Title of article :
What gets measured gets … on indicating, mobilizing and acting
Author/Authors :
BinoCatas?s، نويسنده , , SofiErsson، نويسنده , , Jan-Erik Gr?jer، نويسنده , , Fan Yang Wallentin ، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2007
Abstract :
Purpose – The purpose of this paper is to empirically investigate the relationship underlying the
often used adage “what gets measured gets managed”.
Design/methodology/approach – The paper starts by reviewing the critique of the adage and then
testing it by surveying 109 managers from 41 organizations. The paper includes the idea of mobilizing
in the adage in order to highlight that there are other factors than indicating, which affect acting. In the
positive test the paper uses the linear structural relations (LISREL) method to analyze the data.
Findings – The paper finds that that the relationship between indicating and acting is not significant
and that the introduction of mobilizing gives a better model fit. As a result the reformulation of the
adage is: “What gets mobilized gets managed, especially if it gets measured”.
Research limitations/implications – The paper shows that measuring is not per se a means to
activate the organization. Rather, measurements support those issues that are already important in the
organization. In practical terms, a reformulation could be: what gets talked about gets done, especially
if there are numbers.
Practical implications – The contribution of this paper is twofold. First, it finds no significant
relationship between indicating and acting; and second, it introduces mobilizing to explain the
relationship between indicating and acting.
Originality/value – The paper scrutinizes the conventional wisdom encapsulated in the adage and
by introducing mobilizing as an additional variable. The findings suggest that the adage needs to be
reformulated.
Keywords :
organizations , Performance measures , society , MeasurementPaper type Research paper , Sweden
Journal title :
Accounting Auditing and Accountability Journal
Journal title :
Accounting Auditing and Accountability Journal