Location of Repository

The alignment between performance measurement and strategy in central government agencies

By Panupak Pongatichat

Abstract

This research involved an investigation of the alignment between performance measurement and strategy in central government agencies. A review of the literature suggested that, although the topic is of great interest and importance, it has been underresearched. The context of the existing studies appears to be based primarily on for-profits/business rather than not-for-profit/public sector domain. Moreover, the existing research is mainly normative lacking supporting empirical evidence.\ud \ud The objectives of this research were to (1) develop greater understanding of performance measurement in the public sector, and (2) provide supporting empirical evidence in place of the normative arguments regarding the alignment between performance measurement and strategy.\ud \ud This research aimed to answer the question, ‘how, in central government agencies, is the alignment between performance measurement and strategy managed?’\ud \ud This interpretive multiple-case research comprised of the studies of four central government agencies in Thailand. The primary data source was interview data supported by documentation. The interpretational analyses were conducted both at intra-case and inter-case levels.\ud \ud This research found that public officials often regarded, ‘strategy’ as equivalent to ‘policy’ and that these terms were used interchangeably. The research also found that the existing definitions of fundamental performance measurement/management terminologies did not fit comfortably with public sector management owing mainly to their lack of practical perspectives. This research proposed refined terminologies.\ud \ud Additionally, the research found eight advantages of stategy-misaligned performance measurement despite the absence of their recognition in the existing literature. As a result, misalignment could be preferable in some circumstances. However, public managers were under pressure to demonstrate alignment between performance measurement and strategy thus ‘alignment tensions’ occurred in practice.\ud \ud In order to deal with these tensions, three strategies were identified including (1) neglecting the tensions (as in ‘do-nothing strategy’), (2) attempting to realign performance measurement with strategy (as in ‘realigning strategy’, and (3) directing attention from the alignment issue (as in ‘distracting strategy’)

Topics: HC, JQ
OAI identifier: oai:wrap.warwick.ac.uk:2601

Suggested articles

Preview

Citations

  1. (2000a) Case Study Research Methods.
  2. (2003a) Better Budgeting or Beyond Budgeting?.
  3. (2003b) Dysfunctional Performance through Dysfunctional Measures.
  4. (1993). 1) Research Methodsfor Managers.
  5. 1) Strategic Performance Measurement and Management in Nonprofit Organizations. Nonprofit Management and Leadership,
  6. (1999). 21" Century Community Focus: Better Results by Linking Citizens, Government, and Performance Measurement.
  7. (1994). A
  8. (1983). A Case Study in Case Research: Marketing Implementation. Working paper 9-585-142,
  9. (1980). A Classification and Evaluation of Research in Operations Management.
  10. (1979). A Conceptual Framework for the Design of Organizational Control Mechanisms.
  11. (1990). A Dual Methodology for Case Studies: Synergistic Use of a Longitudinal Single Site with Replicated Multiple
  12. (2000). A Framework for Auditing and Enhancing Performance Measurement Systems.
  13. (1997). A Framework for Proactive Performance Measurement System Introduction.
  14. (2002). A Framework of the Factors Affecting the Evolution of Performance Measurement Systems.
  15. (1981). A Perspective on the Challenge of Public Management: Environmental Paradox and Organizational Culture.
  16. (1991). A Public Management for All Seasons? Public Administratioi4
  17. (1997). A Stakeholder Approach to Strategic Performance Measurement. Sloan Management Review,
  18. (1997). A Strategic Alignment Approach for Effective Business Process Reengineering: Linking Strategy, Processes and Customers for Competitive Advantage.
  19. (1996). A Survey and Taxonomy of Strategy-Related Performance Measures for Manufacturing,
  20. (2000). A Systems Perspective of Performance Management in Public Sector Organisations.
  21. (1994). A Taxonomy ofPerformance Measurement Frameworks.
  22. (1975). A Theory ofPublic Bureaucracy.
