“…Earlier public sector KPI research has noted that the initial KPI selection is often made along the lines of the Balanced Scorecard (BSC) defined by Kaplan andNorton (1992, see e.g. Klingner, 2006;McAdam and Walker, 2003;Quinlivan, 2000;Tönnisson, 2004). However, the KPI use is often adjusted for political or legitimacy reasons to the managers' or politicians' will to measure only some suitable aspects of performance (Carmona and Grönlund, 2003;Johnsen, 2005;Muñoz et al, 2006;Navarro et al, 2008;Northcott and Llewellyn, 2003;Norverto et al, 2000;Radnor and McGuire, 2004;Wilson, 2004).…”