The aim of this study is to offer a glimpse into an institutional context during the emergence of New Public Management (NPM) inspired pressure to implement the balanced scorecard (BSC). Drawing on Granlund’s framework (2001) and Giddens’ (1979) structuration theory, we engage insights from a longitudinal case study of an Italian Local Authority to show how the process of agency is exercised by the managers against the required implementation of the BSC. This analysis suggests a re-interpretation of Granlund’s (2001) factors of inertia (human, institutional and economic) in terms of balance among the three factors and inclusion of a historic and cultural-specific perspective. The findings also encourage a broader consideration of the agency of managers in a public entity before the design and enhancement of a NPM tool.
Key-Words: Misurazione e valutazione delle performance, performance management, Italian public sector, balanced scorecard, structuration theory, factors of change and stability
