analyze the main points put forward by the author(s). Do you agree or disagree with the author, and what is the basis for your position,The use of performance practices [1] has become widespread in the public sector. They can span between somewhat idiosyncratic organizational initiatives and sector-wide reform efforts. Performance practices aim to capture the results and achievements of public organizations and programs and involve the use of three essential elements - goals, measures, and data. They are used across the world in various policy areas and at different levels of government. The product of such practices is routinely reported performance information that can be found in management reports and budgets (Ammons, 2020; Behn, 2014; De Waele et al., 2021; Gerrish, 2016; Ho et al., 2019; Kroll, 2015; Moynihan and Pandey, 2010; Steccolini et al., 2020). The diffusion of performance practices has led to an evolution of theories (and theoretical accounts) of performance management (for an overview, see, e.g. Moynihan, 2008; Talbot, 2010; Van Dooren et al., 2015). In particular, two theoretical perspectives have gained much popularity: the institutional perspective, which is concerned with the institutionalization of rules, expectations, and trends related to performance practices (Brignall and Modell, 2000; Dring et al., 2015; Gerrish and Spreen, 2017; Grossi et al., 2020; Rautiainen et al., 2017; Vakkuri et al., 2021), and the behavioral perspective, which focuses on de