The role of organisational culture and leadership style in performance measurement and management: a longitudinal case study

References

• Abernethy, M. A., J. Bouwens, and L. van Lent. 2009. “Leadership and Control System Design.” Management Accounting Research 21 (1): 1–41.
   Web of Science ®Google Scholar
• Agostino, D., and M. Arnaboldi. 2015. “How Performance Measurement Systems Support Managerial Actions in Networks: Evidence from an Italian Case Study.” Public Organization Review 15 (1): 117–137. doi:10.1007/s11115-013-0264-5.
   Google Scholar
• Ammons, D. N., and W. C. Rivenbark. 2008. “Factors Influencing the Use of Performance Data to Improve Municipal Services: Evidence from the North Carolina Benchmarking Project.” Public Administration Review 68 (2): 304–318. doi:10.1111/j.1540-6210.2007.00864.x.
   Web of Science ®Google Scholar
• Anderson, Marc H., and Peter Y. T. Sun. 2017. “Reviewing Leadership Styles: Overlaps and the Need for a New ‘Full‐Range’ Theory.” International Journal of Management Reviews 19 (1): 76–96. doi:10.1111/ijmr.12082.
   Web of Science ®Google Scholar
• Antonakis, John, Bruce J. Avolio, and Nagaraj Sivasubramaniam. 2003. “Context and Leadership: An Examination of the Nine-Factor Full-Range Leadership Theory Using the Multifactor Leadership Questionnaire.” The Leadership Quarterly 14 (3): 261–295. doi:10.1016/S1048-9843(03)00030-4.
   Web of Science ®Google Scholar
• Arnaboldi, M., and G. Azzone. 2010. “Constructing Performance Measurement in the Public Sector.” Critical Perspectives on Accounting 21 (4): 266–282. doi:10.1016/j.cpa.2010.01.016.
   Google Scholar
• Arnaboldi, M., I. Lapsley, and I. Steccolini. 2015. “Performance Management in the Public Sector : The Ultimate Challenge.” Financial Accountability & Management 31 (1): 1–23. doi:10.1111/faam.12049.
   Web of Science ®Google Scholar
• Assiri, A., M. Zairi, and R. Eid. 2006. “How to Profit from the Balanced Scorecard: An Implementation Roadmap.” Industrial Management & Data Systems 106 (7): 937–952. doi:10.1108/02635570610688869.
   Web of Science ®Google Scholar
• Avolio, B. J., and B. M. Bass. 1995. “Individual Consideration Viewed at Multiple Levels of Analysis: A Multi-Level Framework for Examining the Diffusion of Transformational Leadership.” The Leadership Quarterly 6 (2): 199–218. doi:10.1016/1048-9843(95)90035-7.
   Web of Science ®Google Scholar
• Bao, G., X. Wang, G. L. Larsen, and D. F. Morgan. 2013. “Beyond New Public Governance: A Value-Based Global Framework for Performance Management, Governance, and Leadership.” Administration & Society 45 (4): 443–467. doi:10.1177/0095399712464952.
   Web of Science ®Google Scholar
• Barratt, M., T. Y. Choi, and M. Li. 2011. “Qualitative Case Studies in Operations Management: Trends, Research Outcomes, and Future Research Implications.” Journal of Operations Management 29 (4): 329–342. doi:10.1016/j.jom.2010.06.002.
   Web of Science ®Google Scholar
• Bartolomeo, F. 2014–2016. “La performance dei tribunali italiani nel settore civile.” Accessed 28 September 2021. https://webstat.giustizia.it/Analisi%20e%20ricerche/Performance%20Tribunali%20settore%20Civ ile%202016.pdf.
   Google Scholar
• Bass, B. M. 1985. Leadership and Performance beyond Expectation. New York, NY: Free Press.
   Google Scholar
• Bass, B. M. 1995. “Theory of Transformational Leadership Redux.” The Leadership Quarterly 6 (4): 463–478. doi:10.1016/1048-9843(95)90021-7.
   Web of Science ®Google Scholar
• Bass, B. M., and B. J. Avolio. 1995. Multifactor Leadership Questionnaire. Mind Garden, Inc.
   Google Scholar
• Bass, B. M., and B. J. Avolio. 1994. Improving Organizational Effectiveness through Transformational Leadership. Sage.
   Google Scholar
• Bass, B. M., and P. Steidlmeier. 1999. “Ethics, Character, and Authentic Transformational Leadership Behavior.” The Leadership Quarterly 10 (2): 181–217. doi1016/S1048-9843(99)00016-8. doi:10.1016/S1048-9843(99)00016-8.
