Cited by 448

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The use of performance measurement systems in the public sector: Effects on performance

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Speklé, Roland F., Verbeeten, Frank H.M.·2014·Management Accounting Research

DOI 10.1016/j.mar.2013.07.004

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Formative Versus Reflective Indicators in Organizational Measure Development: A Comparison and Empirical Illustration
Diamantopoulos, A., & Siguaw, J. A. (2006) · British Journal of Management · doi:10.1111/j.1467-8551.2006.00500.x · Cited by 3,410 · cited 1×
“…of the differences between formative and reflective indicators, and for a discussion of the consequences of these differences for model specification and measurement, see for instance Bisbe, Batista-Foguet & Chenhall (2007), Diamantopoulos & Siguaw (2006), and Jarvis, Mackenzie & Podsakoff (2003).”
Background
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Prendergast, C. (1999) · Journal of Economic Literature · doi:10.1257/jel.37.1.7 · Cited by 3,338
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Conner, K. R., & Prahalad, C. K. (1996) · Organization Science · doi:10.1287/orsc.7.5.477 · Cited by 3,146 · cited 1×
“The resulting lack of direction (Merchant, 1982) and the associated problems of coordination arise even if individual decision-makers at the subunit level were intrinsically motivated to act in the best interest of the organization as a whole (cf. Conner & Prahalad, 1996; Grant, 1996).”
Background
Interaction Effects in Multiple Regression
Jaccard, J., & Turrisi, R. (2003) · doi:10.4135/9781412984522 · Cited by 1,797
WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM
BEVAN, G., & HOOD, C. (2006) · Public Administration · doi:10.1111/j.1467-9299.2006.00600.x · Cited by 1,580
Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700

Authors: Speklé, R. F., & Verbeeten, F. H. M.
Venue: Management Accounting Research
Publisher: Elsevier BV
Published: 2014-06
Volume: 25
Issue: 2
Pages: 131-146
ISSN: 1044-5005 (ISSN-L)
DOI: 10.1016/j.mar.2013.07.004
OpenAlex: W3121239294
Cited by: 448
References: 10
FWCI: 3.14
Type: journal article
Language: en
Open access: green

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