5Cavalluzzo, K. S. & Ittner, C. D. 2004. Implementing performance measurement innovations: evidence from government. Accounting, Or- ganizations and Society,29 (3) : 243-267.
6Churchill Jr, G. A. 1979. A paradigm for developing better measures of marketing constructs. Journal of marketing research: 64-73.
7Pollitt, C. , Girre, X. , Lonsdale, J. , Mul, R , Summa, H. , & Waemess, M. 1990. Performance or compliance ? : performance audit and public management in five countries.