Journal article

The Influence of Performance Measurement on the Processual Dynamics of Strategic Change

Margaret Abernethy, Henri Dekker, Jennifer Grafton

Management Science | INFORMS | Published : 2021

Abstract

We draw on a five-year longitudinal dataset to investigate the influence of performance measurement in the processual dynamics of strategic change, and particularly in enacting effective strategic change. Our model examines the role of performance measurement in driving strategy-consistent operational changes and in ensuring that desired objectives of the strategic change process are achieved. We investigate these roles for performance measurement over time and empirically document lags between changes in strategic priorities, changes in operational processes and subsequent changes in firm performance. We find that performance measurement supports the implementation of strategic change by in..

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Grants

Funding Acknowledgements

This work was supported by the Faculty of Business and Economics of the University of Melbourne.