Ulf Ramberg
Senior lecturer
Transformational change and the vacuum of performance measurement : How a story of success became a failure
Author
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.
Department/s
- Department of Business Administration
Publishing year
2017-08-01
Language
English
Pages
249-263
Publication/Series
Financial Accountability and Management
Volume
33
Issue
3
Document type
Journal article
Publisher
Wiley-Blackwell
Topic
- Business Administration
Keywords
- performance measurement
- change
- local governmentx
- local government
- cooperationx
- cooperation
- institutional logic
Status
Published
Project
- Public Management Research
ISBN/ISSN/Other
- ISSN: 1468-0408