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Ulf Ramberg. Foto.

Ulf Ramberg

Universitetslektor

Ulf Ramberg. Foto.

Transformational change and the vacuum of performance measurement : How a story of success became a failure

Författare

  • Ulf Ramberg

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

Status

Published

Projekt

  • Public Management Research

ISBN/ISSN/Övrigt

  • ISSN: 1468-0408