   Web of Science ®Google Scholar
• Bisbe, J., and D. Otley. 2004. “The Effects of the Interactive Use of Management Control Systems on Product Innovation.” Accounting, Organizations and Society 29 (8): 709–737. doi:10.1016/j.aos.2003.10.010.
   Web of Science ®Google Scholar
• Bititci, U. S., P. Garengo, V. Dörfler, and S. Nudurupati. 2012. “Performance Measurement: Challenges for Tomorrow.” International Journal of Management Reviews 14 (3): 305–327. doi:10.1111/j.1468-2370.2011.00318.x.
   Web of Science ®Google Scholar
• Bititci, U. S. 2015. Managing Business Performance: The Science and the Art. John Wiley & Sons.
   Google Scholar
• Bititci, U., S. Cavalieri, and G. von Cieminski. 2005. “Implementation of Performance Measurement Systems: Private and Public Sectors.” Production Planning and Control 16 (2): 99–100.
   Web of Science ®Google Scholar
• Bititci, U. S., K. Mendibil, S. Nudurupati, P. Garengo, and T. Turner. 2006. “Dynamics of Performance Measurement and Organisational Culture.” International Journal of Operations & Production Management 26 (12): 1325–1350. doi:10.1108/01443570610710579.
   Web of Science ®Google Scholar
• Bititci, U. S., T. Turner, D. Mackay, D. Kearney, J. Parung, and D. Walters. 2007. “Managing Synergy in Collaborative Enterprises.” Production Planning & Control 18 (6): 454–465. doi:10.1080/09537280701494990.
   Web of Science ®Google Scholar
• Bolden, R., J. Gosling, and A. Marturano, and P. Dennison. 2003. “A Review of Leadership Theory and Competency Frameworks.” https://ore.exeter.ac.uk/repository/handle/10036/17494
   Google Scholar
• Bourne, M., A. Neely, K. Platts, and J. Mills. 2002. “The Success and Failure of Performance Measurement Initiatives: Perceptions of Participating Managers.” International Journal of Operations & Production Management 22 (11): 1288–1310. doi:10.1108/01443570210450329.
   Web of Science ®Google Scholar
• Bourne, M., A. Pavlov, M. Franco-Santos, L. Lucianetti, and M. Mura. 2013. “Generating Organisational Performance: The Contributing Effects of Performance Measurement and Human Resource Management Practices.” International Journal of Operations & Production Management 33 (11/12): 1599–1622. doi:10.1108/IJOPM-07-2010-0200.
   Web of Science ®Google Scholar
• Bourne, M., M. Franco-Santos, P. Micheli, and A. Pavlov. 2018. “Performance Measurement and Management: A System of Systems Perspective.” International Journal of Production Research 56 (8): 2788–2799. doi:10.1080/00207543.2017.1404159.
   Web of Science ®Google Scholar
• Bourne, M., S. Melnyk, and U. S. Bititci. 2018. “Performance Measurement and Management: Theory and Practice.” International Journal of Operations & Production Management 38 (11): 2010–2021. doi:10.1108/IJOPM-11-2018-784.
   Web of Science ®Google Scholar
• Bowerman, M., G. Francis, A. Ball, and J. Fry. 2002. “The Evolution of Benchmarking in UK Local Authorities.” Benchmarking: An International Journal 9 (5): 429–449. doi:10.1108/14635770210451455.
   Google Scholar
• Brignall, S., and S. Modell. 2000. “An Institutional Perspective on Performance Measurement and Management in the ‘New Public Sector.” Management Accounting Research 11 (3): 281–306. doi:10.1006/mare.2000.0136.
   Google Scholar
• Buick, Fiona, Deborah Ann Blackman, Michael Edward O'Donnell, Janine Louise O'Flynn, and Damian West. 2015. “Can Enhanced Performance Management Support Public Sector Change?” Journal of Organizational Change Management 28 (2): 271–289. doi:10.1108/JOCM-12-2013-0249.
   Web of Science ®Google Scholar
• Bycio, P., R. D. Hackett, and J. S. Allen. 1995. “Further Assessments of Bass’s (1985) Conceptualization of Transactional and Transformational Leadership.” Journal of Applied Psychology 80 (4): 468–478. doi:10.1037/0021-9010.80.4.468.
   Web of Science ®Google Scholar
• Calciolari, S., A. Prenestini, and F. Lega. 2018. “An Organizational Culture for All Seasons? How Cultural Type Dominance and Strength Influence Different Performance Goals.” Public Management Review 20 (9): 1400–1422. doi:10.1080/14719037.2017.1383784.
