The roles related to performance measurement systems use: a study based on clusters statistics analysis

Abstract: The performance measurement systems (PMS) have been studied over the last ten years, but this is still a very important research topic for companies and it keep being studied nowadays, because such systems help in decision-making, they allow monitoring and control indicators, and to assist business and operations strategy realization. The recent studies on PMS mostly are on reviewing their concepts and definitions, models, frameworks, design and implementation recommendations, etc. Based on a study oriented to PMS use described by roles to be played, this article aims to discuss the interrelationships between the roles of a performance measurement system, to cluster them and to formulate recommendations for their adoption and proper use. Thus, a survey collected and analyzed the perception of business representatives, who are able to express their agreement levels for PMS roles and use. Data are analyzed by using cluster analysis technique where the roles forms four groups, which can be confronted with the findings of related works from PMS literature. From the groups formed, it is possible to indicate four main domains of recommendations: to assure the alignment between strategic management of operations and its performance, promoting and improving the overall efficiency and effectiveness of the business operations results; to produce positive changes in organizational systems, processes and culture, developing the capacity to manage continuous improvement projects through integrated strategic management systems; to have a customer-oriented design approach; to be orientated and to manage stakeholders’ demands.

Introduction
Performance measurement, as a research topic, it has been and continues to be studied by several areas, countless researchers and for a relatively long time, it is still having a significance importance in the research agenda of operations management and accounting. Regardless of the existence of the most sophisticated information technologies that assist in the measurement of performance, with regard to how to measure, the use of performance measurement systems (PMS) is a topic that still requires in depth studies. Measuring the performance of operations, with regard to performance objectives, is a crucial task for organizations, as it assists in decision making, allows the monitoring and control of indicators and guides the operations strategy realization, but how companies are effectively using their PMS?
Nevertheless, the relevance of performance measurement and studies on this topic is justified, because in addition to the diagnosis of the situation, produced by the identification of the use of performance measures, it can also be verified through other uses of performance measurement, alternatives to achieve the organization's performance objectives. In this sense, researchers try to deepen the understanding of how performance measurement happens within organizations in terms of its use, role or functionality (Okoshi et al., 2019;Pinheiro de Lima et al., 2013;Franco-Santos et al., 2007).
It has been recognized that performance management and measurement is fundamental for the effective and efficient management of any business. According to Melnyk et al. (2014) the use of performance measurement and management systems is often recommended to facilitate the implementation of the strategy and improve organizational performance. Performance measurement is treated in this study within the context of strategic operations management. Slack & Lewis (2017, p. 24) define operations strategy as being " [...] the general pattern of decisions that determines the long-term competencies to their contributions to the global strategy, of any type of operation, by reconciling the requirements of the market with the resources of the operations".
According to Simons et al. (1999), managers rely on performance measurement and control systems to establish direction, make strategic decisions and achieve the desired goals, and in this way the relationship between strategy and performance measurement has been widely discussed and highlighted in literature. Melnyk et al. (2004) recognized the role of PMS systems in operations management, stating that the performance measurement system is ultimately responsible for maintaining the alignment and coordination of operations.
Performance measurement systems, according to Kennerley & Neely (2002) and Hudson et al. (2001), have been gaining great importance for the management of organizations. These systems must be aligned with strategic management in order to maintain and conquer new markets, in addition to improving resource management. Franco-Santos et al. (2012) studied the consequences of contemporary measurement systems, for the authors these systems influence people's behavior, organizational capabilities, performance consequences.
The field in performance measurement has not changed much in the last three decades, but it has been developing in parallel with changes in the global environment, considering, for example, sustainability issues and their environmental and social dimensions. Despite this fact, PMS continue to focus on managing productivity or operations, however, scholars have identified that there are still many pragmatic research gaps that need to be addressed (Mura et al., 2018;Keong Choong, 2014;Bititci et al., 2012) Franco-Santos et al. (2007) identified that there is no clarity in the definitions of business performance measurement systems. For the authors, PMS definitions have some properties in common: (a) characteristics of PMS; (b) the roles that the PMS plays; and (c) processes that are part of the PMS. More specifically, characteristics are properties or elements that make up the PMS; roles are the purposes or functions that are performed by the PMS; and the processes are the series of actions that combine to constitute the PMS. Neely et al. (2005) propose an agenda for research on performance measurement. Among the various questions proposed, one of them guides the development of this work as it is based on how each company makes use of its performance measurement system. Thus, and based on studies such as that of Neely et al. (2005) and Franco-Santos et al. (2007) assumes that performance measurement systems, for each company individually, assume different roles.
Pinheiro de Lima et al. (2013) consider that a performance measurement system has eight roles, which this work aims to study. The study by Pinheiro de Lima et al. (2013) developed a theoretical framework based on literature review that organizes and represents the relationships between roles, capacities and performance measurement systems' recommendations. In this way, the question becomes relevant: How are the roles of a performance measurement system organized and how does its use contribute to organizations? This context covers this paper, which has as main objective to discuss the interrelationships between the roles of a performance measurement system, grouping them together to then indicate recommendations for their use.

Theoretical background
In this section, the main concepts related to the strategic management of operations and the roles of a performance measurement system are presented.

Strategic management of operations
In the 1970s Skinner (1969Skinner ( , 1974 clearly identified the strategic value of the operations function, highlighting the need for strategic alignment between the business strategy and the operations strategy, particularly the implications of decisions taken in the scope of manufacturing. Skinner spread the concept of manufacturing strategy through a framework that highlights the need to consider the operations function in the development of the strategy. Since then, a series of studies has stressed the importance of the operations function to promote competitive advantage (Prahalad & Hamel, 1990;Wheelwright & Hayes, 1985;Hayes & Upton, 1998;Hayes & Pisano, 1994).
A classic concept that remains until the present day developed by Hayes & Wheelwright (1984) is that the operations strategy is a sequence of decisions, which allow a business unit to achieve a desired competitive advantage over time. Hayes & Wheelwright (1984) developed a maturity model in which roles are defined for the production function. These authors also define aspects of manufacturing considered as world-class related to workforce competence; managerial technical competence; competence for quality management; involvement and participation of the workforce; investment in the development of the production strategy; and the development of flexible operations, capable of responding quickly to market demands and changes. Leong et al. (1990) propose two complementary models of operations strategy in the process and content dimensions. The former represents how the strategy is developed, implemented and revised, the latter covering the areas of production decision and the competitive priorities defined according to the performance dimensions. Platts & Gregory (1990) believe that the operations strategy defines how manufacturing will support the achievement of business objectives by providing adequate structural and infrastructural elements to ensure the effectiveness of operations. For Amoako-Gyampah & Boye (2001), the operations strategy consists in the development of competitive differentials, based on the production function, to help achieve long-term competitive objectives. Slack & Lewis (2017, p.24) define operations strategy as: [...] the general pattern of decisions that determines the long-term competencies to their contributions to the global strategy, of any type of operation, through the reconciliation of market requirements with the resources of operations. All businesses have markets, all businesses have or allocate resources; therefore, all businesses deal with the reconciliation of markets and resources.
More recently, authors such as Gunasekaran & Ngai (2012) believe that operations management in both manufacturing and service organizations has evolved a lot over the years with changes in market demands. The application of information and outsourcing systems technologies in operations management has significantly changed the landscape of strategic operations management, in addition, environmental and safety awareness also encourages companies to analyze their operations management approach from several perspectives. Taylor & Taylor (2009) believe that more frequent and current research in the field of operations management is necessary to improve the engagement of the academic world with the practical world in this area. Taylor & Taylor (2009) considered how operations management research can address social and political issues.

