Does the company size matter to distinguish great performers and the others?

Yes. Great performers are always found in large organizations. When you are starting your career, you want to be in a large organization. Large organizations offer opportunities for learning and for visibility. Learning- In larger organizations, you get an opportunity to learn from other people's experience by observing them. You get to learn various business processes, practices, and tools during your training period.

A small company can be as great as a big one, but it depends on the type of work environment. The work environment in a small company definitely is different from a large one. In a small company, the boss can see you in person, knows your work and the work environment is much closer. The boss's personal abilities and skills, vision and judgment have a greater effect on the company's success in a small company than in a larger one. The speed of decision-making is also much slower in a large company than in a small one.

It all depends on the kind of job you’re in. If you’re dealing with numbers, then bigger the company, better it is. If you’re dealing with customers, then the more the merrier. But it’s the experience that matters.

I'm not sure what the issue is. What's the concern? People who perform well in a large company can potentially perform poorly in a small company. The reverse is possible as well. What's the measure of a "great performer"?