   Web of Science ®Google Scholar
• Caldwell, C., D. X. Truong, P. T. Linh, and A. Tuan. 2011. “Strategic Human Resource Management as Ethical Stewardship.” Journal of Business Ethics 98 (1): 171–182. doi:10.1007/s10551-010-0541-y.
   Web of Science ®Google Scholar
• Cameron, K. S., and R. E. Quinn. 1999. Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. Addison-Wesley Publishing.
   Google Scholar
• Capaldo, G., N. Costantino, and R. Pellegrino. 2017. “The Effect of More Demanding Public Services Quality Standards on the Organization of Service Providers.” International Journal of Public Administration 40 (10): 847–859. doi:10.1080/01900692.2017.1295263.
   Web of Science ®Google Scholar
• Cardinal, L. B., S. B. Sitkin, and C. P. Long. 2004. “Balancing and Rebalancing in the Creation and Evolution of Organizational Control.” Organization Science 15 (4): 411–431. doi:10.1287/orsc.1040.0084.
   Web of Science ®Google Scholar
• Carlucci, D., G. Schiuma, and F. Sole. 2015. “The Adoption and Implementation of Performance Measurement Process in Italian Public Organisations: The Influence of Political, Cultural and Rational Factors.” Production Planning & Control 26 (5): 363–376.
   Web of Science ®Google Scholar
• Carmona, S., and A. Grönlund. 2003. “Measures vs Actions: The Balanced Scorecard in Swedish Law Enforcement.” International Journal of Operations & Production Management 23 (12): 1475–1496. doi:10.1108/01443570310506722.
   Web of Science ®Google Scholar
• Carsten, M. K., M. Uhl-Bien, and L. Huang. 2018. “Leader Perceptions and Motivation as Outcomes of Followership Role Orientation and Behavior.” Leadership 14 (6): 731–756. doi:10.1177/1742715017720306.
   Web of Science ®Google Scholar
• Chadwick, C., J. P. Guthrie, and X. Xing. 2016. “The HR Executive Effect on Firm Performance and Survival.” Strategic Management Journal 37 (11): 2346–2361. doi:10.1002/smj.2566.
   Web of Science ®Google Scholar
• Chenhall, R. H., and K. Langfield-Smith. 2007. “Multiple Perspectives of Performance Measures.” European Management Journal 25 (4): 266–282. doi:10.1016/j.emj.2007.06.001.
   Google Scholar
• Child, J. 1973. “Strategies of Control and Organizational Behavior.” Administrative Science Quarterly 18 (1): 1–17. doi:10.2307/2391923.
   Web of Science ®Google Scholar
• Choong, K. K. 2013. “Are PMS Meeting the Measurement Needs of BPM? A Literature Review.” Business Process Management Journal 19 (3): 535–574. doi:10.1108/14637151311319941.
   Google Scholar
• Day, D. v., J. W. Fleenor, L. E. Atwater, R. E. Sturm, and R. A. McKee. 2014. “Advances in Leader and Leadership Development: A Review of 25years of Research and Theory.” The Leadership Quarterly 25 (1): 63–82. doi:10.1016/j.leaqua.2013.11.004.
   Web of Science ®Google Scholar
• Day, R. C., and R. L. Hamblin. 1964. “Some Effects of Close and Punitive Styles of Supervision.” American Journal of Sociology 69 (5): 499–510. doi:10.1086/223653.
   Web of Science ®Google Scholar
• De Lancer Julnes, P., and M. Holzer. 2001. “Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation.” Public Administration Review 61 (6): 693–705. doi:10.1111/0033-3352.00140.
   Web of Science ®Google Scholar
• de Waal, A., and H. Counet. 2009. “Lessons Learned from Performance Management Systems Implementations.” International Journal of Productivity and Performance Management 58 (4): 367–390. doi:10.1108/17410400910951026.
   Google Scholar
• Deshpande, R., and F. E. Webster. 1989. “Organizational Culture and Marketing: Defining the Research Agenda.” Journal of Marketing 53 (1): 3–15. doi:10.2307/1251521.
   Web of Science ®Google Scholar
• Dunleavy, P., and C. Hood. 1994. “From Old Public Administration to New Public Management.” Public Money & Management 14 (3): 9–16. doi:10.1080/09540969409387823.
   Web of Science ®Google Scholar
• Easterby-Smith, M., R. Thorpe, and A. Lowe. 2002. Management Research: An Introduction. 2nd ed. London, UK: Sage Publications.
