Performance management change in archaeological sites: The case of Herculaneum Conservation Project

Francesca Manes-Rossi (), Alessandra Allini (), Rosanna Spanò () and Riccardo Macchioni ()
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Francesca Manes-Rossi: University of Salerno
Alessandra Allini: Federico II University
Rosanna Spanò: Federico II University
Riccardo Macchioni: University of Campania Luigi Vanvitelli

Journal of Management & Governance, 2018, vol. 22, issue 4, No 7, 947-979

Abstract: Abstract This study focuses on the issues relating to the implementation of management accounting systems in complex settings such as archeological sites. The aim is to understand the conditions under which the implementation of performance management systems (PMS) may enable cultural organizations to fulfil their multiple objectives and the factors which play a crucial role in such dynamics. Focusing on the Herculaneum Conservation Project (HCP) the study explains how PMS came to be implemented having been made acceptable to all parties involved. The Middle Range Theory as developed by Broadbent and Laughlin (Accounting control and controlling accounting: interdisciplinary and critical perspectives, Bingley, Emerald, 2013) was utilized to explore how the PMS change took place in the HCP, and focus on the factors influencing this process. The findings reveal that the change in the PMS benefited from the involvement of a multidisciplinary Specialist Work Group. This involvement reduced the natural tendency to resist the forces of change and increased the commitment of the various groups of stakeholders to the new culture. The findings reveal how PMS were developed in the context of a multifaceted approach to change, allowing us to draw both theoretical and practical lessons that may be brought to bear in other complex contexts.

Keywords: Performance management system; Management change; Middle Range Theory; Cultural organizations; Herculaneum (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10997-018-9416-x

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