... in formal accountability processes transformed non-formal accountability processes and vice versa. Accountability Dynamic duality Health and social care act Health and wellbeing boards Performance measures The purpose of this paper is to explore the relationship between formal and non...

... Positioning theory Performance measures Positioning theory thus has a potential benefit for research that is interested in how accounting is used to construct social interactions and generate emotional hooks. Here, accounting numbers such as performance measures are not seen as objectively “real...

...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...

...) perspective on HC strategy. Pascal Langevin can be contacted at: langevin@em‐lyon.com © Emerald Group Publishing Limited 2010 The form, content and efficacy of performance measurement systems (PMS) have been extensively studied in the management accounting and control systems (MACS) literature...

... on measurements have been a recurring issue, particularly in the media. Wallace (1997) tested this assertion by selecting a sample of firms that began using a residual income performance measure as a base for their compensation plans and compared their performance to a control sample. According to Wallace (ibid...

... Emerald Group Publishing Limited 2007 Performance measures Public sector organizations Auditing Innovations Annual reports External auditing There have been notable changes in accountability mechanisms [1] as New Public Management (Hood, 1995) has advanced. Reporting to external...

... 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. © Emerald Group Publishing Limited 2007 Road safety Performance...

...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...