三个支柱（环境、社会和经济）。通过系统的文献综述（SLR），在科学网（WoS）和Scopus上进行搜索，最终接受了截至2021年12月发表的74篇同行评审论文。此外，还进行了文献计量学调查。虽然没有时间限制，但最早的论文发表于2016年，这表明数字转型是一个新的研究课题，且关注度不断提高。意大利、中国和芬兰是在该主题上发表论文最多的国家。基于这些结果，提出了一个概念框架。同时，还提出并讨论了两个未来的研究方向，一个是理论研究方向，另一个是实践研究方向。在理论发展方面，制定一个被广泛接受的中小企业定义至关重要。在实践研究方面，确定了九个方向，例如应用大数据、部门和区域优先级排序、跨时间调查等。研究人员可以沿着所呈现的途径和方向，引导他们的研究朝着最相关且最急需调查的主题进行。