Performance measurement and management systems
Performance measurement is intended to quantify a company's results in terms of efficiency and effectiveness, at the level of business processes and activities performed by people, informing decision-making processes at the right time. It is noteworthy that a company needs a production strategy to guide its manufacturing processes and services, and performance measures allow the development and monitoring of the strategy (Neely et al., 2005;Platts et al., 1998;Lebas, 1995). A performance measurement system feeds decision-making processes with information on the efficiency and effectiveness of past decisions through the acquisition, compilation, arrangement, analysis, interpretation and dissemination of adequate data. The PMS not only provides data necessary for management to control the various activities of the company, but also influences decisions and organizational behavior (Veiga et al., 2019;Neely, 1998;O'Mara et al., 1998).
According to Folan & Browne (2005) the evolution of studies on performance measurement is divided into four perspectives, namely: recommendations, frameworks, systems and inter-organizational performance measurement. Recommendations are advice related to performance measurement measures or framework. The frameworks assist in the process of building a performance measurement system, can be developed based on the recommendations and are divided into two categories, structural and procedural. Performance measurement systems are the evolution of recommendations and frameworks and the authors indicate three systems as representative in the literature: The Balanced Scorecard (BSC), the Business Process Reengineering (BPR) and the Medori & Steeple (2000) performance measurement system. Finally, and more recently, performance measurement has been studied in an inter-organizational context, where the supply chain and the concept of extended company are generally considered.
The BSC is a framework for measuring and managing performance by Kaplan & Norton (1996a, b) that has four perspectives and four phases in a strategic management process. BPR is a performance measurement system developed based on Bradley's cube (Bradley, 1996) and focused on the reengineering of business processes. Medori & Steeple (2000) developed a structure that encompasses both the project and the performance measurement audit, this structure works as a system. Bititci et al. (2012) comment on the changes during the 20th and 21st centuries, ranging from increased industrialization, in which the purpose of performance measurement was the management of productivity, passing to budgetary control and finally, with the emergence of multi-plant organizations more complex and sophisticated markets, PMS was considered for multiple purposes with a focus on strategic control. Artz et al. (2012) confirm that the use of PMS occurs to facilitate decisions related to accounting and accountability, and such associations influence the strategic decision.
The work of Nudurupati et al. (2011) develops a literature review on the performance measurement system and its current state of the art, that is, it contemplates changes in its management models and in its life cycle. The authors analyze the life cycle considering design, implementation, use and assessment of performance measurement. The paper highlights concepts and management about each stage of the life cycle.
Currently, it is considered that a good management control system is associated with good performance and the importance of communicating this performance to stakeholders is emphasized, as it is understood that organizations are obliged to execute and communicate their results as a way of demonstrating contribution to performance. Authors point out that it is extremely important that the processes of customer-oriented performance measurement systems, as a holistic view based on customer needs and project resources is required (Pernot & Roodhooft, 2014;Micheli & Mari, 2014;Wieland et al., 2015;Malavski et al., 2010).
Franco-Santos et al. (2012) studied contemporary performance measurement systems, for the authors, such systems facilitate the development, implementation and assessment of business strategy, focusing on people's decisions, actions on strategic objectives and encouraging an ongoing dialogue on strategic efforts. Contemporary PMS affect communication processes, requiring and providing relevant information that influences the way people think, act and interact. According to Franco-Santos et al. (2012), such PMS influence organizational routines and management practices, changing the way leaders behave. All of these effects have a subsequent impact on performance at all levels.
The performance management system encompasses the process of assessing the differences between the actual and desired results, identifying and signaling those differences that are critical, understanding the cause of them happening, the irregularities that have occurred, and, when necessary, the system must perform monitoring of actions aimed at filling significant performance gaps. The system must be capable of being operated as a thermostat, for measurement purposes, and also to allow high-level functions, such as questioning the organization's standards, assumptions and strategies to be discussed (Melnyk et al., 2014;Argyris, 1977). Koufteros et al. (2014) describes that a performance measurement system can also be characterized as a management control system that incorporates a structured framework specifying the main financial and non-financial performance metrics. From a theoretical point of view, a PMS can be described as an ambidextrous system, as it incorporates both mechanistic and organic elements.
Authors such as Nudurupati et al. (2016) talk about the changes that the world has been undergoing, especially in the digital issue, and the impacts on performance measurement. The authors point out two important issues that characterize contemporary PMS, one being the constant change in the external environment that forces PMS to be more dynamic and the second the different varieties and volumes of data that organizations have to deal with to create competitive advantage. The authors also identify four emerging themes that impact performance measurement and management, namely, collaboration and co-creation, sustainable agenda, big data and internet of things and organizational culture.

Performance dimensions
According to Slack & Lewis (2017), an operation requires a set of strictly defined objectives, these are the performance objectives or performance dimensions that apply to any type of operation.
Slack & Brandon-Jones (2019) consider the following performance dimensions for manufacturing: -Quality in offering products in accordance with the appropriate project specifications. Quality suitable for the purpose includes two levels, one of which is service or product specification, the other is whether the operation achieves compliance with this specification; The roles related to performance...
It is a concept that in operations can be understood as the ability to assume different states, that is, to adopt different positions or to do things in different ways; -Speed in making the time interval between the beginning of the production process and the delivery of the product to the customer as short as possible. It can be related to events, such as the moment when the customer placed the order until delivery or it can be used internally in the operation, for example, the time for a material to enter a process and leave ready; -Reliability in fulfilling the promises of delivery time or honor in the delivery time given to the customer. It is the other half that approaches delivery speed, these two objectives are generally related; -Cost to offer products with lower prices than those of the competition. It is, for companies that compete for price, the most important performance objective. For other companies, it is also a performance objective considered crucial, as any company seeks to reduce costs; -Innovation as new products are designed and launched, developing these faster than competitors.
Recently, sustainability is being used to frame performance objectives in terms of environmental, social and economic perspectives. According to Pasqualini Blass et al. (2017) and Epstein et al. (2015), there is a need to approach operations performance in a sustainable integrated perspective.

PMS roles and functions
Many authors have studied the roles of performance measurement systems, this theme was, for example, a research agenda proposed by Neely et al. (2005). Since then, authors such as Pinheiro de Lima et al. (2013) and Franco-Santos et al. (2007) have studied the roles of PMS.
In order to assist researchers in the process of identifying and selecting the roles of performance measurement systems Franco-Santos et al. (2007)  According to a Delphi study carried out by Pinheiro de Lima et al. (2013, p.531), these roles are divided as follows: Roles 1 and 2 "[...] implement the strategic management functionality in the strategic operations management system, providing the system with the improvement joint efficiency and overall business operational effectiveness [...]", roles 3 through 6" produce a positive change in organizational systems and processes "and roles 7 and 8" show how project requirements and external system contingencies lead to desirable results ".
The grouping proposed by Pinheiro de Lima et al. (2013) is consistent with the proposal by Franco-Santos et al. (2007), who says that role 2 refers to "measuring performance", roles 1 and 2 with "strategic management", roles 2 and 5 with "communication", roles 3, 5, 7 and 8 "influence behavior" and roles 1 and 4 with "learning and improvement". Although organizational learning is not explicit in the PMS roles statement, it could be treated as a basic resource that supports operations of developing the strategic management system.