   Google Scholar
• Eisenhardt, K. M. 1989. “Building Theories from Case-Study Research.” Academy of Management Review 14 (4): 116–121.
   Web of Science ®Google Scholar
• Eisenhardt, K. M., and M. E. Graebner. 2007. “Theory Building from Cases: Opportunities and Challenges.” Academy of Management Journal 50 (1): 25–32. doi:10.5465/amj.2007.24160888.
   Web of Science ®Google Scholar
• European Commission for the Efficiency of Justice (CEPEJ). 2018. “European Judicial Systems – Efficiency and Quality of Justice.” CEPEJ Studies No. 26, Edition 2018 (2016 data).
   Google Scholar
• Fabri, M., and P. M. Langbroek. 2000. “Is There a Right Judge for Each Case? A Comparative Study of Case Assignment in Six European Countries.” European Journal of Legal Studies 1 (2): 292–315.
   Google Scholar
• Franco-Santos, M., L. Lucianetti, and M. Bourne. 2012. “Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research.” Management Accounting Research 23 (2): 79–119. doi:10.1016/j.mar.2012.04.001.
   Web of Science ®Google Scholar
• Franco-Santos, M., M. Kennerley, P. Micheli, V. Martinez, S. Mason, B. Marr, D. Gray, and A. Neely. 2007. “Towards a Definition of a Business Performance Measurement System.” International Journal of Operations & Production Management 27 (8): 784–801. doi:10.1108/01443570710763778.
   Web of Science ®Google Scholar
• Gardner, H. 2011. “Intelligence, Creativity, Ethics: Reflections on My Evolving Research Interests.” Gifted Child Quarterly 55 (4): 302–304. doi:10.1177/0016986211421873.
   Web of Science ®Google Scholar
• Garengo, P., and S. Biazzo. 2012. “Unveiling Strategy in SMEs through Balanced Scorecard Implementation: A Circular Methodology.” Total Quality Management & Business Excellence 23 (1): 79–102. doi:10.1080/14783363.2011.637800.
   Web of Science ®Google Scholar
• Garengo, P., and U. Bititci. 2007. “Towards a Contingency Approach to Performance Measurement: An Empirical Study in Scottish SMEs.” International Journal of Operations and Production Management 27 (8): 802–825.
   Web of Science ®Google Scholar
• Garengo, P., and A. Sardi. 2020. “Performance Measurement and Management in the Public Sector: State of the Art and Research Opportunities.” International Journal of Productivity and Performance Management 70 (7).
   Web of Science ®Google Scholar
• Garengo, P., S. Biazzo, and U. Bititci. 2005. “Performance Measurement Systems in SMEs: A Review for a Research Agenda.” International Journal of Management Reviews 7 (1): 25–47. doi:10.1111/j.1468-2370.2005.00105.x.
   Web of Science ®Google Scholar
• Gerdin, J. 2020. “Management Control as a System: Integrating and Extending Theorizing on MC Complementarity and Institutional Logics.” Management Accounting Research 49 (100716): 100716. doi:10.1016/j.mar.2020.100716.
   Google Scholar
• Gerrish, E. 2016. “The Impact of Performance Management on Performance in Public Organizations: A Meta-Analysis.” Public Administration Review 76 (1): 48–66. doi:10.1111/puar.12433.
   Web of Science ®Google Scholar
• Geyer, A. L. J., and J. M. Steyrer. 1998. “Transformational Leadership and Objective Performance in Banks.” Applied Psychology 47 (3): 397–420. doi:10.1080/026999498377917.
   Web of Science ®Google Scholar
• Glaser, S. R., S. Zamanou, and K. Hacker. 1987. “Measuring and Interpreting Organizational Culture.” Management Communication Quarterly 1 (2): 173–198. doi:10.1177/0893318987001002003.
   Google Scholar
• Goodwin, V. L., J. C. Wofford, and J. L. Whittington. 2001. “A Theoretical and Empirical Extension to the Transformational Leadership Construct.” Journal of Organizational Behavior 22 (7): 759–774. doi:10.1002/job.111.
   Web of Science ®Google Scholar
• Grafton, J., M. A. Abernethy, and A. M. Lillis. 2011. “Organisational Design Choices in Response to Public Sector Reforms: A Case Study of Mandated Hospital Networks.” Management Accounting Research 22 (4): 242–268. doi:10.1016/j.mar.2011.06.001.
   Web of Science ®Google Scholar
• Harrison, R., and H. Stokes. 1992. Diagnosing Organizational Culture. San Francisco: Jossey-Bass Publishers.
