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The purpose of this paper is to investigate, through different interpretative theories, the implementation and operation of performance measurement systems (PMS) considering the factors crucial in influencing the development and the operational difficulties of the PMS in a context such as Italy, which is typically unresponsive to new public management-inspired ideas.

A theoretical framework is developed through the use of new institutional sociology and management control theory. The empirical study involves the whole ministerial sector, and explores some strategic documents belonging to the new PMS introduced in Italy in 2009.

The research illustrates a widespread dissemination of the reform in ministries. However, it has also shown the ceremonial and superficial implementation of the PMS. In addition, the findings confirm that the operation and the actual …