Conceptual framework
All the concepts used are compiled in a conceptual framework, which comprises all the theoretical basis used in this research and positions the focus of this study. This framework is presented in Figure 1. The framework consists of several areas, one of which is the macro area understood as a business environment. Within the business environment, some processes take place, such as the transformation of the business strategy into company results, for which the business strategy is deployed in the operations strategy that defines some performance objectives (quality, flexibility, reliability, cost, innovation and speed of delivery) to be dealt with in the planning of operations, after this treatment emerges to the real performance dimensions. The planning of operations is again linked to the strategy via a performance measurement system (confronting the importance of the dimensions of performance versus actual performance). The area of performance measurement systems is that which supports the strategy, seeking assistance in reviewing the general strategy and supporting the operations strategy. Each of the eight roles of a performance measurement system defined by Pinheiro de Lima et al. (2008Lima et al. ( , 2013 is positioned in the conceptual framework according to its functionality and indicated by P1 through P8.

Research design
In this section, the methodological approach, research strategy, techniques used for collecting and analyzing data are presented.
According to Creswell (1994), Amaratunga & Baldry (2002) and Creswell & Clark (2006) the quantitative approach is the most appropriate to test a theory, when it is an exploratory study and, in this context, it is based on this approach to analyze and test the impact of a set of performance indicator roles on industrial systems.
The most striking feature of the quantitative approach is the fact that it measures the research variables, and this is often the justification for choosing this approach. The research strategy adopted is the survey. This type of methodological approach, in general, evaluates a significant sample of a problem to be investigated in order to draw conclusions (Bryman & Bell, 2015;Martins, 2012).
According to Hair et al. (2009), in multivariate data analysis, the technique used was cluster analysis, also called cluster analysis. For the identification of homogeneous observation groups, this is a widely used technique. Cluster analysis aims to develop significant subgroups of individuals or objects, defined based on the similarity between entities, that is, this technique is used to identify groups. Within the multivariate analysis of data, this technique classifies objects according to certain characteristics, in such a way that these objects are similar to each other within a group. Pohlman (2007, p.325) considers that "[...] the technique serves to divide a set of objects into two or more groups, based on the similarity between them, for a given set of characteristics". Still according to Pohlman (2007), cluster analysis can be seen as an approach to building a six-steps model, these steps are not independent and, consequently, it is necessary to return to previous steps to correct and improve the others (see Table 1).

Steps Description
Step 1: Cluster analysis objetives By forming homogeneous groups, it is possible to achieve any of the following objectives: (1) Taxonomic description; (2) Data simplification; (3) Data simplification.
Step 2: Research design Three questions must be addressed: (1) are there outliers and, if so, should they be excluded? (2) how should the measure of similarity between objects be? (3) Should data be standardized?

Steps Description
Step 3: Cluster analysis assumptions The focus should be kept on two critical points: sample representativeness and multicollinearity.
Step 4: Cluster formation One must choose the algorithm (hierarchical or nonhierarchical) used to form the groups and then make a decision on the number of groups to be formed.
Step 5: Cluster analysis It involves examining each group, in view of the set of variables chosen, to name or assign an identification that adequately describes the nature of the groups.
Step 6: Cluster test and validation In the evaluation, it must be ensured that the solution is representative of the general population and, consequently, generalizable to other objects and stable over time. Source: Pohlman (2007).
The research data collection was structured in three stages, in the years 2008 (with 104 respondents), 2011 (with 100 respondents) and 2013 (with 101 respondents), the applications of the years 2011 and 2013 had improvements identified in previous applications and the combination of the three data collections resulted in a sample of 305 respondents. The level of significance of the ANOVA test applied to the set of the three collections is greater than 0.05. In this study, the majority (83%) of the significance indices (Sig.) have a value greater than 0.05, making it possible to accept the null hypothesis that the averages are equal and the three samples from 2008, 2011 and 2013, can be considered as one.
In order to carry out the three surveys, a physical questionnaire (interviews) was applied to representatives of companies in Parana state/Brazil who participated in a continuing education program of a higher education institution in the state, these representatives were from the courses in Production Engineering, Quality, Logistics, Lean Six Sigma among other courses of the Graduate Program of the Polytechnic School and Lean Academy of a higher education institution. The applied questionnaire has two parts: -Part 1: Identification. Practice area, number of employees, annual sales, plant size, legal status and origin of the headquarters; -Part 2: PMS roles survey. Considering the dimensions of performance, for each of the eight roles, apply a degree of agreement according to a 5-point Likert scale.
The present study works with the first and second blocks of the questionnaire. In the second block, which is the main focus of this study, the approach was on the roles of performance measurement systems developed by Pinheiro de Lima et al. (2008. Respondents were able to express a degree of agreement on these roles in each performance dimension according to a 5-point Likert scale, being (1) Strongly disagree; (2) Disagree; (3) It is indifferent; (4) Agree or (5) Strongly agree.
Respondents were able to express the degree of agreement for each of the roles as shown in Table 2: To implement a functionality related to strategic management in the operations strategy management system, providing the system for joint improvement of operational efficiency and effectiveness indicators in achieving business objectives.
[ To implement a functionality related to strategic management in the operations strategy management system, providing the system for joint improvement of operational efficiency and effectiveness indicators in achieving business objectives.
[ To develop training to manage continuous improvement processes, through the implementation and management of an integrated strategic operations management system.
[ Once the methodological concepts and questions are defined, some results and discussions are presented in relation to parts 1 and 2 of the survey questionnaire.