   Google Scholar
• Hatry, H. P. 1999. Performance Measurement: Getting Results. Vol. 25. Washington, DC: The Urban Institute Press.
   Google Scholar
• Henri, J. 2006. “Organisational Culture and Performance Measurement System. Accounting, Organisations and Society 31 (1): 77–103. doi:10.1016/j.aos.2004.10.003.
   Web of Science ®Google Scholar
• Hood, C. 1991. “A Public Management for All Seasons?” Public Administration 69 (1): 3–19. doi:10.1111/j.1467-9299.1991.tb00779.x.
   Web of Science ®Google Scholar
• Hood, C. 1995. “The ‘New Public Management’ in the 1980s: Variations on a Theme.” Accounting, Organizations and Society 20 (2-3): 93–109. doi:10.1016/0361-3682(93)E0001-W.
   Web of Science ®Google Scholar
• Hopwood, A. G. 1974. “Book Reviews.” Journal of General Management 1 (3): 71–73. doi:10.1177/030630707400100313.
   Google Scholar
• Hvidman, U., and S. C. Andersen. 2014. “Impact of Performance Management in Public and Private Organizations.” Journal of Public Administration Research and Theory 24 (1): 35–58. doi:10.1093/jopart/mut019.
   Web of Science ®Google Scholar
• Jardioui, M., P. Garengo, and S. El Alami. 2019. “How Organizational Culture Influences Performance Measurement Systems in SMEs.” International Journal of Productivity and Performance Management 69 (2): 217–235. doi:10.1108/IJPPM-10-2018-0363.
   Web of Science ®Google Scholar
• Johnson, H. T., and A. Broms. 2000. Profit beyond Measure: Extraordinary Results through Attention to Work and People. Simon and Schuster.
   Google Scholar
• Judge, T. A., and R. F. Piccolo. 2004. “Transformational and Transactional Leadership: A Meta-Analytic Test of Their Relative Validity.” The Journal of Applied Psychology 89 (5): 755–768. doi:10.1037/0021-9010.89.5.755.
   PubMed Web of Science ®Google Scholar
• Jwijati, I., U. S. Bititci, N. Caldwell, P. Garengo, and D. Wang. 2022. “Impact of National Culture on Performance Measurement Systems in Manufacturing Firms.” Production Planning and Control.doi:10.1080/09537287.2022.2026674.
   Web of Science ®Google Scholar
• Kool, M., and D. van Dierendonck. 2012. “Servant Leadership and Commitment to Change, the Mediating Role of Justice and Optimism.” Journal of Organizational Change Management 25 (3): 422–433. doi:10.1108/09534811211228139.
   Web of Science ®Google Scholar
• Koufteros, X., A. Verghese, and L. Lucianetti. 2014. “The Effect of Performance Measurement Systems on Firm Performance: A Cross-Sectional and a Longitudinal Study.” Journal of Operations Management 32 (6): 313–336. doi:10.1016/j.jom.2014.06.003.
   Web of Science ®Google Scholar
• Kroll, A. 2015a. “Explaining the Use of Performance Information by Public Managers: A Planned-Behavior Approach.” The American Review of Public Administration 45 (2): 201–215. doi:10.1177/0275074013486180.
   Web of Science ®Google Scholar
• Kroll, A. 2015b. “Drivers of Performance Information Use: Systematic Literature Review and Directions for Future Research.” Public Performance & Management Review 38 (3): 459–486. doi:10.1080/15309576.2015.1006469.
   Web of Science ®Google Scholar
• Kruis, A., R. F. Speklé, and S. K. Widener. 2016. “The Levers of Control Framework: An Exploratory Analysis of Balance.” Management Accounting Research 32: 27–44. doi:10.1016/j.mar.2015.12.002.
   Web of Science ®Google Scholar
• Lega, F., M. Marsilio, and S. Villa. 2013. “An Evaluation Framework for Measuring Supply Chain Performance in the Public Healthcare Sector: Evidence from the Italian NHS.” Production Planning & Control 24 (10–11): 931–947. doi:10.1080/09537287.2012.666906.
   Web of Science ®Google Scholar
• Legislative Decree 98, Article No. 37. 2011. “Provisions for the Efficiency of the Judicial System and the Rapid Definition of Legal Cases.” Accessed 11 October 2021. https://www.gazzettaufficiale.it/gunewsletter/dettaglio.jsp?service=1&datagu=2011-07-06&task=dettaglio&numgu=155&redaz=011G0146&tmstp=1310024972485.
