Exploring strategy‐misaligned performance measurement

Purpose – The objective of this paper is to explore the possibility that some degree of misalignment between performance measures and strategy, far from being counterproductive, could indeed have some benefits. The research question underpinning this paper is what the benefits are of misalignment between performance measurement and strategy.Design/methodology/approach – This paper is based on the results of a four‐year empirical study into performance management. The four research sites were central government agencies that should be adept at managing realignment of performance measures, as government strategy is often the subject of frequent change. Data were collected from 30 semi‐structured interviews and from documentation.Findings – It could be contended that alignment deterioration, in both private and public organisations, is a natural phenomenon resulting from either continuous changes in the external environment and/or frequent, or at least occasional, changes in the internal environment. It coul...

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