  23. (2001). A Two-Country Comparison of Public Sector Performance Reporting: the Tortoise and Hare? Financial Accountability and Management,
  24. (2001). a) Transforming the Balanced S corecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons,
  25. (1976). Accounting and Human Behavior. Englewood Cliffs,
  26. (1989). Accounting for Competitive Performance.
  27. (1983). Accounting, Budgeting and Control Systems in their Organizational Context: Theoretical and Empirical Perspectives. Accounting, Organizations and Society,
  28. (2002). Action Research for Operations Management.
  29. (1989). Administrative Reforms as Routines.
  30. (2001). Aligning Performance Measurements with Organizational Strategies.
  31. (1989). Alternative Research Paradignis in Operations.
  32. (1979). Ambiguity and Choice in Organizations.
  33. (1984). An Analysis of Research Methodologies,
  34. (1995). An Empirical Study of Division and Plant Performance Measurement Systems in Selected World Class Manufacturing Firms: Linkages for Competitive Advantage.
  35. (1978). An Evolving Logic of Participant Observation, Educational Ethnography and other Case Studies,
  36. (2000). An Institutional Perspective on Performance Measurement and Management in the 'New Public Sector'.
  37. (1993). Applications ofCase Study Research Thousand Oaks,
  38. (1998). Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
  39. (1989). Are Your Performance Measures Obsolete? Management Accounting,
  40. (1996). Asking Questions,
  41. (1998). Avoiding Performance Measurement Traps: Ensuring Effective Incentive Design and Implementation.
  42. (1995). Background Paper to the OECD Conference on Auditing.
  43. (2002). Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results.
  44. (2001). Balanced Scorecard: Theoretical Perspectives and Public Management Implications.
  45. (1999). Battle of the Scorecard Tests.
  46. (2001). Benchmarking and Performance Management in Clinical Pharmacy.
  47. (1999). Benchmarking and Performance Measurement in Public Sectors: Towards Learning for Agency Effectiveness.
  48. (1996). Best Practices Benchniarking,
  49. (1998). Better By Far. London: Audit Commission.
  50. (1991). Better Stories and Better Constructs: the Case for Rigor and Comparative Logic. Academy ofManagement Review,
  51. (1986). Beyond the Managerial Model: the Case for Broadening Performance Assessment
  52. (2002). Budget Document, volume III, Budget Expenditureforfiscal year 2003, Book L [Document
  53. (1989). Building Theories form Case Study Research.
  54. (1989). Bureaucracy. What Government Agencies Do and Why They Do It.
  55. (2002). Business Performance Measurement Theory and Practice. Cambridge:
  56. (2002). Business Performance Measures and Alignment Impact on Strategy: the Role of Business Improvement Models.
  57. (1969). Business Strategy Selected Readings.
  58. (1984). Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation.
  59. (1994). Can Governments Learn?
  60. (1992). Capital Disadvantage: America's Failing Capital Investment Systern.
  61. (1994). Case Study Research: Design and Methods (2 nd edn). Thousand Oaks,
  62. (2003). Case Study Research: Design and Methods (3d edn). Thousand Oaks,
  63. (2002). Clarifying Convergence: Striking Similarities and Durable Differences in Public Management Reform. Public Management Review,
  64. (2003). Coming Up Short on Nonfinancial Performance Measurement.
  65. (2003). Commentary on 'Taking Strategy Seriously': the Rules of Evidence and Bandwagon Effects.
  66. (1999). Comparative Performance Measurement.
  67. (1975). Comparing Public and Private Management: an Exploratory Essay. Public Administration Review,
  68. (1998). Comparing Public and Private Organizations: an Exploratory Analysis of Three Frameworks.
  69. (1976). Comparing Public and Private Organizations. Public Administration Review,
  70. (1985). Competitive Advantage.
  71. (1980). Competitive Strategy.
  72. (1990). Competitiveness through Strategic Responseý
  73. (1993). Conducting Case Study Research in Operations Management.
  74. Constitution ofthe Kingdom of Thailancl B.
  75. (1995). Contemporary Strategy Analysis.
