Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7414567 | The British Accounting Review | 2018 | 16 Pages |
Abstract
The aim of this study is to examine the institutional context during the emergence of New Public Management (NPM), which created pressure on public sector organizations to implement performance management systems (PMSs), such as the balanced scorecard (BSC). Drawing on Granlund's framework (2001) and Giddens' (1979) structuration theory, we engage insights from a longitudinal case study of an Italian local authority to show how managers exercise agency before the mandated implementation of the BSC. This analysis suggests a re-interpretation of Granlund's (2001) factors of inertia (human, institutional and economic) in terms of balance among the three factors, and inclusion of a historic and culturally specific perspective. The findings also encourage a broader consideration of the agency of managers in a public entity before the design and enhancement of a NPM tool.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Laura Maran, Enrico Bracci, Robert Inglis,