Abstract
Using survey and archival data for 180 not-for-profit aged care organisations, we find that interactive use of performance measurement systems positively affects the organisations’ revenue growth, while the diagnostic use negatively affects revenue growth. We also find that organisational culture, specifically attention to detail, innovation and respect for people, moderates these effects. Our findings have implications for the literature in terms of understanding the combinatorial effects of formal management control and culture on organisational performance. The findings also have practical implications for designing performance measurement systems and developing organisational cultures, to create an internal environment effective in enabling revenue growth.
| Original language | English |
|---|---|
| Pages (from-to) | 2273-2294 |
| Number of pages | 22 |
| Journal | Accounting & Finance |
| Volume | 63 |
| Issue number | 2 |
| Early online date | 27 May 2022 |
| DOIs | |
| Publication status | Published - Jun 2023 |
Bibliographical note
© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.Keywords
- levers of control
- not-for-profit
- organisational culture
- performance measurement systems
- revenue growth