   Google Scholar
• Lepore, L., C. Metallo, and R. Agrifoglio. 2012. “Evaluating Court Performance: Findings from Two Italian Courts.” International Journal for Court Administration 4 (3): 82–93. doi:10.18352/ijca.88.
   Google Scholar
• Lueg, R., and L. Vu. 2015. “Success Factors in Balanced Scorecard Implementations – A Literature Review.” Management Revu 26 (4): 306–327. doi:10.5771/0935-9915-2015-4-306.
   Google Scholar
• Maayan, E., B. Ronen, and A. Coman. 2012. “Assessing the Performance of a Court System: A Comprehensive Performance Measures Approach.” International Journal of Public Administration 35 (11): 729–738. doi:10.1080/01900692.2012.670844.
   Google Scholar
• Micheli, P., and M. Kennerley. 2005. “Performance Measurement Frameworks in Public and Non-Profit Sectors.” Production Planning & Control 16 (2): 125–134. doi:10.1080/09537280512331333039.
   Web of Science ®Google Scholar
• Ministry of Justice. 2021. “Justice Monitoring.” Accessed 11 October 2021. https://webstat.giustizia.it/SitePages/Home.aspx.
   Google Scholar
• Modell, S., K. Jacobs, and F. Wiesel. 2007. “A Process (Re)Turn? Path Dependencies, Institutions and Performance Management in Swedish Central Government.” Management Accounting Research 18 (4): 453–475. doi:10.1016/j.mar.2006.12.001.
   Google Scholar
• Moynihan, D. P. 2009. “The Network Governance of Crisis Response: Case Studies of Incident Command Systems.” Journal of Public Administration Research and Theory 19 (4): 895–915. doi:10.1093/jopart/mun033.
   Web of Science ®Google Scholar
• Moynihan, D. P., and S. K. Pandey. 2010. “The Big Question for Performance Management: Why Do Managers Use Performance Information?” Journal of Public Administration Research and Theory 20 (4): 849–866. doi:10.1093/jopart/muq004.
   Web of Science ®Google Scholar
• Moynihan, D. P., S. K. Pandey, and B. E. Wright. 2012. “Prosocial Values and Performance Management Theory: Linking Perceived Social Impact and Performance Information Use.” Governance 25 (3): 463–483. doi:10.1111/j.1468-0491.2012.01583.x.
   Web of Science ®Google Scholar
• Moynihan, D. P., and S. Lavertu. 2012. “Does Involvement in Performance Management Routines Encourage Performance Information Use? Evaluating GPRA and PART.” Public Administration Review 72 (4): 592–602. doi:10.1111/j.1540-6210.2011.02539.x.
   Web of Science ®Google Scholar
• Nguyen, T. T., L. Mia, L. Winata, and Vincent K. Chong. 2017. “Effect of Transformational-Leadership Style and Management Control System on Managerial Performance.” Journal of Business Research 70: 202–212. doi:10.1016/j.jbusres.2016.08.018.
   Web of Science ®Google Scholar
• Nitzl, C., M. Sicilia, and I. Steccolini. 2019. “Exploring the Links between Different Performance Information Uses, NPM Cultural Orientation, and Organizational Performance in the Public Sector.” Public Management Review 21 (5): 686–710. doi:10.1080/14719037.2018.1508609.
   Web of Science ®Google Scholar
• Nudurupati, S. S., P. Garengo, and U. S. Bititci. 2021. “Impact of the Changing Business Environment on Performance Measurement and Management Practices.” International Journal of Production Economics 232: 107942. doi:10.1016/j.ijpe.2020.107942.
   Web of Science ®Google Scholar
• OECD. 1997. “The OECD Report on Regulatory Reform Synthesis.” https://www.oecd.org/gov/regulatory-policy/2391768.pdf
   Google Scholar
• Osborne, S. P. 2010. “Conclusions Public Governance and Public Services Delivery: A Research Agenda for the Future.” In The New Public Governance?, edited by S. P. Osborne, 429–444. Routledge.
   Google Scholar
• Otley, D. T. 1978. “Budget Use and Managerial Performance.” Journal of Accounting Research 16 (1): 122–149. doi:10.2307/2490414.
   Web of Science ®Google Scholar
• Otley, D. T. 2016. “The Contingency Theory of Management Accounting and Control: 1980-2014.” Management Accounting Research 31 (1): 45–62. doi:10.1016/j.mar.2016.02.001.
   Google Scholar
• Ouchi, W. G. 1979. “Conceptual Framework for the Design of Organizational Control Mechanisms.” Management Science 25 (9): 833–848. doi:10.1287/mnsc.25.9.833.