Results
The results that describe the survey companies' profile is related to the first part of the questionnaire, Figure 2 shows the sector of activity and number of employees in percentage. Most of the sectors of activity present in the survey are automotive (17%), metal-mechanics (12%), food (11%), electro-electronics (7%), furniture (7%), service (5%), civil construction (5%). Regarding the number of employees, 54% of the companies have more than 500, 21% have 50 to 200, 17% have 200 to 500 and 8% have less than 50 employees.  Figure 3 presents the respondents' profile in terms of annual sales, plant size, legal status and company origin in terms of percentage. With regard to annual sales, 69% of companies earn more than five million Reals, 17% between two million and five million, 9% from five hundred thousand to two million and only 5% of companies earn less than five million. With regard to the size of the plant 62% of the companies have plants over 5,000 m 2 , in 23% the plants have between 1,000 m 2 and 5,000 m 2 , 11% between 200 m 2 and 1,000 m 2 and finally only 4% of the companies have less of 200 m 2 . For the legal situation 52% are independent companies, 25% subsidiaries of large companies and 23% service or manufacturing unit of a large company. Finally, 67% have their country or continent of origin as Brazil, 21% Europe, 7% North America, 3% South America, 1% Asia and 1% are among others. Data from the second block of the questionnaire were analyzed using cluster analysis with the objective of taxonomic description of the roles of the PMS, as it sought to compare the groups formed with others already existing in the literature. As the data are considered interval, the measure used was the Square Euclidean Distance and according to Pohlman (2007) this type of measurement is recommended for the Centroid and Ward methods.
For this study, Cronbach's Alpha was also calculated, which resulted in the value 0.896082934, which proves the validity and understanding of the questionnaire, since values above 0.7 for Cronbach's Alpha already prove these statements according to Hair et al. (2009).
It is important to highlight that the respondents to the questionnaire in this survey assigned a degree of agreement for each role of a PMS with respect to each dimension of performance, the Centroid and Ward methods were applied to a general sample with the sum of all dimensions of performance and was also performed for each dimension separately (see Figure 4). As the results obtained for each dimension separately, for the most part, are the same obtained for the general (which is the sum of all dimensions), in this study the results of the general will be presented, which is the one that best represents the entire sample. Two different groupings are proposed for this study, first the choice of the number of clusters to be formed for the general and for each dimension is 3, based on a Delplhi study carried out by Pinheiro de Lima et al. (2013) who identified three groupings for this same set of roles. Table 3 shows the three groups formed with the Centroid and Ward methods. Considering the three groups, for the centroid method, the roles of 1 to 6 comprised the first group, role 7 the second and role 8 the third. For the Ward method, roles 1 through 5 comprised the first group, roles 6 and 7 the second group and role 8 the third.
From these clusters, a large agglomeration between roles 1 to 6 was identified and, thus, the analysis was redone considering 4 clusters to be formed. Table 4 presents the four groupings formed with the Centroid and Ward methods for the general/overall performance dimensions. Considering the four groups, for the centroid method the roles of 1, 3, 4, 5 and 6 comprised the first group, role 2 the second, role 7 the third and role 8 the fourth. For the Ward method, the roles of 1 and 2 comprised the first group, roles 3, 4 and 5 the second group, roles 6 and 7 the third and role 8 the fourth.
Considering studies such as that of Pinheiro de Lima et al. (2013) and Franco-Santos et al. (2007), the group that shows the most coherence is the one with a predetermined number of groups (4) and the Ward method, which the dendrogram is shown in Figure 5. Presented the results of the survey, they could be analyzed and discussed regarding theory and practice of PMS use.

Discussion
PMS roles clustering shown to be totally coherent with the grouping formed in the Dehphi study by Pinheiro de Lima et al. (2013). In the Delphi study, where the pre-determined number of groups was 3, there was a greater agglomeration between roles 3 and 6, which was resolved by pre-determining 4 groups for the survey. Table 5 presents this comparison and summarizes the interrelationships of the roles, where P1 and P2 are more related to strategy, P3, P4 and P5 connected to producing positive changes in management systems, processes and organizational culture, P6 and P7 are more focused on customer approaches and P8 is related to stakeholder demands. The first column of the table refers to the eight roles of a PMS, the second presents an interpretation of the groupings identified by Pinheiro de Lima et al. (2013) made by the authors themselves and the third column presents an interpretation of the groupings identified in this study.

P1
To implement the strategic management functionality in the strategic operations management system, providing the system with the joint improvement of overall business operational efficiency and effectiveness.
To be in alignment with strategic management of operations promoting and improving the overall business operations' efficiency and effectiveness. P2

P3
To produce positive change in organizational systems and processes.
To produce positive changes in organizational systems, processes and culture, developing the capacity to manage continuous improvement projects through the integrated strategic management system.

PMS roles
Delphi Study Survey -General

P7
To show how design requirements and external system contingencies lead to desirable results.
To have a customer-oriented design approach (Total Quality Management -TQM, Lean enterprise, 6sigma, Design for Manufacturing -DFM, Quality Function Deployment -QFD).

P8
To be orientated to stakeholder demands.
Making a comparison with the existing literature, cluster 1 can be compared to the study by Franco-Santos et al. (2007) when the authors classify PMS with the functionality of strategic management, performance measurement and communication. The second group is linked to the functionalities that influence behavior, learning and improvement and communication. The third group and the fourth group are linked to the influence on behavior. Neely et al. (2005) say that a PMS is intended to quantify the efficiency and effectiveness of an organization. Neely's classic concept is fully consistent with the first grouping in the sense that strategic alignment leads to operational efficiency and effectiveness. Bititci et al. (2012) in his study on the evolution of PMS shows that one of the main themes of study is on the role of strategic control of PMS. Pernot & Roodhooft (2014) highlight in their article that a good management control system is associated with good performance.
A measurement system must have the functionality to produce a positive change in the organizational culture, systems and processes, according to the second group. This statement is fully consistent with the statement by Amaratunga & Baldry (2002), because for the authors, a strategic PMS must exert exactly such functions.
The third grouping is consistent with the statements of Bititci et al. (2012) who say that since the sixties, where they started studies on performance measurement, the PMS has the functionality to promote customer satisfaction, meeting, for example, the dimensions of flexibility, quality and time. Wieland et al. (2015) highlight the importance of the processes of customer-oriented performance measurement systems, for the authors a holistic view is necessary based on the needs of the clients and project resources.
Regarding the last group that contains only P8, authors like Micheli & Mari (2014) say that, in fact, organizations are obliged to execute and communicate their results to stakeholders as a way to demonstrate their contribution to performance. Pernot & Roodhooft (2014) state that companies can adapt their control systems to adjust the relationship with suppliers, for example, seeking to improve performance, in addition, the study demonstrates the importance of control over supplier management, as formal controls able to overcome operational difficulties. Artz et al. (2012) state that the use of PMS occurs to facilitate the decision for accounting / accountability, such associations influence the strategic decision. This statement is consistent with the first and last groupings identified in this study.
To conclude this discussion, Chenhall & Langfield-Smith (2007) show a multidisciplinary view on performance measures that go beyond financial measures, focused on stakeholders, to a view that considers operations management, marketing and human resources and strategy. The marketing vision involves criteria related to the customer, such as satisfaction, added value recognized by the customer. Human resources involve a strong focus on the development of performance measures to assess organizational performance aimed at employees, these measures are related to both remuneration, training issues and adaptation to organizational culture, for example. The strategy-oriented view is the key issue of performance measurement systems, which is intended to assist in practices that help in planning the long-term direction of organizations and implementing these plans. The multidisciplinary view identified by Chenhall & Langfield-Smith (2007) is also fully consistent with the groupings identified in this study.
This study sought to discuss the interrelationships between the roles of a performance measurement system, grouping them together to then indicate recommendations for their use. The interrelationships were identified via cluster analysis and confirmed through the existing literature. The recommendation for the use of PMS is clear when identifying that it assists in strategic management and leads to desired results.

Conclusion
Seeking to answer the question 'How are the roles of a performance measurement system organized and how does its use contribute to organizations?' and from the results obtained, it is possible to verify the contribution of this study for both company managers and academia. For the academy, the study contributes by verifying that the four groupings of the PMS roles are consistent with the literature and other studies previously carried out, such as that of Pinheiro de Lima et al. (2013), thus allowing the conclusion that this is a good representation of the uses of systems and performance measurement.
Regarding the contribution of this study to organizations, it is clear that when a performance measurement system is implemented, it has four main purposes: implementation, preservation and review of the strategy; driving, directing and reaching determined goals and promoting benefits for the organizational system; meeting customer demands; and meeting the demands of stakeholders.
The identified clusters contribute to operations managers by briefly clarifying the roles related to the use of a PMS and how it is possible to achieve the full efficiency and effectiveness of organizations, especially with regard to their performance objectives. In addition, this study allows us to say that the use of PMS is of essential importance for companies, as it provides that strategic control of operations leads to desired results.
As a limitation of this study, it is important to emphasize that the analysis of the results may be subject to the competence and experience of the survey respondents, who may not be directly involved with the strategy or operations.
As a proposal for future work, it is suggested a temporal analysis of the survey results and the realization of filters in relation to the companies' profile, in order to identify if there are differences in the organization of the SMP roles for each profile. It is also suggested to apply other multivariate analysis techniques for possible different interpretations of the results.


