{"id":"https://openalex.org/W2002837101","doi":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","title":"Challenges to Implementing Strategic Performance Measurement Systems in Multi\u2010Objective Organizations: The Case of a Large Local Government Authority","display_name":"Challenges to Implementing Strategic Performance Measurement Systems in Multi\u2010Objective Organizations: The Case of a Large Local Government Authority","publication_year":2008,"publication_date":"2008-12-01","ids":{"openalex":"https://openalex.org/W2002837101","doi":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","mag":"2002837101"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.2008.00268.x","doi":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://figshare.com/articles/journal_contribution/Challenges_to_implementing_strategic_performance_measurement_systems_in_multi-objective_organizations_the_case_of_a_large_local_government_authority/22882937","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054527131","display_name":"Claudine Francoise Umashev","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Claudine Umashev","raw_affiliation_strings":["Hon Justice J. S. Douglas, Supreme Court of Queensland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hon Justice J. S. Douglas, Supreme Court of Queensland","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000914009","display_name":"Roger J. Willett","orcid":"https://orcid.org/0000-0003-2909-8462","observed_orcids":["https://orcid.org/0000-0003-2909-8462"]},"institutions":[{"id":"https://openalex.org/I80281795","display_name":"University of Otago","ror":"https://ror.org/01jmxt844","country_code":"NZ","type":"education","lineage":["https://openalex.org/I80281795"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Roger Willett","raw_affiliation_strings":["Department of Accountancy and Business Law, University of Otago"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy and Business Law, University of Otago","institution_ids":["https://openalex.org/I80281795"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":9.0434,"has_fulltext":false,"cited_by_count":55,"citation_normalized_percentile":{"value":0.97105297,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"44","issue":"4","first_page":"377","last_page":"398"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9729999899864197},{"id":"https://openalex.org/keywords/strategic-performance-measurement","display_name":"strategic performance measurement","score":0.9330000281333923},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.5630000233650208},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.8640000224113464},{"id":"https://openalex.org/keywords/leadership","display_name":"leadership","score":0.7210000157356262},{"id":"https://openalex.org/keywords/employee-empowerment","display_name":"employee empowerment","score":0.6909999847412109},{"id":"https://openalex.org/keywords/incentive-mechanisms","display_name":"incentive mechanisms","score":0.8309999704360962},{"id":"https://openalex.org/keywords/training","display_name":"training","score":0.3580000102519989},{"id":"https://openalex.org/keywords/feedback","display_name":"feedback","score":0.5619999766349792},{"id":"https://openalex.org/keywords/organizational-communication","display_name":"organizational communication","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.9713843464851379},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7778632640838623},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.6475516557693481},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6349673867225647},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5783334970474243},{"id":"https://openalex.org/C3019940246","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Employee empowerment","level":3,"score":0.5134981274604797},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.5037874579429626},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.48976707458496094},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4830394387245178},{"id":"https://openalex.org/C136708423","wikidata":"https://www.wikidata.org/wiki/Q2940537","display_name":"Strategy map","level":3,"score":0.4475767910480499},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3457610309123993},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.32208460569381714},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.20867693424224854},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1855505108833313},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13132980465888977},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11595240235328674},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0927850604057312},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1111/j.1467-6281.2008.00268.x","doi":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2008.00268.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},{"id":"pmh:oai:ecite.utas.edu.au:71263","doi":null,"is_oa":false,"landing_page_url":"http://ecite.utas.edu.au/71263","pdf_url":null,"source":{"id":"https://openalex.org/S4306401569","display_name":"eCite Digital Repository (University of Tasmania)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I129801699","host_organization_name":"University of Tasmania","host_organization_lineage":["https://openalex.org/I129801699"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Refereed Article"},{"id":"pmh:oai:RePEc:bla:abacus:v:44:y:2008:i:4:p:377-398","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2008.00268.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:figshare.com:article/22882937","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Challenges_to_implementing_strategic_performance_measurement_systems_in_multi-objective_organizations_the_case_of_a_large_local_government_authority/22882937","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"}],"best_oa_location":{"id":"pmh:oai:figshare.com:article/22882937","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Challenges_to_implementing_strategic_performance_measurement_systems_in_multi-objective_organizations_the_case_of_a_large_local_government_authority/22882937","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.46000000834465027}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":37,"referenced_works":["https://openalex.org/W64218195","https://openalex.org/W231050506","https://openalex.org/W1495838591","https://openalex.org/W1499039364","https://openalex.org/W1571851173","https://openalex.org/W1955934323","https://openalex.org/W1984897329","https://openalex.org/W1989654535","https://openalex.org/W2009807801","https://openalex.org/W2014314145","https://openalex.org/W2018147987","https://openalex.org/W2021453806","https://openalex.org/W2028754755","https://openalex.org/W2031679875","https://openalex.org/W2037894668","https://openalex.org/W2044335904","https://openalex.org/W2062164529","https://openalex.org/W2063086899","https://openalex.org/W2077025345","https://openalex.org/W2078006025","https://openalex.org/W2085081981","https://openalex.org/W2093807333","https://openalex.org/W2104473946","https://openalex.org/W2131919747","https://openalex.org/W2137650964","https://openalex.org/W2154200067","https://openalex.org/W2168258673","https://openalex.org/W2341660195","https://openalex.org/W2426083859","https://openalex.org/W2811169694","https://openalex.org/W2895189975","https://openalex.org/W2990634740","https://openalex.org/W3123815353","https://openalex.org/W3123989578","https://openalex.org/W3143799279","https://openalex.org/W4239734379","https://openalex.org/W4302325984"],"related_works":["https://openalex.org/W2892559773","https://openalex.org/W2549923881","https://openalex.org/W2162318517","https://openalex.org/W3006422029","https://openalex.org/W3124687394","https://openalex.org/W1968834120","https://openalex.org/W2183586856","https://openalex.org/W2612209943","https://openalex.org/W1556689165","https://openalex.org/W2893353460"],"abstract_inverted_index":{"A":[0],"case":[1],"study":[2],"of":[3,6,38,57,63],"the":[4,7,22,34,39,58,80],"implementation":[5,40],"balanced":[8],"scorecard":[9,47],"in":[10],"a":[11],"large":[12],"local":[13],"government":[14],"authority":[15],"is":[16,44],"reported.":[17],"Based":[18],"on":[19],"interview":[20],"data,":[21],"factors":[23],"that":[24,46],"were":[25,49],"perceived":[26],"by":[27],"senior":[28],"managers":[29],"to":[30,33,54,74],"be":[31],"important":[32],"success":[35],"or":[36],"failure":[37],"are":[41],"analysed.":[42],"It":[43],"determined":[45],"measures":[48],"not":[50],"effectively":[51,85],"cascaded":[52],"down":[53],"lower":[55],"levels":[56],"organization.":[59],"Various":[60],"inter\u2010related":[61],"problems":[62],"leadership,":[64],"training,":[65],"feedback,":[66],"employee":[67],"empowerment":[68],"and":[69],"weak":[70],"incentive":[71],"schemes":[72],"combined":[73],"cause":[75],"communication":[76],"difficulties":[77],"which":[78],"prevented":[79],"cascading":[81],"problem":[82],"from":[83],"being":[84],"addressed.":[86]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}