Performance measurement innovations in the organizational routines: theoretical insights and empirical evidences from an Italian local government

In the last decades, the public administration context has been characterized by institutional changes aimed to translate accounting tools applied in private sector to the public one. This phenomenon has activated a multitude of innovation processes, such as the introduction of accrual accounting, management control systems and performance measurement, which have been studied in different public contexts highlighting their critical issues (Luder and Jones, 2003; Borgonovi, 2005; Berland and Dreveton, 2006; Anessi-Pessina et al., 2010). The aim of the study is to understand the dynamics which characterize the performance measurement routine (PMR) when a performance measurement innovation, such as output and outcome measures, are introduced in the context of local governments. In doing so, we focus on the Italian public context which has been characterized by institutional changes related to the PM in local governments (Legislative Decree no. 150 of 2009 - Decree “Brunetta”). We carried out a longitudinal case study in the context of an Italian local government in the period from 2009 up to 2014, characterized by the implementation of the Performance Plan and the related Report and new managerial tools, based on output and outcome performance measures. The case description shows how NIS and ANT explain specifics of the phenomenon observed and offer useful insights into how divergence/convergence between the ostensive and performative aspects of routine affect the success or the failure of the PM innovation.