Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations

Graeme Harrison, Lu Jiao and Jinhua Chen

Accounting and Finance, 2022, vol. 62, issue 1, 931-957

Abstract: We use survey and archival data from 271 fee‐generating not‐for‐profit human service organisations in Australia to examine how the use of performance measurement systems affects those organisations’ client performance. Using Simons’ levers of control, we find that interactive and diagnostic uses of performance measurement systems are positively related to client performance. We also find beliefs control to positively moderate the relation between diagnostic use of performance measurement systems and client performance, and boundary control to negatively moderate the relation between interactive use of performance measurement systems and client performance. The findings have implications for research and practice.

Date: 2022
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https://doi.org/10.1111/acfi.12814

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