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Predictors of change outcomes in mandated change: unpacking the outcome triangle

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  • Sanja Korac
  • Birgit Moser-Plautz
  • Sarah Müller
  • Iris Saliterer

Abstract

This study utilizes the unique opportunity provided by a mandated change from cash-based to accrual-based reporting in local governments to explore the role of contextual, organizational and individual change-process-related factors in predicting different change outcomes. Based on two surveys conducted in 2019 and 2021, it investigates how information quality, interactional justice, organizational change readiness resources, and change-related perceived behavioural control affect three different change outcomes: implementation performance, enhanced reporting quality, and improved decision making. By offering a nuanced understanding of the mechanisms driving mandated change outcomes, the study provides key insights for policymakers and practitioners initiating or embarking on mandatory reforms.

Suggested Citation

  • Sanja Korac & Birgit Moser-Plautz & Sarah Müller & Iris Saliterer, 2025. "Predictors of change outcomes in mandated change: unpacking the outcome triangle," Public Management Review, Taylor & Francis Journals, vol. 27(6), pages 1533-1562, June.
    • Handle: RePEc:taf:rpxmxx:v:27:y:2025:i:6:p:1533-1562
    DOI: 10.1080/14719037.2023.2299931
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