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Keywords: Subversion
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Journal Articles
Convergence versus divergence of performance measurement systems: Lessons from spatial variations
Available to Purchase
Qualitative Research in Accounting & Management (2011) 8 (3): 292–314.
Published: 30 August 2011
...Mostafa Jazayeri; Danture Wickramsinghe; Tharusha Gooneratne Purpose The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas...
