“What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research

Purpose In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management , Modell (2021) takes stock the institutional research on performance measurement management (PMM) public sector proposes number avenues for further inquiry area. The aim this comment is to contextualise some his observations against backdrop current developments (new) theory. Design/methodology/approach scholarly debate about whether theory needs any redirecting point departure comment. Three themes from are revisited implications PMM outlined. Findings First, an emerging plethora organisational forms sector, focusses locus or “where” can be analysed how affect PMM. second addresses “what” analysis, where it argued instruments embedded ecology concepts relational perspective diffusion introduced. A third observation related methodological issues discusses “how”: best study manifestations systems. Originality/value illustrates so doing, wider ambition stimulate exchange between public-sector accounting organisation studies.