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Use of Performance Information as an Organizational Routine in Management Control
Authors:Xuanhui Liu  Wouter Van Dooren
Abstract:Based on a review of research and the realities of performance information utilization in public organizations, this article defines the use of performance information as an organizational routine in management control. The theoretical implications require scholars to focus on organizational routines in performance measurement research. To practitioners, it suggests that they should focus more on daily performance information use and view it as continuous organizational learning and an organizational behavior modification process.
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