Consistent with the approach employed by Ahrens and
Chapman (2004), Free (2008) and Chenhall, Hall, and Smith
(2010), we employed Eisenhardt’s (1989) methods. This involved
arranging the data (transcripts, field notes, documents)
chronologically and identifying common themes
and emerging patterns. We focused in particular on iterations
in the content and use of performance measurement
systems at VSO over time and then sought to understand
why they came about and the subsequent reactions from
different people within the organization. We then re-organized
this original data around key events (for example,
the ‘league table’ debates) and significant issues (for example,
‘consistency’) that emerged as we sought to understand
the performance measurement and review systems
at VSO. We compared our emerging findings from the
study with existing research to identify the extent of
matching between our data and expectations based on
prior theory. In particular, findings that did not appear to
fit emerging patterns and/or existing research were highlighted
for further investigation. This process was iterative
throughout the research, and finished when we believed
we had generated a plausible fit between our research
questions, theory and data (Ahrens & Chapman, 2006).
Consistent with the approach employed by Ahrens and
Chapman (2004), Free (2008) and Chenhall, Hall, and Smith
(2010), we employed Eisenhardt’s (1989) methods. This involved
arranging the data (transcripts, field notes, documents)
chronologically and identifying common themes
and emerging patterns. We focused in particular on iterations
in the content and use of performance measurement
systems at VSO over time and then sought to understand
why they came about and the subsequent reactions from
different people within the organization. We then re-organized
this original data around key events (for example,
the ‘league table’ debates) and significant issues (for example,
‘consistency’) that emerged as we sought to understand
the performance measurement and review systems
at VSO. We compared our emerging findings from the
study with existing research to identify the extent of
matching between our data and expectations based on
prior theory. In particular, findings that did not appear to
fit emerging patterns and/or existing research were highlighted
for further investigation. This process was iterative
throughout the research, and finished when we believed
we had generated a plausible fit between our research
questions, theory and data (Ahrens & Chapman, 2006).
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