Transformational change and the vacuum of performance measurement : How a story of success became a failure
(2017) In Financial Accountability and Management 33(3). p.249-263- 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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/5dad0cc4-98ac-4752-aa3a-035004f5538f
- author
- Ramberg, Ulf LU
- organization
- publishing date
- 2017-08-01
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- performance measurement, change, local governmentx, local government, cooperationx, cooperation, institutional logic
- in
- Financial Accountability and Management
- volume
- 33
- issue
- 3
- pages
- 15 pages
- publisher
- Wiley-Blackwell
- external identifiers
-
- scopus:85017555135
- wos:000404784500001
- ISSN
- 1468-0408
- DOI
- 10.1111/faam.12123
- project
- Public Management Research
- language
- English
- LU publication?
- yes
- id
- 5dad0cc4-98ac-4752-aa3a-035004f5538f
- date added to LUP
- 2016-12-13 14:46:35
- date last changed
- 2024-04-19 15:13:36
@article{5dad0cc4-98ac-4752-aa3a-035004f5538f, 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.}}, author = {{Ramberg, Ulf}}, issn = {{1468-0408}}, keywords = {{performance measurement; change; local governmentx; local government; cooperationx; cooperation; institutional logic}}, language = {{eng}}, month = {{08}}, number = {{3}}, pages = {{249--263}}, publisher = {{Wiley-Blackwell}}, series = {{Financial Accountability and Management}}, title = {{Transformational change and the vacuum of performance measurement : How a story of success became a failure}}, url = {{http://dx.doi.org/10.1111/faam.12123}}, doi = {{10.1111/faam.12123}}, volume = {{33}}, year = {{2017}}, }