作者：Chua, Wai Fong; Graaf, Johan; Kraus, Kalle
作者单位：University of Sydney; Stockholm School of Economics; Monash University
摘要：This longitudinal study investigates the integration of the controllability principle in the redesign of a performance measurement system (PMS). The PMS and the controllability principle are conceptualized as epistemic objects (open, question-generating, and complex objects) which are associated with varying stakeholder desires. The paper makes two contributions. First, it demonstrates how a PMS can oscillate between different interpretations of the controllability principle (narrow versus bro...
