Determinants of Individual Work Performance in Tunisian Small and Medium-Sized Enterprises: A Managerial versus Employee Perspectives

Purpose: This study examines the antecedents of individual work performance in Tunisian small and medium-sized enterprises (SMEs), focusing on differences between ownermanagers' and employees' perceptions of financial and non-financial performance-related factors.Design/methodology/approach: The study adopts a positivist, hypothetico-deductive approach and employs two parallel surveys involving 296 employees and 91 ownermanagers, selected through purposive sampling.Data were analysed using SPSS, with descriptive statistics, principal component analysis, linear regression, and one-way analysis of variance.Findings: The findings reveal a notable difference between the two groups.Employees perceive both financial and non-financial factors as important determinants of individual work performance, whereas owner-managers recognize the importance of non-financial factors but do not consider financial factors equally influential.Recognition, training, and working conditions are supported by both groups, while appraisal frequency is not perceived as influential by either group.The differing perceptions of financial factors constitute the study's central finding.Practical implications: SME owner-managers should consider recognition, training, and favourable working conditions as complements to, rather than substitutes for, fair and equitable remuneration.They should also redesign performance appraisal systems to emphasise employee development rather than punishment or control.Originality/value: This study extends the discussion of individual work performance to the Tunisian SME context by providing a comparative assessment of employees' and ownermanagers' perceptions.It conceptualizes the gap between the two groups not merely as a difference of opinion but as a managerial and organizational governance issue.Although the cross-sectional design and the institutional specificity of Tunisia limit the generalizability of the findings, the comparative framework offers a basis for further research in other North African economies.