The aim of the research was to explore and evaluate previous work focusing on the relationship and links between regulation and performancemeasurement. The objectives were to seek out examples in the literature on the unintended consequences of performancemeasurement and regulation. Several explanatory frameworks are developed and discussed. It is intended that the frameworks can be developed and used: (a) to assist our conceptual understanding of the unintended consequences of regulation and performancemeasurement at the firm level; (b) to guide regulators in policy making by showing the issues and opportunities that exist as a result of regulation and performancemeasurement; and (c) to serve as a platform to identify and recommend areas for future research.
- Performance Measurement
- Unintended consequences
Tan, K. H., & Rae, R. H. (2009). Uncovering the links between regulation and performance measurement. International Journal of Production Economics, 122(1), 449-457. https://doi.org/10.1016/j.ijpe.2009.06.021