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

Ramberg, Ulf LU (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:
author
organization
publishing date
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
language
English
LU publication?
yes
id
5dad0cc4-98ac-4752-aa3a-035004f5538f
date added to LUP
2016-12-13 14:46:35
date last changed
2018-01-07 11:40:55
@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},
  keyword      = {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},
  volume       = {33},
  year         = {2017},
}