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Purpose

The purpose of this study is to develop an academic theoretical framework relating success and performance in small and medium‐sized enterprises (SMEs) so that future research could be carried out to identify the critical success factors (CSFs) for SMEs.

Design/methodology/approach

The research used a literature review, in‐depth interviews with owner‐managers of SMEs and a knowledge elicitation exercise was carried out based on the experience of the researchers and on the interviews with owner‐managers.

Findings

A new academic conceptual model was developed linking CSFs, definitions of success and performance to the characteristics of the business environment, the characteristics of the owner‐manager and the characteristics of the business. The relatively new idea that feedback on performance in the model could modify the strategic/tactical behaviour of the SME owner‐managers was introduced.

Research limitations/implications

The many research problems posed by performance studies aimed at establishing CSFs in SMEs are still present in the current framework but a longitudinal research methodology could be employed to avoid these problems in future research.

Practical implications

The theoretical framework offers a different way forward for both practitioners and business advisors in thinking about those factors that may be critical for success in SMEs.

Originality/value

This is a new framework that can be used to inform thinking and research design in the area of performance measurement and success.

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