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Abstract
Some local government organisations stand out in terms of their capability to adopt and use management accounting innovations and become a model for those struggling with issues such as performance measurement. But what happens to the innovations if the organisation is forced into transformational change? This longitudinal case study is based on the theory that the use and impact of performance measurement is influenced by (a) its contractibility and (b) how the performance management systems in place are configured and used. One conclusion is that transformational change can result in a vacuum of performance measurement, even with a high degree of contractibility.
| Original language | English |
|---|---|
| Pages (from-to) | 249-263 |
| Number of pages | 15 |
| Journal | Financial Accountability and Management |
| Volume | 33 |
| Issue number | 3 |
| Early online date | 2017 Apr 11 |
| DOIs | |
| Publication status | Published - 2017 Aug 1 |
Subject classification (UKÄ)
- Business Administration
Free keywords
- performance measurement
- change
- local governmentx
- local government
- cooperationx
- cooperation
- institutional logic
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Dive into the research topics of 'Transformational change and the vacuum of performance measurement: How a story of success became a failure'. Together they form a unique fingerprint.Projects
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Public Management Research
Ramberg, U. (Researcher), Hellström, M. (Researcher), Mattisson, O. (Researcher), Anell, A. (Researcher), Thomasson, A. (Researcher), Glenngård, A. (Researcher), Ellegård, L. M. (Researcher), Haraldsson, M. (Researcher), Rennstam, J. (Researcher), Andersson, F. (Researcher) & Nordgren, L. (Researcher)
1984/09/01 → …
Project: Network