ABSTRACT

The use of information is often conceived in a bipolar way; it is either used or not. This view assumes a direct 1:1 relation between performance information and managerial or policy decisions. Bipolar thinking is fed by a somewhat technocratic hope that performance information will tell univocally how to allocate resources, how to hold organizations and managers to account, and which employees to reward for excellent performance. Performance measurement systems almost never can do that. Often, these unfulfilled expectations provoke a categorical rejection by users of performance information. A more nuanced perspective on use is needed.