“…In parallel with such developments in accounting scholarship, in the public administration literature, performance measurement, seen as NPM's 'major feature' (Hughes 2008, p. 60), gave rise to a number of studies exploring how the design, adoption and use of accounting and performance measurement systems are altered in the expectation that this would translate into better outcomes (e.g., De Lancer Julnes and Holzer 2001; Melkers and Willoughby 2005;Van Dooren and Van De Walle 2008;Taylor 2009Taylor , 2011Moynihan et al 2012aMoynihan et al , 2012bKroll 2014). Within this stream of research, an important field of investigation has been (and still is) the identification of contextual, organizational and individual factors which explain 'purposeful' performance information use by managers and politicians, often through quantitative analyses (e.g., Melkers and Willoughby 2005;Ammons and Rivenbark 2008;Taylor 2009Taylor , 2011Moynihan and Pandey 2010;Moynihan et al 2012b;Kroll 2014Kroll , 2015, that is, the use of performance information aimed at supporting better decision-making.…”