The Influence of Performance Measurement on the Processual Dynamics of Strategic Change
Margaret Abernethy, Henri Dekker, Jennifer Grafton
Management Science | INFORMS | Published : 2021
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..View full abstract
This work was supported by the Faculty of Business and Economics of the University of Melbourne.