ABSTRACT

This chapter presents the findings of statistical data analysis conducted to test the hypotheses. It discusses the basic integrated models for adoption, implementation, and utilization. The chapter deals with further causal modeling discussing the results of the analyses of the more comprehensive models. It focuses on an estimated path model for adoption and implementation. The models tested were purposely specified to test for a differential effect of requirements, organizational politics and culture, and rational/technocratic factors on adoption and implementation of performance measures. The findings suggest that adoption is more heavily influenced by more formal and internal forces, while implementation is more heavily influenced by more external and concrete forces. The theoretical argumentation developed earlier regarding the effect of external and internal requirements was supported by the evidence presented. Compared to the factor external interest groups, the factor internal interest groups are significant and primarily responsible for the adoption of performance measures.