中小型企业(SME)占全球所有业务的90%,占就业的50%。主要是女性工作。因此,通过包含可持续性的方法来衡量数字化转型(DT)下的中小企业绩效是减少贫困和性别不平等(联合国可持续发展目标)的重要工具。我们的目标是描述和分析中小企业数字化转型的最新绩效评估,主要关注性能测量。此外,我们的目标是确定这些工具是否包含可持续性的三大支柱(环境,社会,和经济)。通过系统的文献综述(SLR),在WebofScience(WoS)和Scopus上进行的搜索导致在2021年12月之前发表的74篇同行评审论文被接受。此外,进行了文献计量学调查。虽然没有时间限制,最古老的论文发表于2016年,表明DT是一个越来越感兴趣的新研究课题。意大利,中国,芬兰是这个主题发表最多的国家。根据结果,提出了一个概念框架。此外,提出并讨论了两个未来的研究方向,一个用于理论研究,另一个用于实践研究。在理论发展中,这是至关重要的工作,一个广泛接受的中小企业的定义。在实践研究中,确定了九个方向-例如,应用大数据,部门和区域优先次序,跨期调查等。研究人员可以遵循提出的途径和道路,以指导他们的研究人员朝着最紧迫的调查必要性最相关的主题。
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.