The data received from the survey was analysed statistically using the SPSS software package. Each performance measure was given a weighting between 1-3 and each time a response for that measure was recorded, the score reflecting the weighting was added to that measure. Finally the measures with the most responses were collated into a list and a top weighting was subsequently achieved. The data was collected and assessed and used as an integral aspect of this overall methodology. The next step was to set up a workshop consisting of both experts and academics to validate the findings. If a performance measure was thought to be important by both an individual SME owner-manager and by a workshop of experts, it could be considered significant.