“…Abernethy, Dekker, and Grafton: Performance Measurement and Strategic Change Endnotes 1 See, for example, the early work of Daft and Macintosh (1984), the seminal work of Simons (1987Simons ( , 1990Simons ( , 1991Simons ( , 1994, and reviews by Langfield-Smith (1997), Franco-Santos et al (2012), and Herschung et al (2018. 2 See, for example, Abernethy and Brownell (1999) and Naranjo-Gil and Hartmann (2007).…”