THE ROLE OF CULTURAL DIMENSIONS OF COMMUNICATION AND DEVELOPING CULTURAL AWARENESS IN INTERNATIONAL BUSINESS

The purpose of this paper2 is to consider the importance of understanding cultural dimensions of communication and what role they play in developing cultural awareness among managers working in international companies with a whole variety of employees from different countries and with different cultural backgrounds. That is why international managers need to be trained to become aware of cultural and social differences and to be able to act in an appropriate way and cope with problems if it is necessary, especially in these disruptive and risk-averse times, caused by Covid-19 virus and a pandemic crisis. They also need to understand some specific non-verbal ways of communication that might cause misunderstandings or create unpleasant situations. Therefore, non-verbal communication as a special aspect of cultural dimensions of communication is analyzed and the most common problems that occur among people who come into contact at the international business level are pointed out with the aim of avoiding or minimizing them.

INTRODUCTION
T he cultural dimensions of communication are an integral part of intercultural communication which arises from mutual contacts among people of different cultures in the modern globalized world. Hence the studies of this kind are relatively recent. The understanding of this concept is especially of a great importance nowadays when specific kinds of crisis, including that caused by Covid-19 virus, arise and threaten to jeopardize every aspect of people's lives. A lot of things can also go wrong in business very quickly and have a negative impact on economies and societies of many states. That is why effective human resource global managers require soft skills, such as the ability to communicate with overseas employees and to understand their different points of view and diverse attitude to work performance. They also need to be culturally sensitive and interculturally competent.

CULTURAL DIMENSIONS OF COMMUNICATION
The cultural dimensions of communication explain the relationships between people and their expectations and needs in the workplace. Hofstede (1991) formulated this theory after completing an extensive study of cultural differences that he conducted for the company IBM in the 1970s. Namely, there was need to determine the reasons for the great differences in the business of this company in many countries in the world, although the same procedures and standards for 1 Faculty of Business and Tourism, Akademija znanja, Budva, Montenegro 2 Some segments of the paper were taken, adapted and translated into English from the doctoral dissertation "Sticanje interkulturne komunikativne kompetencije u nastavi italijanskog jezika kao stranog u osnovnoj školi" (Mušura, 2019). ("Acquiring intercultural communicative competence in teaching and learning Italian as a foreign language at elementary school") work and qualifications of employees existed everywhere. The author found that the causes were in the great cultural differences, both of the employees and, in a broader sense, of the culture of the country in which the plants operated. This practical experience helped him to formulate his basic settings, i.e. four basic cultural dimensions (Andrijević, 2016, p. 38-39 in Musura, 2019).
Hofstede's theory of cultural dimensions represents the backbone and theoretical framework on which other anthropologists and social psychologists, as well as the author himself, have upgraded their views and theoretical assumptions regarding the dimensions of cultural variability. This theory, based on empirical research, builds its principles on the premise whose value can be viewed through different dimensions.
In his original version, Hofstede (ibid., in Mor Barak, 2005& Musura, 2019 presents four dimensions through which cultural values can be analyzed. Those are: -distance of power, which refers to the strength of the social hierarchy, i.e. the relationship between government and social inequality; -individualism towards collectivism, i.e. the relationship between the individual and the group; -avoidance of uncertainty, i.e. controlling aggression and expressing emotions; -masculinity towards femininity, i.e. a tendency towards self-confidence versus modesty. Hofstede later added the fifth dimension, which is "long-term versus short-term orientation." The author then in 2010 complemented his theory with the sixth dimension, which is "indulgence versus limitation." Other anthropologists have also researched this concept. Thus, we mention Hall (Hall, 1976) who researched "cultures of low and high context" and different concepts of time. What these dimensions have in common is that they affect how people communicate.

NON-VERBAL COMMUNICATION
The domain of cultural dimensions of communication also includes non-verbal communication as a specific process of communication by sending messages without words that can be transmitted by various instruments. Among the most common ones are gestures and facial expressions, distance between bodies as a form of communication, manner of dressing as a linguistic expression and status symbols. All these kinds of non-verbal language can cause misunderstandings in everyday communication. Balboni (2012, p. 150) points out communication problems that are caused by cultural values, such as communication problems related to time, the concept of public and private, hierarchy, respect, status, the concept of family, honesty, loyalty, fair play and the metaphorical world. The same author (ibid, 2007(ibid, , p. 58 in Musura, 2019 notes that "in intercultural contexts there is a higher risk of problems when using non-verbal language than verbal", since "neurolinguistic factors and not only pragmalinguistic ones are also present". People are not even aware of their own communicative use of the body and mostly think that gestures and interpersonal distances of the body are natural, not realizing that they "belong to the cultural grammar of language". A person sees something first, i.e. he or she notices it and after that listens to it. People also see more than they hear. Thus, 80% of the information that reaches the cerebral cortex comes from the eyes, while only 10% of the information comes from the ear although "linguistic information is much more sophisticated than visual and allows communication of abstract concepts (ibid.)". Furthermore, when it comes to a conflict, the author emphasizes (ibid.) that "nonverbal signs prevail over verbal ones and have more weight than the spoken word". If the word is accompanied by a gesture, e.g. with the blink of an eye or the movement of the hand, it can be understood quite the opposite of what has been said. When observing body language, some delicate points can be emphasized, such as smile, eyes, facial expressions, hands and fists, legs and feet, body odors, sounds and moods, which can also create certain problems in mutual communication, especially if we are not aware of the communicative use of our body and consider gestures and interpersonal distances to be natural, without realizing that they also send a certain message.
Balboni (ibid.) also points out that "speaking means using language, while communication includes other non-verbal components that vary from culture to culture and often have different meanings in different cultures". These signs are decoded in our mind according to our own "mental software".
Only people who are able to understand different kinds of non-verbal languages and communication can avoid cultural misunderstandings and shock when meeting people from different cultural backgrounds.

PROBLEMS IN CONDUCTING BUSINESS ACROSS CULTURES
As one of the biggest trends in the 21 st century business landscapes is the need for more global business approach, the cultural components in conducting business are increasingly emphasized. It is very important to learn about other cultures and gain a certain degree of adaptation to a new culture because most difficulties that arise in mutual business contacts are due to intangible, cross-cultural misunderstandings. That is why business people should learn some typical practices and behavior of one's business culture before working in that culture. For example, it is essentially important to know if the following aspects are usual in your future business client's culture: using people's first names, shaking hands, giving presents to clients, getting straight to the point in business meetings, having long business lunches, working very long hours, using face to face or online communication, dressing formally, asking personal questions and talking about free-time activities. Once people acquire the cultural knowledge, they will be able to understand things from different points of view and perspectives and do business successfully in international settings.

