Conceptualizing dysfunctional consequences of performance measurement in the public sector

Published online: 14 Mar 2019
gratis
Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although there are reasons to believe that PM may have dysfunctional consequences, when they occur has not been clarified. The aim of this research is to conceptualize the dysfunctional consequences of PM in PSOs. Based on complementarity theory and contingency theory we conclude that dysfunctional consequences of PM are a matter of interactions between PM design and PM use, between control practices in the control system and between PM and context. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.

Cäker, MikaelGothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting,Trondheim Business School, NTNU, Trondheim, Norway; University of Gothenburg, School of Business, Economics and Law, Gothenburg, Sweden (författare)
Åkesson, JohanGothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting,University of Gothenburg, School of Business, Economics and Law, Gothenburg, Sweden (författare)
Högskolan VästAvd för företagsekonomi (creator_code:org_t)
Gothenburg University
Göteborgs universitet

https://doi.org/10.1080/14719037.2019.1577906
http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-13759Till lärosätets (hv) databas
https://doi.org/10.1080/14719037.2019.1577906
https://gup.ub.gu.se/publication/279889

Av författaren/redakt...: Siverbo, Sven, 1 ...; Cäker, Mikael; Åkesson, Johan

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