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Performance management systems' stability: Unfolding the human factor - A case from the Italian public sector

journal contribution
posted on 2024-11-02, 06:43 authored by Laura Maran, Enrico Bracci, Robert Inglis
The aim of this study is to examine the institutional context during the emergence of New Public Management (NPM), which created pressure on public sector organizations to implement performance management systems (PMSs), such as the balanced scorecard (BSC). Drawing on Granlund's framework (2001) and Giddens' (1979) structuration theory, we engage insights from a longitudinal case study of an Italian local authority to show how managers exercise agency before the mandated implementation of the BSC. This analysis suggests a re-interpretation of Granlund's (2001) factors of inertia (human, institutional and economic) in terms of balance among the three factors, and inclusion of a historic and culturally specific perspective. The findings also encourage a broader consideration of the agency of managers in a public entity before the design and enhancement of a NPM tool.

History

Related Materials

  1. 1.
    DOI - Is published in 10.1016/j.bar.2018.01.002
  2. 2.
    ISSN - Is published in 08908389

Journal

British Accounting Review

Volume

50

Start page

324

End page

339

Total pages

16

Publisher

Academic Press

Place published

United Kingdom

Language

English

Copyright

© 2018 Elsevier Ltd.

Former Identifier

2006082004

Esploro creation date

2020-06-22

Fedora creation date

2018-09-20