Purpose – This paper aims to explore the perceived drivers behind the implementation of
performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically
assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do
organisations in developing countries actually use PMSs to aid decision-making and help plan for
future performance improvement? (RQ1) Do the three isomorphic pressures exist in the
development and use of PMSs? (RQ2) and If institutional isomorphism is evident,