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We investigate these roles for performance measurement over time and empirically document lags between changes in strategic priorities, changes in operational processes, and subsequent changes in firm performance. We find that performance measurement supports the implementation of strategic change by influencing the extent to which changes to operational tasks and activities are made in response to new strategic priorities, as well as influencing the quality and impact of these operational changes, as reflected in improved contemporaneous and future firm performance. <\/jats:p><jats:p> This paper was accepted by Suraj Srinivasan, accounting. <\/jats:p>","DOI":"10.1287\/mnsc.2019.3442","type":"journal-article","created":{"date-parts":[[2020,6,11]],"date-time":"2020-06-11T13:48:40Z","timestamp":1591883320000},"page":"640-659","source":"Crossref","is-referenced-by-count":23,"title":["The Influence of Performance Measurement on the Processual Dynamics of Strategic Change"],"prefix":"10.1287","volume":"67","author":[{"ORCID":"https:\/\/2.zoppoz.workers.dev:443\/https\/orcid.org\/0000-0002-1244-7593","authenticated-orcid":false,"given":"Margaret A.","family":"Abernethy","sequence":"first","affiliation":[{"name":"Department of Accounting, University of Melbourne, Melbourne, Victoria 3010, Australia;"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/2.zoppoz.workers.dev:443\/https\/orcid.org\/0000-0003-3388-3084","authenticated-orcid":false,"given":"Henri C.","family":"Dekker","sequence":"additional","affiliation":[{"name":"Department of Accounting, Vrije Universiteit Amsterdam, 1081 HV Amsterdam, Netherlands"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/2.zoppoz.workers.dev:443\/https\/orcid.org\/0000-0003-3545-3870","authenticated-orcid":false,"given":"Jennifer","family":"Grafton","sequence":"additional","affiliation":[{"name":"Department of Accounting, University of Melbourne, Melbourne, Victoria 3010, Australia;"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"109","reference":[{"key":"B1","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(98)00059-2"},{"key":"B2","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2004.79.3.545"},{"key":"B3","doi-asserted-by":"publisher","DOI":"10.2307\/20159558"},{"key":"B4","doi-asserted-by":"publisher","DOI":"10.1016\/j.jom.2017.09.001"},{"key":"B5","doi-asserted-by":"publisher","DOI":"10.1016\/0272-6963(89)90016-8"},{"key":"B7","unstructured":"Australian Bureau of Statistics (2011) Technical Manual: Business Longitudinal Database CURF Australia 2004\u201305 to 2009\u201310 (Australian Bureau of Statistics, Canberra, Australia)."},{"key":"B8","unstructured":"Australian Bureau of Statistics (2013) Counts of Australian Businesses: 2003 to 2007, 2007 to 2009, and 2008\u20132012. 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