THE ROLE OF HUMAN RESOURCE MANAGERS IN INTERNATIONAL BUSINESS AND MODERN MANAGEMENT
Managers who work in international business teams should think globally and have good cultural awareness. It means that they should develop the ability to understand the culture of the people with whom they work and behave appropriately. They also need to be aware of the fact that cultural diversity provides a greater variety of perspectives and ideas, which may lead to more creative solutions and better work performance. They are expected to create diverse teams in order to empower individuals to perform at a higher-level and to increase productivity. Furthermore, leveraging workplace diversity should be increasingly seen as a vital strategic resource for competitive advantage and modern management has to enable positive business competition that differs in language, culture and distinctive system values.
Apart from the afore mentioned, successful international human resource managers need to learn some new strategies as to be able to cope with problems or difficulties of any kind and solve them in a positive way. These strategies include their ability to respect all employees and to adapt to them, to learn some essential elements of their cultures and languages and develop good relations with all the members of the team. They should also gain more knowledge of different business policies and experiences. By adopting and applying this, modern human resource global managers will create an intercultural atmosphere at work and acquire "critical cultural awareness", which is understood as "the ability to critically evaluate based on explicit criteria, perspectives, practices and products in their own and other cultures" (Byram, 1997, p. 53 in Musura, 2019, p. 57)

CONCLUSION
The paper considers the importance of knowing cultural dimensions of communication, as well as non-verbal communication in order to establish successful intercultural communication and conduct business on a global level. It means that people who enter into intercultural contacts can "engage with complexity and multiple identities and avoid stereotypes." (Byram et al., 2002, p.10) They also need to possess "the ability to deal with cultural differences in a positive way" and "to interpret gestures, codes and other non-verbal ways of communication, as well as negotiation and conflict resolution skills" (Jokikokko, 2005, p.70 in Musura, 2019. These requisites are especially of a great importance both for human resource managers and their employees. They should become interculturally competent by learning how to navigate business environment in an interculturally sensitive way. This is considered to be an essential global career skill.


extfieldsofstudy: Business Sociology

text:
Women Entrepreneurship In Developed And Emerging Market: Evidence From The Literature In Multidimensional Way

The concept of entrepreneurship is widely studied and acknowledged. Over the past three decades, scholarly interest in the field of women entrepreneurship has been expanded. The phenomena of women entrepreneurship are moving towards being more specific for researcher. The purpose of this study is to collate and present a detailed analysis of literature on women entrepreneurs. The paper uses qualitative methodology that is systematic literature review SLR approach in order to critically determine and explore women entrepreneurs for both emerging and developed market from January 2009 to December 2018 based on five dimensions, i.e. challenges, skills, stereotypes, motivations, and financial stability. This review paper concentrates on studies published in master journal list. The study summarizes the findings of 73 articles out of these all articles, 36 articles were on emerging market and remaining 37 articles were on developed market. Findings of the study suggest that women in developing countries should focus more on consistency in their efforts when they embark on the journey of business, as the challenges and stereotypes are usually manageable. The study provides comparative overview of women entrepreneurship. It brings together coherent research literature on women entrepreneurship from multiple dimensions and thus creates a concise body to knowledge.

Introduction
An entrepreneur is a term which is related with initiating a business, According to the Jean Baptiste in the 19 th century, "Economic resources can be shift through an entrepreneur into the arena of lower productivity or the greater yield" (Dees, 1998). In general, entrepreneurship is an activity of evaluating the new business strategy, which contains a high level of uncertainty and accountability (Ibeh, 2009). The level of risk an entrepreneur takes while initiating the business idea paybacks in the form of monetary rewards (Sharma, 2013). Entrepreneurship is considered in both emerging and developed markets as an informal sector and common in all around the world (Ibeh, 2009).The phenomenon of entrepreneurship individually and the phenomenon of women entrepreneurship collectively play a significant role in the economic development of the country and in terms of poverty reduction as well (Coleman & Kofi, 2008;Iganiga, 2008;Stephen & Wilton, 2006;William & Thawatchai, 2008). In all societies, the government is required to create a favorable atmosphere where financial, socio-cultural, economic and other facilities are provided to an entrepreneur to explore their idea (Ekpe, 2015).
The concept of entrepreneurship is widely studied and acknowledged. The preceding research in this context explains that it plays a significant role in the economic arena of the country, but still, our focus on the connection between economic development and entrepreneurship is not properly addressed" (Sarfaraz, Faghih, & Majd, 2014). When it comes to gender-wise entrepreneurship, it is generally considered that women have weak entrepreneurial intentions than men (de Bruin, Brush, & Welter, 2007;Díaz-García & Jiménez-Moreno, 2010;Gupta, Turban, Wasti, & Sidkar, 2009). Another perception is that entrepreneurial intentions and attitudes transform into different cultural contexts (Shinnar, Giacomin, & Janssen, 2012). The term "Women entrepreneur" referred to the women who are the risk taker and manages & organizes an enterprise (Sharma, 2013).
Researchers tend to explore the motivations of women to become entrepreneurs (Senik & Jani, 2012). There is noticeable growth for last few years in women entrepreneurs; in fact, in comparison with male business ventures women ratio is higher in some societies (Senik & Jani, 2012). Generally, there is a common stereotype that since men dominate the arena of entrepreneurship suffices to believe that men are, by virtue of their gender, more towards initiating new business and in better way (Brush 1992;Berg 1997). Evidence from previous studies shows that most successful firms are initiated by motivated men (Cooper and Gascon 1992). Moreover, if we go a decade back, we find a few numbers of researches on women entrepreneurs and gender-wise entrepreneurship (Brush & Vanderwerf, 1992;Kobeissi, 2010).
Monetary advantages are not the prime source of motivation for a good entrepreneur for both males and females. They have different desires to be entrepreneurs; some of the considerations include a desire for freedom, creativity, and self-actualization (Itani, Sidani, & Baalbaki, 2011). In developed countries, women entrepreneurs enjoy more equal rights and opportunities than in emerging markets, and it is measured in terms of increased income per capita (Dollar, Gatti, & Filmer, 1999;Sarfaraz et al., 2014). The concept of women entrepreneurship has been studied in multidimensional ways, such as challenges women entrepreneurs face (lack of capital, lack of guidance, gender discrimination, societal issues, and many more) (Mwobobia, 2012). Financial stability problems, what type of skills they have and what type of stereotypical beliefs are there for them. The aim of this research is to conduct a systematic review of literature and explore the phenomenon of women entrepreneurs in five dimensions (Challenges, Skills, Stereotypes, motivations and financial stability) for both emerging market and developed market".

Objectives of the Study
 To explore the differences in the phenomena of women between developed markets and emerging markets in the context of the challenges they face.  To find out the differences in the phenomena of women, entrepreneurs between developed market and emerging market in the context of skills they have.  To explore the differences in the phenomena of women entrepreneurs between developed markets and emerging markets in the context of stereotypes.  To determine the differences in the phenomena of women entrepreneurs between developed markets and emerging markets in the context of motivation.  To explore the differences in the phenomena of women entrepreneurs between developed markets and emerging markets in the context of financial stability.

