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

We draw on a five-year longitudinal data set to investigate the influence of performance measurement in processual dynamics strategic change, particularly enacting effective change. Our model examines role driving strategy-consistent operational changes and ensuring that desired objectives change process are achieved. these roles for over time empirically document lags between priorities, processes, subsequent firm performance. find supports implementation by influencing extent which tasks activities made response new as well quality impact changes, reflected improved contemporaneous future This paper was accepted Suraj Srinivasan, accounting.