Investigating the implementation of a performance management system in a central bank reform process

Masum, M 2017, Investigating the implementation of a performance management system in a central bank reform process, Doctor of Philosophy (PhD), Accounting, RMIT University.


Document type: Thesis
Collection: Theses

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Title Investigating the implementation of a performance management system in a central bank reform process
Author(s) Masum, M
Year 2017
Abstract Features of best practice performance management system (PMS) such as open communication and disclosure challenged the BB's traditional culture of secrecy. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected the power of local agents in negotiating and mediating the institutionalisation of new management control structures.

The best practice PMS entered an organisational platform which was characterised by competing institutional logics representing local practices and historical norms. The social and political imperatives were found to exert influence over the implementation of a new PMS. While the PMS registered success in its initial period, it largely failed to be institutionalised within the management control logic of the BB. The findings of this research carry implications for policy makers. Such knowledge is beneficial in the design of future reform programs.
Degree Doctor of Philosophy (PhD)
Institution RMIT University
School, Department or Centre Accounting
Subjects Sustainability Accounting and Reporting
Keyword(s) Performance management system
Management control
Developing countries
Institutional environment
Financial sector reform
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Created: Fri, 16 Mar 2018, 09:45:04 EST by Denise Paciocco
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