The factors affecting strategic change and the impact on performance in local governments

The study examines the contingency factors that influence strategic change in local governments in Australia and the impact of strategic change on organisational performance. Specifically, the study examines the impact of organisational culture and the use of multidimensional performance measures on strategic change. The findings indicate that the strategic change is affected by the cultures of innovation, attention to detail and stability, and the use of multidimensional performance measures. However, the findings reveal that there is no association between strategic change and the performance of local governments. The study contributes to the body of management accounting on contingency literature and public management literature by providing an insight into the role of organisational culture and the use of multidimensional performance measures as contingency factors influencing strategic change and their associations with organisational performance in local governments. The findings may be used by managers to manage change effectively.