Transformational change and the vacuum of performance measurement: How a story of success became a failure
本研究通过纵向案例考察地方政府在被迫转型变革时，绩效测量创新如何失效，指出即使合同性高，转型也可能导致绩效测量真空，对公共管理者有警示意义。
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.