Using data from a government-wide survey administered by the US General Accounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities. We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also find that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little evidence that the perceived benefits from recent mandated performance measurement initiatives in the US government increase with greater measurement and accountability. Finally, we provide exploratory evidence that some of the technical and organizational factors interact to influence measurement system implementation and outcomes, often in a complex manner. We are grateful to the United States General Accounting Office for providing access to the data used in this study. We appreciate the assistance of Tom Beall in obtaining the data and thank Jennifer Ciralsky for excellent research assistance. We also thank Shannon Anderson, David Cooper, Ranjani Krishnan, Bill Lanen, Cathy Tinsley, Jerry Zimmerman, two anonymous rev iewers, and participants at the University of Rochester, Washington University, and the 2002 AAA Management Accounting Conference for valuable comments and discussion. The conclusions in this paper are those of the authors and not those of the General Accounting Office. IMPLEMENTING PERFORMANCE MEASUREMENT INNOVATIONS:EVIDENCE FROM GOVERNMENT AbstractUsing data from a government-wide survey administered by the U.S. GeneralAccounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities.We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also tmd that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little ev idence that the perceived benefits from recent mandated performance measurement initiatives in the U.S. go...

Using data from a government-wide survey administered by the US General Accounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities. We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also find that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little evidence that the perceived benefits from recent mandated performance measurement initiatives in the US government increase with greater measurement and accountability. Finally, we provide exploratory evidence that some of the technical and organizational factors interact to influence measurement system implementation and outcomes, often in a complex manner. We are grateful to the United States General Accounting Office for providing access to the data used in this study. We appreciate the assistance of Tom Beall in obtaining the data and thank Jennifer Ciralsky for excellent research assistance. We also thank Shannon Anderson, David Cooper, Ranjani Krishnan, Bill Lanen, Cathy Tinsley, Jerry Zimmerman, two anonymous rev iewers, and participants at the University of Rochester, Washington University, and the 2002 AAA Management Accounting Conference for valuable comments and discussion. The conclusions in this paper are those of the authors and not those of the General Accounting Office. IMPLEMENTING PERFORMANCE MEASUREMENT INNOVATIONS:EVIDENCE FROM GOVERNMENT AbstractUsing data from a government-wide survey administered by the U.S. GeneralAccounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities.We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also tmd that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little ev idence that the perceived benefits from recent mandated performance measurement initiatives in the U.S. go...

Using data from the 1993 National Survey of Small Business Finances, we examine some of the factors influencing differences in small business credit market experiences across demographic groups. We analyze credit applications, loan denials, and interest rates paid across gender, race and ethnicity of small business owners. In addition, we analyze data gathered from small business owners who said they did not apply for credit because they believed that their application would have been turned down. This set of analyses, in combination with important new information on the personal credit history of the principal owner, the business credit history of the firm, a rich set of additional explanatory variables, and information on local bank market structure, helps us to understand better the sources of observed differentials in the credit market experiences of small business operators across demographic groups.Credit market experiences often differ markedly among demographic groups. However, so do the characteristics of firms and owners. Results of our multivariate analyses show that many of the factors we consider help to explain the observed differences in credit market experiences.However, even after controlling for a large number of firm and owner characteristics, substantial differences often remained. There was also evidence that some of the differentials were associated with the degree of lender market concentration in the firm's local area.

Using data from the 1993 National Survey of Small Business Finances, we examine some of the factors influencing differences in small business credit market experiences across demographic groups. We analyze credit applications, loan denials, and interest rates paid across gender, race and ethnicity of small business owners. In addition, we analyze data gathered from small business owners who said they did not apply for credit because they believed that their application would have been turned down. This set of analyses, in combination with important new information on the personal credit history of the principal owner, the business credit history of the firm, a rich set of additional explanatory variables, and information on local bank market structure, helps us to understand better the sources of observed differentials in the credit market experiences of small business operators across demographic groups.Credit market experiences often differ markedly among demographic groups. However, so do the characteristics of firms and owners. Results of our multivariate analyses show that many of the factors we consider help to explain the observed differences in credit market experiences.However, even after controlling for a large number of firm and owner characteristics, substantial differences often remained. There was also evidence that some of the differentials were associated with the degree of lender market concentration in the firm's local area.

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