Methodology
Source: Data set elaboration The method of a systematic review of the literature is appropriate for the current study because this method aims to construct a scientific summary through the references in a separate phenomenon of knowledge (Popay et al., 2014). Some basic principles are used to fulfill its purpose, which is highlighted by Thorpe, Holt, Macpherson and Pittaway, (2005), such as clarity, equality, accessibility, synthesis, transparency which helps research prospects in terms of replicability (Jones, Coviello, & Tang, 2011). The systematic review of the current study is designed regarding the women entrepreneurship literature to develop an understanding regarding the phenomena of women entrepreneur for developed and emerging markets. The aim of this research is to highlight the work on this phenomenon. To do so, systematic review research is the most appropriate way to conduct the study, and for the purpose, the flow chart is created by using Smart Draw, which shows the process of this systematic review clearly. It can be seen in Figure 1.

Selection Criteria and the First Evidence
The researches on female entrepreneurship, which has been done previously on the basis of a systematic literature review followed different selection criteria of studies. In this study, we chose the traditional method of review study which is shown in fig 1 clearly. These criteria are established on the basis of three restrictions, and they are the following:  The studies which are published in the master journals were considered to maintain a high level of quality & standard. Therefore, conference proceedings, unpublished work, chapters in books, books were not included.  The language of research studies selected for the review paper must be written in English.


Research papers published from January 2009-December 2018 were included.
After ensuring the above criteria, Articles were selected by using electronic databases. Different electronic databases used for searching the articles included EBSCO, Econlit & Google scholar (Aliaga-Isla, & Rialp, 2013). Keywords used for selection of articles comprised of "women" or "Female" or "gender" in their abstract. Finally, substantive relevance of the managerial profile of each selected article was ensured, provided that each selected article should at least contain one of the following additional keywords, i.e. "corporation" or "company" or "entrepreneur' or "own" or "business" or "corporation" or "venture" (De Vita, Mari, & Poggesi, 2014). As the idea behind this research paper was to systematize empirical & theoretical findings of prior work based on various dimensions of women entrepreneurs that are motivation, challenges, stereotypes, skills, and financial stability, strict Inclusion and exclusion criteria were designed. For inclusion criteria, (a) Empirical and non-empirical studies were included in order to capture empirical findings. (b) Theoretical articles cover assumptions used in research, thereby theoretical articles were added. (c) To ensure the cross country and cross-sector comparison, articles of developed & emerging markets and articles of different sectors were taken in to account for further analysis. Additionally, for Exclusion criteria, (a) research articles that were used by previous researchers were excluded, i.e. articles published before 2009. (b) Articles published other than master journal list were excluded. (c) Prospect female entrepreneurs and attitude of female students towards entrepreneurship were also not discussed in this study.
According to one specific criterion of developed and emerging markets for inclusion and exclusion, 73 articles were finalized from 112 articles. Specifically, studies on women entrepreneurs in developed and emerging markets were included in data set. The final 178 Women Entrepreneurship in Developed and Emerging Market: Evidence from the Literature in Multidimensional Way sample for analysis resulted in 73 research studies that were further categorized in following manner:  The distribution of articles according to the publication  The distribution of articles according to the selected time frame  The distribution of articles between the emerging and developed markets.  The distribution of articles in different dimensions of each market.
The distribution of articles as per the above requirements is presented in Table. 1, categorizing the articles on emerging markets by journal name, year of publication, methodology, and frequency of papers published in a particular journal (Popay et al., 2014). From 73 articles, 36 articles were based on women entrepreneurship in the emerging market and out of these 36 articles, 14 articles used quantitative techniques & remaining 24 used qualitative techniques, thus uncovering the fact that scholars prefer to use life stories of women entrepreneurs to describe the phenomenal characteristics of entrepreneur (Essers, Benschop & Doorewaard 2010). Overall, five main dimensions were included to meet the objectives of the research to understand the phenomenon of women entrepreneurship. These dimensions were motivation, challenges, skills, stereotypes, and financial stability. Likewise, Table 2 represents the segregation of articles on developed markets by journal name, year of paper published and methodological techniques. Interestingly out of 37 articles, 16 articles followed qualitative technique and rest followed quantitative techniques reflecting that research for developed market on entrepreneur phenomenon prefers to use empirical investigations to understand relationship of dependent and independent variable along with some interactions that have been used as proxy for entrepreneurship (Vinogradov and Kolvereid, 2010

Findings of the systematization
This section provides an in-depth analysis of 73 articles for understanding various dimensions of women entrepreneurship used by previous researchers. The consistency of these dimensions is shown in Table 3, indicating five main dimensions mostly used in prior literature for emerging and developed markets, i.e. Motivation, Challenges, Skills, Stereotype, and Financial stability. Particularly, the analysis has been done for two main clusters, i.e. emerging and developed markets. From the dataset, these two clusters are further segregated into five sub-clusters (motivation, challenges, Stereotypes, Skills, Financial Stability). Each of the dimensions shows female entrepreneurs in their unique way.

Result and Discussion
Figure 1 displays the themes and subthemes we have extracted from the systematic review of the articles. Women entrepreneurs in developed and emerging markets tend to differ when it comes to challenges, they face, stereotypes they encounter, skills they have, motivations they drive from, and financial stability problems they come across. Women Entrepreneurship

Motivation
The most repeated factor which motivates women in developed countries is selfcommitment, being independent, self-fulfillment, self-achievement, identity recognition, flexible working environment, and being their own boss (Apergis & Pekka-Economou, 2010;Lewis, 2013). These factors create inner satisfaction, which stimulates them to work smarter and harder. They don't need someone else to rely on. On the other hand, in emerging economies, family factors, self-betterment, public recognition, informative networks, financial independence, power of decision making, availability of investment, emotional stability along with self-fulfillment, self-commitment, being independent are used s drivers for motivation among women entrepreneur. To identify sub-dimensions of motivation, we came across with 7 research papers for developed markets and 11 research papers for the emerging market.
The second most repeated factor was self-enhancement that works for successful women entrepreneurs as motivation. Self-enhancement in such cases refers to gain knowledge, to acquire new skills, to have the best personality, to have the pessimistic attitude, to be able to decide their own future and to have the better professional development (Knorr, Garzón, & Martínez, 2011). In transitional economies, most of the women love to have strong personal & interpersonal skills. These skills help women to be successful entrepreneurs (Hossain, Naser, Zaman, & Nuseibeh, 2009). The motivational reason is self-reliance in the sense that after becoming a good entrepreneur women have the feeling of achievement and being their own boss (Raman, Anantharaman& Ramanathan, 2013).
Another commonly used factor which motivates women to be an entrepreneur is a family factor which includes low family income, the necessity to combine work, personal family reasons, to have a better lifestyle and the other family responsibilities (Itani et al., 2011). Most of the time females look for businesses to help their parents and to support their families, as every other person wants to have a better lifestyle and living standard. For developing countries, among all factors the most repeated factor for the motivation of women entrepreneurs includes an economic factor, i.e., money, to increase income or to maintain their lifestyle and, most importantly, financial independence (Alam, Jani, & Omar, 2011;Sharma, 2013).

