ABSTRACT
This chapter aims to look at a specific approach to PMC that considers how to build 'better' performance management and control (PMC) systems. It goes on to consider the manner in which it is possible to engage with policy makers and practitioners to adopt these systems. The chapter considers the impact of one particular PMC-the impact of the assessment of research impact which was one element in the UK Research Excellence Framework (REF). Management accounting research has over many years demonstrated that the use of performance measurement, particularly when accompanied by incentives for achieving the desired outcomes, will affect the behaviour of individuals and groups. In the UK, researchers or at least their institutions are now taking notice of impact but perhaps for reasons that are not commendable. The chapter examined the example of the UK REF 2014 that provides an example of a transactional PMC system which not only can create outcomes, but can also have dysfunctional effects.
