... accounting systems Calculative cultures Management control practices The old adage that “what gets measured gets done” (Kaplan and Norton, 1992) suggests that performance measurement is inherently pragmatic. In fact, over 50 years ago, Dopuch (1962) argued that accounting is underpinned...

... and management control practices in relation to public value. Design/methodology/approach The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019. Findings In the strategic triangle, the three nodes...