   Web of Science ®Google Scholar
• Paquin, Hugo, Ilana Bank, Meredith Young, Lily H. P. Nguyen, Rachel Fisher, and Peter Nugus. 2018. “Leadership in Crisis Situations: Merging the Interdisciplinary Silos.” Leadership in Health Services 31 (1): 110–128. doi:10.1108/LHS-02-2017-0010.
   Web of Science ®Google Scholar
• Pasha, O., T. H. Poister, B. E. Wright, and J. C. Thomas. 2017. “Transformational Leadership and Mission Valence of Employees: The Varying Effects by Organizational Level.” Public Performance & Management Review 40 (4): 722–740. doi:10.1080/15309576.2017.1335220.
   Web of Science ®Google Scholar
• Pavlov, A., M. Mura, M. Franco-Santos, and M. Bourne. 2017. “Modelling the Impact of Performance Management Practices on Firm Performance: Interaction with Human Resource Management Practices.” Production Planning & Control 28 (5): 431–443. doi:10.1080/09537287.2017.1302614.
   Web of Science ®Google Scholar
• Pekkanen, P., and P. Niemi. 2013. “Process Performance Improvement in Justice Organizations—Pitfalls of Performance Measurement.” International Journal of Production Economics 143 (2): 605–611. doi:10.1016/j.ijpe.2012.08.009.
   Web of Science ®Google Scholar
• Piercy, N., W. Phillips, and M. Lewis. 2013. “Change Management in the Public Sector: The Use of Cross-Functional Teams.” Production Planning & Control 24 (10-11): 976–987. doi:10.1080/09537287.2012.666913.
   Web of Science ®Google Scholar
• Pongatichat, P., and R. Johnston. 2008. “Exploring Strategy-Misaligned Performance Measurement.” International Journal of Productivity and Performance Management 57 (3): 207–222. doi:10.1108/17410400810857220.
   Google Scholar
• Radnor, Z., and M. McGuire. 2004. “Performance Management in the Public Sector: Fact or Fiction?” International Journal of Productivity and Performance Management 53 (3): 245–260. doi:10.1108/17410400410523783.
   Google Scholar
• Samba, C., D. Van Knippenberg, and C. C. Miller. 2018. “The Impact of Strategic Dissent on Organizational Outcomes: A Meta-Analytic Integration.” Strategic Management Journal 39 (2): 379–402. doi:10.1002/smj.2710.
   Web of Science ®Google Scholar
• Sardi, A., E. Sorano, A. Ferraris, and P. Garengo. 2020. “Evolutionary Paths of Performance Measurement and Management System: The Longitudinal Case Study of a Leading SME.” Measuring Business Excellence 24 (4): 495–510. doi:10.1108/MBE-01-2020-0016.
   Web of Science ®Google Scholar
• Sardi, A., E. Sorano, E. Cantino, and P. Garengo. 2020. “Big Data and Performance Measurement Research: Trends, Evolution and Future Opportunities.” Measuring Business Excellence. doi:10.1108/MBE-06-2019-0053.
   Google Scholar
• rdi, A., E. Sorano, P. Garengo, and A. Ferraris. 2020. “The Role of HRM in the Innovation of Performance Measurement and Management Systems: A Multiple Case Study in SMEs.” Employee Relations 43 (2): 589–606. doi:10.1108/ER-03-2020-0101.
   Web of Science ®Google Scholar
• Savoie, D. J. 2012. “Christopher Pollitt and Geert Bouckaert (2011) Public Management Reform: A Comparative Analysis – New Public Management, Governance, and the Neo–Weberian State.” International Review of Administrative Sciences 78 (1): 180–182. doi:10.1177/0020852312437323.
   Web of Science ®Google Scholar
• Schein, E. 2010. Organizational Culture and Leadership. New York, NY: Wiley Blackwell.
   Google Scholar
• Schein, E. H. 1985. Organizational Culture & Leadership. San Francisco, United States: Jossey-Bass Publishers.
   Google Scholar
• Schein, E. H. 1996. “Culture: The Missing Concept in Organization Studies.” Administrative Science Quarterly 41 (2): 229–240. doi:10.2307/2393715.
   Web of Science ®Google Scholar
• Simons, Robert. 1994. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business Press.
   Google Scholar
• Smith, M., and U. S. Bititci. 2017. “Interplay between Performance Measurement and Management, Employee Engagement and Performance.” International Journal of Operations & Production Management 37 (9): 1207–1228. doi:10.1108/IJOPM-06-2015-0313.