  76. (1985). Control in Business Organizations.
  77. (1994). Coordination and Control in a Government Agency: Contingency and Institutional Perspectives on GAO Audits.
  78. (2000). Coping with Ambiguity: Reconciling External Legitirmcy and Organizational Implementation in Performance Measurement.
  79. (1995). Creating Public Value: Strategic Management in Government.
  80. (1996). Data Collection andAnalysis.
  81. (1975). Degrees of Freedom and the Case Study.
  82. (1992). Designing and Implementing a New Cost Management System.
  83. (2003). Designing Performance Measurement Systems for Teams: Theory and Practice.
  84. (2000). Designing Social Research.
  85. (2000). Designing, Implementing and Updating Perforrnance Measurement Systems.
  86. (1995). Developing a Business Performance Evolution System: an Analytic Hierarchical Model.
  87. (2001). Developing a Performance Management System for a Federal Public Health Program:
  88. (1999). Developing a Performance Scorecardfor Public Health Programs and Services: Children's Medical Services in Los Angeles County (California).
  89. (1979). Divisional Perfon-nance Measurement:
  90. (1990). Do Financial and Nonfinancial Performance Measures Have to Agree?
  91. (1996). Doc um e nt in Th ai- a'I LTna 11 11 -1 ra ( Lo dt afto) ?
  92. (2000). Document in Tbai--d1iTnnu nm. (Lodacd) 02 711d7l A It rW.
  93. (2001). Document in Tbai-AIITnnu n. m. (Lodrdm) IIAIUnr7fj; 1, ddUYnL? 7u n.;
  94. (1998). Document in Thai- mrnifiripgoln 7YR. T7 ; IJUllallPlU
  95. (1999). Document in Thai-d-nInnu nm.
  96. (2000). Dynamics of Performance Measurement Systems.
  97. (1966). Educational Research: an Introduction (6hedn). White Plains,
  98. (1995). Effective Process Management through Performance Measurement: Part I-Applications of Total Quality-Based Performance Measurement.
  99. (1995). Effective Process Management through Performance Measurement: Part II-Benchmarking Total Quality-Based Performance Measurement for Best Practice.
  100. (1995). Effective Process Management through Performance Measurement: Part III-an Integrated Model of Total Quality-Based Performance Measurement. Business Process Re-engineering and
  101. (1968). Empirical Foundations ofEducational Research Engle wood Cliffs,
  102. (1990). Empirical Research Methods in Operations Management.
  103. (1991). Empirical Science: New Frontier
  104. (1993). et at
  105. (1962). Explanations, Predictions, and Laws. Minnesota Studies in the Philosophy ofScience, 3,70-23 0., Shulver,
  106. (1984). Exploring the Concept of "Fit" in Strategic Management. The Academy ofManagement Review,
  107. (2000). External Relations and Office Automation Development Branch, Bureau of the Budget
  108. (1989). Fourth Generation Evaluation.
  109. (1996). From Balanced Scorecard to Strategic Gauges: Is Measurement Worth It?
  110. (1997). General Accounting Office
  111. (1986). Generic Business Strategies, Organizational Context and Performance: an Empirical Investigation.
  112. (1987). Goal Setting in the Management of Operations.
  113. (2002). Good Enough' Performance Measurement: a Trade-Off between Activity and Action.
  114. (2000). Governance Reform in Thailand: Questionable Assumptions, Uncertain Outcomes.
  115. (2003). Government Accountability and Performance Measurement. Critical Perspectives on,
  116. (2001). Grounded Theory in Management Research.
  117. (1998). Guide to a BSC Performance Management Methodology. USA: Procurement Executives'
  118. (2004). How Process Defines Performance Management.
  119. (1984). Implanting Strategic Management.
  120. (1979). Implementation (2nd edn).
  121. (2004). Implementing Performance Measurement Innovations: Evidence from Government.
  122. (1978). Implementing Public Service Employment,
  123. (1984). Implementing Strategy.
