Bridging Perception Gaps in Performance Measurement: A Quasi-Experimental Study of the Matrix-based Framework Comparing with Logic Model in Organizations

In rapidly changing environments, traditional performance measurement and management (PMM) tends to focus on technical controls, which can lead to unexpected adverse effects. This study views PMM as a sociotechnical system and focuses on the recognition gaps that arise between practitioners and decision-makers within an organization. This study evaluates the impact of applying the Strategic Performance Indicator Derivation Framework (SPIDF) on stakeholder groups and their interactions during the implementation of adaptive performance management. Through case studies, we compared the SPIDF with the Logic Models, evaluating their usefulness and impact on stakeholder interactions within organizations. The SPIDF increased transparency in the derivation of performance indicators and reduced recognition gaps between practitioners and decision-makers. Theoretically, this study contributes to the field by evaluating PMM from a social control perspective that promotes organizational decision-making and sense-making through dialogue. Practically, it provides implications for designing adaptive PMM.