Challenges
In a developed market such as that of the US, female entrepreneurs are comparatively more ambitious about their professional identity than other countries. Attention in these countries towards the role model and learning from the external role models are 184 Women Entrepreneurship in Developed and Emerging Market: Evidence from the Literature in Multidimensional Way preferred by these women (Singh, Vinnicombe, & James, 2006). Women in developing countries, however, are ambitious too, but they face various challenges and difficulties as phenomena of entrepreneurship are somewhat new for the people of developing nations.
As shown in table 3, 6 research papers identified challenges as the relevant dimension for women entrepreneurs in the developed market. Major challenges faced by this entrepreneur are high degree of unbalance work-life, financial support, access to capital, and lack of networking (Al-sadi, 2011;Nordenmark, Vinberg, & Strandh, 2012;Salmenniemi, Karhunen, & Kosonen, 2011).In emerging economies, women face some major challenges, and they end up searching for financial loans (Parvin, Jinrong, & Rahman, 2012;Ramadani, 2015). The major issues in both economies area high level of unbalanced work-life balance due to which most of the women quit entrepreneurship for the sake of their families (Emslie & Hunt, 2009;Rehman & Roomi, 2015). Moreover, in developed countries women come across the maledominant sector, have access to advanced technology, more opportunities and proper training whereas in developing countries women do not have proper governmental support programs, prejudice against women, faces injustice and the highest degree of restrictions due to religion and bureaucratic complexity (Drine & Grach, 2010;Mathew & Panchanatham, 2016).

Skills
Skill as a driving force for women entrepreneurship was found out in 18 research papers divided equally for both the markets (developed & Emerging). According to previous studies, women entrepreneurs are more skilled than men, but due to the challenges that they face, women could not perform efficiently. For the developed countries women are considered to have strong social connections as it is easy them to make good connections with others in this fast-moving world. So, these females use their skills to run the business or grow it to the next level. Good business management, human resource, and entrepreneurial competencies, flexible nature, desire for independence, training awareness are some female personal skills that led her to the success (Ahmad, 2011;Coetzer, 2016;Danis, Clercq, & Petricevic, 2011;Kirkwood, 2009).
Women entrepreneurs in emerging market as well are well managed, innovative, committed to their work/business, can manage stress and the prior business activities which gives the positive impact on the business (Al-dajani & Marlow, 2010;Alam et al., 2011;Bardasi, Sabarwal, & Terrell, 2011;Grine, Fares, & Meguellati, 2015). However, the challenges they encounter hamper their progress substantially.

Stereotypes
The foremost stereotype was found to be that there is an over-generalized belief about women entrepreneurs that women could not run the business better than men (Baron, Markman, & Hirsa, 2001). From the last decade, women are passionate about entering the business field, but still, for the leadership positions men are preferred over women in most of the large business organizations (Orser, Riding, & Manley, 2006).
These differences not only exist for the leadership positions but for the evaluation of business opportunities as well, as men and women perceive differently for entrepreneurial opportunities (Heilman & Chen, 2003). It is indicated by empirical and non-empirical evidence that women often show less productivity than men in exploring entrepreneurial opportunities (Arenius & De Clerk, 2005). It is compulsory for men and women both to do a favorable assessment of business opportunities, their attitude towards evaluation means a lot while starting a new business (Nicolaou, Shane, Cherkas, & Spector, 2009). Subsequently, there is curiosity like how, why and when some people evaluate business opportunities negatively and some of them positively (Chiles, Bluedorn, & Gupta, 2007).
Analysis of this attribute was done from 8 research papers, distributed with a ratio of 5:2 for the developed and emerging economy. Women are considered as typical leader, but there is a stereotypical belief as well about women that they tend to have less creativity and innovative skills (Kirkwood, 2009;Welsh, Memili, Kaciak, & Ochi, 2014). The other stereotypes include that they cannot make a balance between family and work-life such that women businesses are portrayed as underperforming businesses compared to menowned businesses. In the larger sector women entrepreneur is less likely to participate in the startup of entrepreneurial activities (Estrin & Mickiewicz, 2011;Mcgowan, Cooper, Durkin, & O'Kane, 2015). As the good news is expected from the men entrepreneur than female-owned businesses, nevertheless one of the studies showed that women rate of reporting great opportunity is higher than men, which almost broke the stereotype made for females globally (Chiles et al., 2007). In emerging economies, women entrepreneurs are underrated before starting a business like by saying that it's a men's job women cannot be successful entrepreneurs (Piacentini, 2013;Ramadani, 2015). These types of demotivating stereotypes are only for women. The other stereotypes include weak skills in operations, marketing, planning, and finance; therefore women can only run in small scale businesses with little capital (Ramadani, 2015).

Financial Stability
Women entrepreneurs all over the world are mainly working to be financially stable and independent. Globally, in most of the nations, especially in developed countries, economies witness high-level of economic growth due to entrepreneurial startups such as Australia (Bennett & Dann, 2000), New Zealand (McGregor & Tweed, 2002), US (Carter & Allen, 1997), and Canada (Mirchandani, 1999). One-third of all businesses run by females in the developed countries of the world (Wijdicks, Bamlet, Maramattom, Manno, & McClelland, 2005). Female entrepreneurship is an encouraging trend as the statistics had shown an increase of 18.2 percent in the UK between the horizon of 2000 and 2008 (Peters, 2014).
In transition economies, female entrepreneurs trend is an encouraging one but one of the major issues which break their way of doing business is availability of finance, even if women obtain microfinance there are still a lot of hurdles present for females (Ekpe, 2010;Mahmood, Hussain, & Matlay, 2014;Mansell, 2014).
The methodology of this research provides a broader review of the interdisciplinary study on women entrepreneurship in emerging and developed market in different dimensions includes motivation, challenges, skills, stereotypes, and financial stability published since 2009 to 2019, in order to examine what has been done and to draw the future research lines on female entrepreneurship. Based on the content analysis of previous studies, five key dimensions that are (motivation, financial stability, stereotypes, skills, and challenges) of women entrepreneur helps to analyze the phenomenon of female entrepreneurship in emerging and developed market. The challenges that women entrepreneurs face in both markets include the stereotypical beliefs which already exist in the mind of people to demotivate them (Hughes, Jennings, Brush, Carter, & Welter, 2012).

Conclusions
The phenomena of women entrepreneurship are moving towards being more specific for researchers since the last decade. The methodology of this study follows a systematic review approach. Content analysis of 73 research articles on women entrepreneurship was done, and analysis revealed that in developed economies motivation factors include self-commitment, self-fulfillment, enhance personal skills and financial independence whereas in developing countries motivation factors for women entrepreneurs belong to training, availability of startup capital, source of employment and better lifestyle. As far as challenges are concerned, women face gender discrimination in both markets in terms of the high level of work-life unbalance, financial support, and access to capital, investment opportunities, lack of networking, and lack of market knowledge. Entrepreneurs of both the markets possess a lot of skills, but their skills are different, i.e. management of business, human resources, time management, compromising nature to tackle a task, interpersonal skills, and desire to be independent. However, Stereotypes and financial stability do not have much difference for both markets as stereotypes are based on gender discrimination. Financial stability factors are made on the basis of economic development and government policies. The findings of this research paper are helpful for policymakers and scholars for addressing future efforts on the phenomena of women entrepreneurs.

Recommendations
Conducting research on women entrepreneurship in developing economies is significant. This research explored the comparative analysis of factors regarding this phenomenon. It is recommended that women in developing countries should focus more on consistency in their efforts when they embark on the journey of business, as the challenges and stereotypes are usually manageable. The government should devise policies of consistent support in their financial sustainability, especially in their struggle period. Moreover, there should be a nationwide campaign against the stereotypes people have regarding working women and women entrepreneurs. We also recommend that future research should be conducted to test these dimensions and their empirical impact.