   Web of Science ®Google Scholar
• Speklé, R. F., and F. H. M. Verbeeten. 2014. “The Use of Performance Measurement Systems in the Public Sector: Effects on Performance.” Management Accounting Research 25 (2): 131–146. doi:10.1016/j.mar.2013.07.004.
   Web of Science ®Google Scholar
• Sun, P. Y. T., and M. H. Anderson. 2012. “The Combined Influence of Top and Middle Management Leadership Styles on Absorptive Capacity.” Management Learning 43 (1): 25–51. doi:10.1177/1350507611405116.
   Web of Science ®Google Scholar
• Taylor, J. 2014. “Organizational Culture and the Paradox of Performance Management.” Public Performance & Management Review 38 (1): 7–22. doi:10.2753/PMR1530-9576380101.
   Web of Science ®Google Scholar
• Tessier, S., and D. Otley. 2012. “A Conceptual Development of Simons’ Levers of Control Framework.” Management Accounting Research 23 (3): 171–185. doi:10.1016/j.mar.2012.04.003.
   Web of Science ®Google Scholar
• Thomas, J. C., and T. H. Poister. 2009. “Thinking about Stakeholders of Public Agencies: The Georgia Department of Transportation Stakeholder Audit.” Public Organization Review 9 (1): 67–82. doi:10.1007/s11115-008-0070-7.
   Google Scholar
• Toor, S-u-R, and S. O. Ogunlana. 2010. “Beyond the ‘Iron Triangle’: Stakeholder Perception of Key Performance Indicators (KPIs) for Large-Scale Public Sector Development Projects.” International Journal of Project Management 28 (3): 228–236. doi:10.1016/j.ijproman.2009.05.005.
   Web of Science ®Google Scholar
• Townley, B., D. J. Cooper, and L. Oakes. 2003. “Performance Measures and the Rationalization of Organizations.” Organization Studies 24 (7): 1045–1071. doi:10.1177/01708406030247003.
   Web of Science ®Google Scholar
• Triantafillou, P. 2015. “The Political Implications of Performance Management and Evidence-Based Policymaking.” The American Review of Public Administration 45 (2): 167–181. doi:10.1177/0275074013483872.
   Web of Science ®Google Scholar
• van Dierendonck, D. 2011. “Servant Leadership: A Review and Synthesis.” Journal of Management 37 (4): 1228–1261. doi:10.1177/0149206310380462.
   Web of Science ®Google Scholar
• Verbeeten, F. H. M., and R. F. Speklé. 2015. “Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management.” Organization Studies 36 (7): 953–978. doi:10.1177/0170840615580014.
   Web of Science ®Google Scholar
• Vigoda-Gadot, E. 2007. “Leadership Style, Organizational Politics, and Employees’ Performance: An Empirical Examination of Two Competing Models.” Personnel Review 36 (5): 661–683. doi:10.1108/00483480710773981.
   Web of Science ®Google Scholar
• Wait, S., and E. Nolte. 2005. “Benchmarking Health Systems: Trends, Conceptual Issues and Future Perspectives.” Benchmarking: An International Journal 12 (5): 436–448. doi:10.1108/14635770510619366.
   Google Scholar
• Wisniewski, M., and A. Dickson. 2001. “Measuring Performance in Dumfries and Galloway Constabulary with the Balanced Scorecard.” Journal of the Operational Research Society 52 (10): 1057–1066. doi:10.1057/palgrave.jors.2601191.
   Web of Science ®Google Scholar
• Wynn‐Williams. K. L. H. 2005. “Performance Assessment and Benchmarking in the Public Sector: An Example from New Zealand.” Benchmarking: An International Journal 12 (5): 482–492. doi:10.1108/14635770510619393.
   Google Scholar
• Yin, R. 2018. Case Study Research and Applications: Design and Methods. 6th ed. Los Angeles, CA: SAGE.
   Google Scholar
• Yuan, J., A. Y. Zeng, M. J. Skibniewski, and Q. Li. 2009. “Selection of Performance Objectives and Key Performance Indicators in Public-Private Partnership Projects to Achieve Value for Money.” Construction Management and Economics 27 (3): 253–270. doi:10.1080/01446190902748705.
   Google Scholar
• Yuan, J., M. J. Skibniewski, Q. Li, and L. Zheng. 2010. “Performance Objectives Selection Model in Public-Private Partnership Projects Based on the Perspective of Stakeholders.” Journal of Management in Engineering 26 (2): 89–104. doi:10.1061/(ASCE)ME.1943-5479.0000011.
   Web of Science ®Google Scholar