  124. (1998). Improving Business Performance: Are You Measuring Up?
  125. (1991). Improving Business Processes. TQMMagazine,
  126. (1983). In Search ofExcellence: Lessonsftom America's Best Run Companies.
  127. (1967). Inside Bureaucracy.
  128. (1995). Institutions and Organizations. - Theory and Research.
  129. (1997). Integrated Performance Measurement Systems: an Audit and Development Guide.
  130. (1985). Integrating Productivity and Quality Management.
  131. (1994). Integrating Strategy with Performance Measures.
  132. (1991). International Factory Productivity Gains.
  133. (1999). Interviewingfor Social Scientists.
  134. (1998). Involving Middle Managers in Strategy Makin& Long Range Planning,
  135. (1997). Linking Organizational Effectiveness, Key Success Factors and Performance Measures: an Analytical Framework.
  136. (1997). Linking the Balanced Scorecard to Strategy. Long Range Planning,
  137. (2001). Local Government Measurement Use to Focus on Performance and Results. Evaluation and Program Planning,
  138. (1988). Longitudinal Field Research on Change: Theory and Practice. Paper presented at the
  139. (1994). Making Best Use of Performance Measures and Information.
  140. (1996). Making Sense of Qualitative Data. - Complementary Research Strategies.
  141. (1992). Manage Your Numbers to Match Your Strategy.
  142. (2003). Management by Measurement? Public Management Practices amidst Ambiguity.
  143. (1997). Management Control Systems and Strategy: a Critical Review.
  144. (1994). Management Control Systems.
  145. (2002). Management or Politics-or Both? How Management by Objectives May be Managed: A Swedish Example.
  146. (1964). Managerial Breakthrough: a New Concept offhe Manager's Job.
  147. (1980). Managing Our Way to Economic Decline.
  148. (2002). Managing Processes through Teamwork.
  149. (1989). Manufacturing Performance: Local versus Global Performance Measures.
  150. (1985). Manufacturing- The Formidable Competitive Weapon.
  151. (1969). Manufacturing-Missing Link in Corporate Strategy.
  152. (2002). Mastering Strategic Management.
  153. (2001). Measures that Matter How to Fine-Tune Your Performance Measures.
  154. (1990). Measuresfor Manufacturing Excellence.
  155. (1983). Measuring Manufacturing Perfonnance: a New Challenge for Managerial Accounting Research. Accounting Review,
  156. (1996). Measuring Outcome in the Public Sector. London: Taylor and Francis.
  157. (2003). Measuring Perfortnance in a Changing Business Enviromnent.
  158. (2000). Measuring Public Sector Capacity. World Development,
  159. (1998). Measuring Public Sector Effectiveness Using Private Sector Methods.
  160. (2001). Measuring What Matters in Nonprofits.
  161. (2003). Mission Statements: Is It Time to Shelf Them?
  162. (1979). Mixing Qualitative and Quantitative Methodg Triangulation in Action. Administrative Science Quarterly,
  163. (1999). Multilevel Design of Perfon-nance Measurement Systems: Enhancing Strategic Dialogue throughout the Organization. Management A cco unting Research,
  164. (1985). Naturalistic Inquiry.
  165. (1985). Non-Profit Perforniance Indicators in the Public Sector.
  166. (1985). Of Strategies, Deliberate and Emergent.
  167. (1998). Office of the Civil Service Commission
  168. (1988). On Alternative Strategies for Doing Research in the Management and Social Sciences.
  169. (1998). On Theory in Operations Management.
  170. Organic Law on Counter Corruption Act,
  171. (1976). Organization Size and Structuralist Perspective: a Review, Critique and Proposal. Administrative Science Quarterly,
  172. (1977). Organization Theory: an. Ecological View,
  173. (1992). Organizational Alignment as Competitive Advantage.
  174. (1995). Outcome-Related Performance indicators and Organizational Control in Public Sector,
  175. (1978). Patterns in Strategy Formulation.
