... and social care act Health and wellbeing boards Performance measures The purpose of this paper is to explore the relationship between formal and non-formal processes of accountability and how these develop over time. Prior literature has identified a number of possibilities as to how formal and non...

...., 2019 ; Costa et al., 2019 ; Taffler et al., 2017). For instance, in their recent study of a Swedish Football club, Baxter et al. (2019) explore how performance measures stand “in-between” individuals and help to cohere and coordinate groups (Baxter et al., 2019...

...Agathe Morinière; Irène Georgescu Purpose This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights...

... Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems. Findings – The study finds that the internal management control...

... on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the coupling of budget or PM rules and routines were different in these relatively similar case cities. Design/methodology/approach In this interpretive study, a comparative case setting (e.g. including...

... suggested that companies should implement non‐financial performance measures to monitor the performance drivers at their upstream operational levels. These studies resulted in conceptual frameworks that describe how performance is generated within an organization and how its different components are linked...

... Performance measures Sweden Measurement Measurements have a strong position in today's society. It could even be suggested that we are entering into an age of organizational measurability. This position is consistent with Power (1997) , who painted the dawn of the audit society, and to Day and Klein...

... of transport industry accounting practices particularly in terms of exploring links between performance measurement and road safety. Originality/value A creative reflection on performance measurement and corporate accountability. So Stay‐safe [1] now investigates, truck speed, fatigue, accident ratesAnd...

... interviews as described in Table I . Performance measures Public sector organizations Auditing Innovations Annual reports External auditing SE&A reporting was a special project initiated and conducted by a new central agency, the Council on the Cost of Government (COCOG, 1996 , pp...

...Sven Modell Purpose To examine the political and institutional processes surrounding the construction of consumer‐orientated performance measurement (PM) practices in the Swedish university sector. Design/methodology/approach A longitudinal case study in the Swedish university sector drawing...