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Implementing performance measurement innovations: evidence from government

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  • Cavalluzzo, Ken S.
  • Ittner, Christopher D.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4846G6W-1/2/ac7ba83f9376ffc81149b629453c4801
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 29 (2004)
    Issue (Month): 3-4 ()
    Pages: 243-267

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:3-4:p:243-267

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Tirole, Jean, 1994. "The Internal Organization of Government," Oxford Economic Papers, Oxford University Press, vol. 46(1), pages 1-29, January.
    2. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    3. Dixit, Avinash, 1997. "Power of Incentives in Private versus Public Organizations," American Economic Review, American Economic Association, vol. 87(2), pages 378-82, May.
    4. Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
    5. Whynes, David K, 1993. "Can Performance Monitoring Solve the Public Services' Principal-Agent Problem?," Scottish Journal of Political Economy, Scottish Economic Society, vol. 40(4), pages 434-46, November.
    6. Rose-Ackerman, Susan, 1986. "Reforming Public Bureaucracy through Economic Incentives?," Journal of Law, Economics and Organization, Oxford University Press, vol. 2(1), pages 131-61, Spring.
    7. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    8. Canice Prendergast, 1999. "The Provision of Incentives in Firms," Journal of Economic Literature, American Economic Association, vol. 37(1), pages 7-63, March.
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    Cited by:
    1. Nor'Aini YUSOF & Ismael Younis ABU-JARAD & Mohd Hasanal BADREE, 2012. "The Effectiveness Of Government Incentives To Facilitate An Innovative Housing Delivery System: The Perspective Of Housing Developers," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 7(1), pages 55-68, February.
    2. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management and Governance, Springer, vol. 17(1), pages 71-97, February.
    3. Istemi Demirag & Iqbal Khadaroo, 2011. "Accountability and value for money: a theoretical framework for the relationship in public–private partnerships," Journal of Management and Governance, Springer, vol. 15(2), pages 271-296, May.
    4. Ken Crofts & Jayne Bisman, 2010. "Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(2), pages 180-207, June.
    5. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    6. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    7. Ángel Barajas Alonso & Patricio Sánchez Fernández, 2009. "The balanced scorecard of public investment in sport: proposal for change," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 5(1), pages 89-107, Maggio.
    8. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
    9. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
    10. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 427-454, April.
    11. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re-examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(6), pages 765-790, August.
    12. Jagdish PATHAK & Abdulkadir HUSSEIN & Ram SRIRAM & S. Ejaz AHMED, 2010. "On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(2), pages 5-18.

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