  176. (1994). Perfon-nance Measurement in Local Government-Concept and Practice.
  177. (1996). Performance Auditing, New Public Management and Performance Improvement: Questions and Answers.
  178. (2002). Performance Breakthroughs: Improving Performance in Public Sector Organisations. London: Audit Commission.
  179. (1985). Performance Criteria and Incentive Systems.
  180. (1989). Performance Evaluation of Govemment Agencies.
  181. (1995). Performance Management: the Foundation for a High-Performance Organization.
  182. (1992). Performance Measured Performance Gained.
  183. (1993). Performance Measurement and Change in Local Government: a General Case and a Childcare Application. Public Money and Management, OctoberDecember,
  184. (2000). Performance Measurement and Control Systemsfor Implementing Strategy Texts and Cases.
  185. (2001). Performance Measurement and Institutional Processes: A Study of Managerial Responses to Public Sector Reform.
  186. (1995). Performance Measurement and Performance Management.
  187. (1998). Performance Measurement and Strategic Change.
  188. (2000). Performance Measurement Frameworks, in Neely, A. (ed) Performance Measurement-Past, Present, and Future.
  189. (1998). Performance Measurement in a Theory of Constraints Environment.
  190. (1996). Performance Measurement in Service Businesses Revisited.
  191. (1995). Performance Measurement in the Public Sector: Challenges and Opportunities.
  192. (2004). Performance Measurement Myths in the Public Sector a Research note.
  193. (2004). Performance Measurement Process: Definition and Ownership.
  194. (1995). Performance Measurement System Design: a Liierature Review and Research Agenda.
  195. (1996). Performance Measurement System Design: Should Process Based Approaches be Adopted?
  196. (1999). Performance Measurement System Design: Testing a Process Approach in Manufacturing Companies.
  197. (1992). Performance Measurement Systems as Change Agents: a Casefor Further Research
  198. (2001). Performance Measurement Systems: Models, Characteristics and Measures.
  199. (2001). Performance Measurement: Flying in the Face of Fashion.
  200. (1991). Performance Measurement: Implementing Strategy. Management Accounting,
  201. (1998). Performance Measurement: Investors' Balanced Scorecards.
  202. (1992). Performance Measurement: the Balanced Scorecard Approach.
  203. (2000). Performance Measurement.
  204. (1992). Performance Measurementfor World Class Manufacturing a Modelfor American Companies.
  205. (1993). Performance Measurements in the Central Government Departments of the Netherlands. Public Productivity and Management Review,
  206. (1994). Performance Measures: Gaps, False Alarms and the "Usual Suspects".
  207. (1983). Philosophy and Sociology ofScience: an Introduction.
  208. (1966). Philosophy offatural Science. Englewood Cliffs,
  209. (1989). Planning and Measurement
  210. (1977). Policy as a Field of Management Theory. Academy ofManagement Review,
  211. (1993). Principals, Agents and the Economics of Accountability in
  212. (2001). Process Improvement through Performance Measurement: the Balanced Scorecard Methodology.
  213. (1972). Production, Information Costs, and Economic Organization.
  214. (2001). Promoting the Utilization of Performance Measures in Public Organizations: an Empirical Study of Factors Affecting Adoption and Implementation.
  215. (2002). Public Affairs and Political Strategy: Tbeoretical Foundations.
  216. (1983). Public and Private in Social Life.
  217. (1983). Public and Private Management: Are They Fundamentally Alike in All Unimportant Respects?, in
  218. (1985). Public and Private Sector Differences: CEOS' Perceptions of Their Role Envirom-nents.
  219. (2000). Public Management Reform.
  220. (1993). Qualitative Data Analysis: a User-Friendly Guidefor Social Scientists.
  221. (2000). Qualitative Methods in Management Research (2nd edn). Thousand Oaks,
  222. (1998). Qualitative Research Methodsfor the Social Sciences (3rd edn).
  223. (1992). Quality Criteria for Public Service: a Working Model.
