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Transformational change and the vacuum of performance measurement: How a story of success became a failure
Author(s) -
Ramberg Ulf
Publication year - 2017
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12123
Subject(s) - transformational leadership , business , local government , performance measurement , government (linguistics) , process management , political science , public relations , public administration , marketing , linguistics , philosophy
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 (PM). 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 PM 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 PM, even with a high degree of contractibility.