Ulf Ramberg
Universitetslektor
Transformational change and the vacuum of performance measurement : How a story of success became a failure
Författare
Summary, in English
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.
Avdelning/ar
- Företagsekonomiska institutionen
Publiceringsår
2017-08-01
Språk
Engelska
Sidor
249-263
Publikation/Tidskrift/Serie
Financial Accountability and Management
Volym
33
Issue
3
Dokumenttyp
Artikel i tidskrift
Förlag
Wiley-Blackwell
Ämne
- Business Administration
Nyckelord
- performance measurement
- change
- local governmentx
- local government
- cooperationx
- cooperation
- institutional logic
Aktiv
Published
Projekt
- Public Management Research
ISBN/ISSN/Övrigt
- ISSN: 1468-0408