  224. (1998). Quality-Focused Performance Measurement Systems: a Normative Model.
  225. (2000). Quantitative Models for Performance Measurement
  226. (1979). Quasi-Experimentation: Design andAnalysis Issuesfor Field Settings.
  227. (1997). rd edn).
  228. (1993). Real World Research: a Resourcefor Social Scientists and PractionerResearchers.
  229. (2000). Realigning Organisational Variables to Support Workplace Behaviour.
  230. (1994). Realizing Strategy through Measurement.
  231. (1982). Reasoning, Learning and, 4ction.
  232. (2001). Recent Trends in Performance Measurement Systems-the Balanced Scorecard Approach.
  233. (1978). Reflecting Corporate Strategy in Manufacturing Decisions. Business Horizons,
  234. (1987). Relevance Lost: The Rise and Fall of Management Accounting.
  235. (1992). Relevance Regaine&ftom Top-Down Control to Bottom-Up Empowerment.
  236. (1970). Research Methodology in the Management Sciences: Formalism or Empiricism.
  237. (2001). Researching Your Professional Practice.
  238. (1998). Risk Culture in Public and Private Organizations.
  239. (1993). Rules and Governance in the Public Sector the Case of Civil Service.
  240. (1995). Sensemaking in Organizations. Thousand Oaks,
  241. (2001). Service Operations Management.
  242. (2001). Service Quality Performance Measurement in Public/Private Sectors.
  243. (1998). Seven Pitfalls to Avoid )Nben Establishing Perforrilance Measures.
  244. (1994). Social Research Methods: Qualitative and Quantitative Approaches (3rd edn).
  245. (1998). Social Science in Question.
  246. (1979). Sociological Paradigms and Organizational Analysis.
  247. State A udit A ct,
  248. (2004). Stimulating Performance-Driven Behaviour to Obtain Better Results.
  249. (1998). Strategic Change in Public Services: a Productivity and Perfonnance Perspective. Strategic Change,
  250. (1978). Strategic Choice as a Negotiated Outcome.
  251. (1990). Strategic Controk Milestonesfor Long-term Performance.
  252. (1990). Strategic Control and Performance Measurement.
  253. (1997). Strategic Intent, Measurement Capability, and Operational Success: Making the Connection.
  254. (1979). Strategic Management: Not-for-profit Organizations,
  255. (1995). Strategic Managementfor Nonprofit Organizationr Theory and Cases.
  256. (2000). Strategic Operations Management.
  257. (2000). Strategic Performance Management: a Balanced Approach to Performance Management Issues in Local Goverm-nent. Management Accounting Research,
  258. (1997). Strategic Performance Measurement in Government.
  259. (1994). Strategic Planning in Public Sector Organizations. Executive Development,
  260. (1995). Strategic Planningfor Public and Nonprofit Organizations
  261. (2003). Strategy and Strategic Decision-Making in the Smaller Local Authority.
  262. (1978). Strategy Formulation: Analytical Concepts.
  263. (2002). Strategy Mapping in the Public Sector. Long Range Planning,
  264. (1973). Strategy-Making in Three Modes.
  265. (1980). Strategy, Distinctive Competence, and Organisational Performance.
  266. (1999). Taking a Critical Perspective to the European Business Excellence Model Using a Balanced Scorecard Approach: a Case Study in the Service Sector.
  267. (1970). Task Accomplishment and Management of Time,
  268. (1995). The 'New Public Management' in the 1980s: Variations on a Theme. Accounting Organizations and Society,
  269. (1987). The Adolescence of Institutional Theory.
  270. (1971). The Anachronistic Factory.
  271. (1995). The Art of Case Study Research. Thousand Oaks,
  272. (1999). The Audit Society.
  273. (2000). The Balance on the Balanced Scorecard--r-a Critical Analysis of Some of Its Assumptions.
  274. (2001). The Business Excellence ModeL Brussels: European Foundation for Quality Management.
  275. (1992). The Case for Performance Monitoring.
