IDEAS home Printed from https://ideas.repec.org/a/kap/porgrv/v15y2015i1p117-137.html
   My bibliography  Save this article

How Performance Measurement Systems Support Managerial Actions in Networks: Evidence from an Italian Case Study

Author

Listed:
  • Deborah Agostino
  • Michela Arnaboldi

Abstract

This study addresses the role of Performance Measurement Systems (PMS) in public networks to investigate how PMS processes support the network managerial actions known as connecting, exploring content, arranging, and process agreements. A case study methodology was used to investigate the actions taken by management concerning the local transport network of an Italian region. The network actors and their use of the relative PMS processes were followed over a period of 3 years, from 2008 to 2011. Results provide evidence on the interconnection between managerial actions and PMS, highlighting its contribution to empowering and involving actors at a distance. Copyright Springer Science+Business Media New York 2015

Suggested Citation

  • Deborah Agostino & Michela Arnaboldi, 2015. "How Performance Measurement Systems Support Managerial Actions in Networks: Evidence from an Italian Case Study," Public Organization Review, Springer, vol. 15(1), pages 117-137, March.
    • Handle: RePEc:kap:porgrv:v:15:y:2015:i:1:p:117-137
    DOI: 10.1007/s11115-013-0264-5
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s11115-013-0264-5
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s11115-013-0264-5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    2. Joris Voets & Wouter Van Dooren & Filip De Rynck, 2008. "A Framework for Assessing the Performance of Policy Networks," Public Management Review, Taylor & Francis Journals, vol. 10(6), pages 773-790.
    3. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    4. Alisa Hicklin, 2004. "Network Stability: Opportunity or Obstacles?," Public Organization Review, Springer, vol. 4(2), pages 121-133, June.
    5. Stephen Sargent, 2011. "Modeling Network Management: An Examination of Internal and External Strategies," Public Organization Review, Springer, vol. 11(4), pages 335-349, December.
    6. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    7. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    8. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Patrizia Pastore & Antonio Ricciardi & Silvia Tommaso, 2020. "Contractual networks: an organizational model to reduce the competitive disadvantage of small and medium enterprises (SMEs) in Europe’s less developed regions. A survey in southern Italy," International Entrepreneurship and Management Journal, Springer, vol. 16(4), pages 1503-1535, December.
    2. Frida Betto & Alberto Sardi & Patrizia Garengo & Enrico Sorano, 2022. "The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review," IJERPH, MDPI, vol. 19(16), pages 1-22, August.
    3. Vincenzo Vignieri & Carmine Bianchi & Astrid Pietrosi & Giuseppe Provenzale, 2019. "Il contributo delle reti sanitarie "spontanee" al miglioramento degli outcome: opportunit? e sfide nella prospettiva della progettazione dei sistemi di programmazione e controllo," MECOSAN, FrancoAngeli Editore, vol. 2019(109), pages 83-104.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
    2. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    3. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    4. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    5. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    6. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    7. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    8. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    9. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
    10. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
    11. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    12. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    13. Camelia Mirela Baba, 2012. "Managers’ Perspectives Regarding the Fiscal and Accounting Education in Romania," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 3(3), pages 74-79, December.
    14. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
    15. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
    16. Farjaudon, Anne-Laure & Morales, Jérémy, 2013. "In search of consensus: The role of accounting in the definition and reproduction of dominant interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 154-171.
    17. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
    18. Long, Chris P., 2018. "To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 69-91.
    19. Thomas Borup Kristensen & Henrik Saabye, 2021. "Increasing the enabling use of performance measures: a longitudinal quasi natural experiment," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 401-433, September.
    20. Anne-Laure Farjaudon & Jérémy Morales, 2012. "In search of consensus : The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630503, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:porgrv:v:15:y:2015:i:1:p:117-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.