TACOMA's corporate culture-based Strategy as a link between economic-financial goals and sustainable organizational growth in SMEs

The aim of this study is to provide an analysis of the impact that the adoption of a people management strategy, specifically the TACOMA Method, has on corporate performance and sustainable growth in the small and medium-sized enterprise (SME) specifically chosen as case study (Nord Ovest PLC). This decision is driven by the fact that SMEs often operate with limited resources, making the optimal management of various types of capital, including human capital, crucial to maintaining competitiveness and ensuring stable growth. Recent academic debate has increasingly explored the importance of people-centric strategies, recognizing that a company’s economic success depends not only on financial or technological factors but also on its ability to develop and maximize the strengths and qualities of its human capital. Recent reports from McKinsey, Bain, and BCG provide a detailed overview of the role that people-centric strategies can play in promoting sustainable organizational growth, demonstrating how companies that invest in human capital are able to improve their performance and long-term resilience. Building on these premises, this study aims to examine whether, and how, the TACOMA Method connects the Company’s economic-financial objectives with sustainable organizational growth. The analysis is based on a mixed-method approach, consisting of a questionnaire distributed to employees of Nord Ovest PLC, interviews with C-level executives, and an analysis of pre- and post-implementation financial data regarding people management strategies. This approach enables the evaluation of both the direct and indirect impacts of adopting such strategies on various key performance indicators (KPIs), including labor productivity, turnover rates, employee satisfaction, and financial outcomes. The expected results align with the findings of McKinsey 2023, which shows that companies emphasizing human capital development achieve higher returns on investment and exhibit greater resilience during economic downturns. It is anticipated that Nord Ovest PLC, which adopted the TACOMA Method will demonstrate significant organization and growth in terms of people management and labor productivity, contributing to greater financial stability and sustainable growth over time. A final aspect expected to emerge from this research is the identification of practical insights into how the factors driving the success of people-centric models can be replicated or adapted, particularly given the flexible nature of these models and the highly fragmented SME landscape. The ideal outcome would involve identifying practical tools to support the development of such strategies. However, one of the main limitations expected is the challenge of measuring the direct impact of people-centric strategies on financial indicators, due to the inherently intangible nature of human capital. Another limitation concerns the generalizability of the results, as the selected sample doesn’t fully reflect the diversity of business contexts present in the market.