  276. (1987). The Case Research Strategy in Studies of Information Systems.
  277. (1981). The Case Study Crisis: Sonie Answers. Administrative Science Quarterly,
  278. The Case Study Method ofScholarly Research. available online (15/03/2002) at: http: //www.
  279. (1996). The Changing Basis of Performance Measurement.
  280. (2004). The Characteristics of Performance Management Research: Implications and Challenges.
  281. (1990). The Choice of Productivity Measured in Organizations, in
  282. (1980). The Contingency Theory of Management Accounting: Achievement and Prognosis. Accounting, Organizations and Society,
  283. (2002). The Corruption of Managerial Techniques by Organizations. Human Relations,
  284. (1996). The Design and Implementation of the Balanced Business Scorecard-an Analysis of Three Companies in Practice.
  285. (1967). The Discovery of Grounded Theory: Strategiesfor Qualitative Research
  286. (1977). The Elusive Phenomena.,
  287. (1999). The Forces that Shape Organisational Performance Measurement Systems: an Interdisciplinary Review.
  288. (1980). The Historical Development of the Strategic Management Concept.
  289. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. Accounting Review,
  290. (1988). The Management Control Function.
  291. (1988). The Management of Performance in the Public Sector. Public Money
  292. (1996). The Manager, the Citizen, the Politician and Performance Measures.
  293. (1999). The New Management ofBritish Local Governance. Hampshire:
  294. (1990). The New Performance Challenge: Measuring Gperationsfor World-Class Competition, Homewood, IL: Business One Irwin.
  295. (2000). The Performance Measurement Panacea. Accounting Forum,
  296. (1999). The Performance Measurement Revolution: Why Now and What Next?
  297. The Performance Prism in Practice.
  298. (1986). The Productivity Paradox. Harvard Business Review, July-August,
  299. (1988). The Public-Private Distinction in Organization Theory: a Critique and Research Strategy. The Academy ofManagement Review,
  300. (1970). The Research Act., a Theoretical Introduction to Sociological Methods.
  301. (2000). The Research Interview.
  302. (2000). The Role of Leadership in the Modernization and Improvement of Public Services.
  303. (1970). The Science ofEducational Research (2 nd edn).
  304. (1997). The Service Profit Chain.
  305. (1986). The Strategic Importance of Managing Myopia. Sloan Management Review,
  306. (1987). The Strategy Concept I: Five Ps for Strategy.
  307. (1987). The Strategy Concept II: another Look at Why Organizations Need Strategies.
  308. (1979). The Structuring of Organizations. Englewood Cliffs,
  309. (2002). The Success and Failure of Performance Measurement Initiatives: Perceptions of Participating Managers.
  310. (2004). The Two Worlds of Operations Management Research and Practice: Can They Meet Should They Meet?
  311. (2001). Theory and Practice in SME Performance Measurement Systems.
  312. (1993). Theory for the Moral Sciences: Crisis of Identity and Purpose,
  313. (1982). Thinker Toys, in Theory Construction in Marketing. Some Thoughts on Thinking.
  314. (2004). Third-generation Balanced Scorecard: Evolution of an Effective Strategic Control Tool.
  315. (1993). Total Quality Management: the Route to Improving Performance.
  316. (1983). Toward a More Reflective Social Science,
  317. (1977). Toward a Multi-Level Congruence Theory of Organization.
  318. (1997). Towards Developing a Methodology for Doing Qualitative Research- the Dynamic-Comparative Case Study Method.
  319. (1994). Transforming Qualitative Data Description, Analysis, and Interpretation. Thousand Oaks,
  320. (1992). Use of Non-financial Performance Measures.
  321. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review,
  322. (1975). Using the Case Survey Method to Analyze Policy Studies.
  323. (1993). We Need to Measure, Not Count. Wall
  324. (1994). What Does the Citizen's Charter Mean?,
  325. (1956). What is Explanation?,
  326. (1984). Yesterday's Accounting Undermines Production.

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.