The aim of the study is to understand the dynamics of performance measurement (PM) routine when a PM innovation is introduced in the context of local governments. In doing so, we observe the ostensive and the perfomative aspects of the routine in order to comprehend if the convergence/divergence between these two aspects can explain the accomplished/unaccomplished PM innovation process. To investigate this phenomenon, we need proper theoretical lenses which shed light on routine dynamics. So, we drawn on two main theories: the Actor Network Theory (ANT) and the New Institutional Sociology (NIS). The theoretical combination of NIS and ANT helps to understand how the multitude of actors’ behavioural responses to the institutional pressures affect both the convergence/divergence between the ostensive and performative aspects of the PM routine and the unaccomplished translation process.
Key-Words: Contabilità pubblica