Examining the process of performance measurement system design and implementation in two Italian public service organizations
通过案例研究，考察了平衡计分卡绩效测量系统在两家意大利公共部门组织的实施过程，发现系统开发需与组织内外部环境对齐，且新兴利益相关者和管理文化对成功至关重要。
Abstract In the last two decades, the adoption of new public management (NPM) practices in the public sector has increased as public sector organizations seek to improve efficiency, effectiveness and public accountability. We present case study findings of a NPM initiative to implement balanced scorecard (BSC) performance measurement systems in two Italian public sector organizations. This study considers the question of whether the BSC development process can be effectively translated into the public sector context. Our findings highlight the importance of aligning the development of performance management systems with a greater understanding of the internal and external environment of public sector organizations. Our results further emphasize the significant role of emergent stakeholders and management culture for the success of NPM performance management initiatives.