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Journal of Management Control

Erschienen in:

13.03.2018 | Original Paper

Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control

verfasst von: Berend van der Kolk, Wesley Kaufmann

Erschienen in: Journal of Management Control | Ausgabe 2/2018

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Abstract

The potential of increasing effectiveness and efficiency via performance measurement practices seems clear for scholars and practitioners alike. At the same time, it is often argued that quantitative performance measures fail to do justice to the complex environment of public sector organizations. This paper takes a first step toward incorporating and operationalizing cognitive dissonance theory to make sense of the different beliefs that public workers hold regarding performance measurement practices that are inspired by the New Public Management movement. We analyze a dataset of 34 interviews with employees working in policy departments, and we identify various indications of cognitive dissonance regarding the use of performance measurement at the individual level. Furthermore, we find that employees aim to reduce this dissonance by changing their behavior and by avoiding tasks that do not yield quantifiable results. This paper contributes to the management control literature by exploring how individuals with complex tasks respond to performance measurement practices.

Vorheriger Artikel The richness of management control research

Nächster Artikel Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature

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Titel: Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control
verfasst von: Berend van der Kolk
Wesley Kaufmann
Publikationsdatum: 13.03.2018
Verlag: Springer Berlin Heidelberg
Erschienen in: Journal of Management Control / Ausgabe 2/2018
Print ISSN: 2191-4761
Elektronische ISSN: 2191-477X
DOI: https://doi.org/10.1007/s00187-018-0265-1

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