REFERENCES
- Amado, R. (2001). Checks, balances and appointments in the public service: Israeli experience in comparative perspective. Public Administration Review, 61(5), 569–584.
- Anthony, R. N., & Young, D. W. (2003). Management control in nonprofit organizations. Boston, MA: McGraw Hill.
- Bogt, H. J. T. (2008). Management accounting change and new public management in local government: A reassessment of ambitions and results. An institutionalist approach to accounting change in the Dutch public sector. Financial Accountability & Management, 24(3), 209–241.
- Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting Organizations and Society, 27(4/5), 303–345.
- Bouckaert, G. (1993). Measurement and meaningful management. Public Productivity and Management Review, 17(1), 31–43.
- Broad, M., Goddard, A., & Von Alberti, L. (2007). Performance, strategy and accounting in local government and higher education. Public Money and Management, 27(2), 119–126.
- Burns, J. (2000). The dynamics of accounting change. Inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, 13(5), 566–596.
- Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25.
- Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 17–41.
- Cave, M., Kogan, M., & Smith, R. (1990). Output and performance measurement in government: The state of the art. London, England: Jessica Kingsley.
- Chenhall, R. H. (2003). Management control systems design within its organisational context: Findings from contingency based research and direction from the future. Accounting, Organisations and Society, 28(2–3), 127–168.
- Coulson, A. (Ed.). (1998). Trust and contracts: Relationships in local government, health and public services. Bristol, UK: The Polity Press
- Darke, P., Shanks, G., & Broadbent, M. (1998). Successfully completing case study research: Combining rigour, relevance and pragmatism. Information Systems Journal, 8(4), 273–289.
- Del Vecchio, M. (2001). Dirigere e governare le amministrazioni pubbliche. Economicità, controllo e valutazione dei risultati. Egea, Milano.
- Di Maggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147–160.
- Di Maggio, P. J., & Powell, W. W. (1991). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. In P. J. Di Maggio & W. W. Powell (Eds.), The new institution in organizational analysis. Chicago, IL: University of Chicago Press.
- Eisenhardt, K. M. (1991). Better stories and better constructs: The case for rigor and comparative logic. Academy of Management Review, 16(3), 620–627.
- Flamholtz, E., Das, T., & Tsui, A. (1985). Toward an integrative framework of organizational control. Accounting Organizations and Society, 10(1), 35–50.
- Granlund, M. (2001). Towards explaining stability in and around management accounting systems. Management Accounting Research, 12(2), 141–166.
- Green, S., & Welsh, M. (1988). Cybernetics and dependence: Reframing the control concept. Academy of Management Review, 13(2), 287–301.
- Hernandez, D. (2002). Local government performance management. Public Management, 84, 10–11.
- Hofstede, G. (1981). Management control of public and not-for-profit activities. Accounting, Organisations and Society, 6(3), 193–211.
- Hoque, Z., & Alam, M. (1999). TQM adoption, institutionalism and changes in management accounting systems: A case study. Accounting and Business Research, 29(3), 199–210.
- Huberman, A. M., & Miles, M. B. (1994). Qualitative data analysis. Thousand Oaks, CA: Sage.
- Hyvonen, T., & Jarvinen, J. (2006). Contract-based budgeting in health care: A study of the institutional processes of accounting change. European Accounting Review, 15(1), 3–36.
- Jarvinen, J. (2006). Institutional pressures for adopting new cost accounting systems in Finnish hospitals: Two longitudinal case studies. Financial Accountability & Management, 22(1), 21–46.
- Johansson, T., & Siverbo, S. (2009). Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change. Management Accounting Research, 20(2), 146–162.
- Johnsen, A. (2000). Performance measurement: Past, present and future. Paper presented at the Performance Measurement Association Conference, Centre of Business Performance, Cambridge.
- Kaplan, R., & Norton, D. (1996, January/February). Using the balanced scorecard as a strategic management system. Harvard Business Review, 75–85.
- Lebas, M. J. (1995). Performance measurement and performance management. International Journal of Production Economics, 41(1), 23–35.
- Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76–101.
- Malmi, T., & Brown, D. A. (2008). Management control systems as a package: Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300.
- Meyer, R., & Rowan, B. (1977). Institutional organisations: Formal structures as myth and ceremony. American Journal of Sociology, 80, 340–363.
- Neely, A. (1998). Measurement business performance – why, what and how. The Economist, London.
- Nooteboom, B. (2002). Trust: Forms, foundations, functions, failures and figures. Cheltenham, UK: Edward Elgar.
- Nuti, S., Seghieri, C., & Vainieri, M. (2012). Assessment and improvement of the Italian healthcare system: First evidence from a pilot national performance evaluation system. Journal of Healthcare Management, 57(3), 182–198.
- Pettigrew, A. M. (1990). Longitudinal field research on change: Theory and practice. Organization Science, 1(3), 267–292.
- Power, M. (1999). The audit society: Rituals of verifications. Oxford, UK: Oxford University Press.
- Radnor, Z. J., & Lovell, B. (2003). Success factors for implementation of the balanced scorecard in a NHS multi-agency setting. International Journal of Health Care Quality Assurance, 16(2), 99–108.
- Radnor, Z., & McGuire, M. (2004). Performance management in the public sector: Fact or fiction? International Journal of Productivity and Performance Management, 53(3), 245–260.
- Scapens, R. W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1–30.
- Scapens, R. W., & Jazayeri, M. (2003). ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12(1), 201–233.
- Siegel, J., & Shim, J. (2000). Accounting handbook. Hauppauge, NY: Barron’s Educational Series.
- Simons, R. (2000). Performance measurement and control systems for implementing strategy: Text and cases. Englewood Cliffs, NJ: Prentice-Hall.
- Soin, K., Seal, W., & Cullen, J. (2002). ABC and organizational change: An institutional perspective. Management Accounting Research, 13(2), 249–271.
- Van de Ven, A. H., & Poole, M. S. (2002). Field research methods. In J. A. C. Baum (Ed.), Companion to organizations. Oxford, UK: Blackwell Publishers.
- Van der Steen, M. (2007). Inertia and management accounting change. The role of ambiguity and contradiction between formal rules and routines. Accounting, Auditing & Accountability Journal, 22(5), 736–761.
- Van der Bij, J. D., & Vissers, J. M. H. (1999). Monitoring health- care processes: A framework for performance indicators. International Journal of Quality Assurance, 12(5), 214–221.
- Van Dooren, W. (2011, March). Better performance management. Public Performance & Management Review, 34(3), 421–434.
- Van Perseum, K. A., Pratt, M. J., & Lawrence, S. R. (1995). Health management Performance. A review of measures and indicators. Accounting, Auditing & Accountability Journal, 8(5), 34–70.
- Vibert, F. (2007). The rise of unelected. Democracy and the new separation of powers. Cambridge, UK: Cambridge University Press.
- Yin, R. K. (1994). Case study research: Design and methods. London, UK: Sage.