Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines

Abstract

This article explores distinctive research patterns of public administration and accounting disciplines concerning public sector performance measurement (PSPM). Our review shows that accounting researchers from Europe investigate reasons for limited PM use and factors explaining a rational or symbolic PM use, inspired by organization theory and institutional theory and conducting case/field studies. Public administration researchers from Europe and the USA prefer to study PM design and PM impact respectively, mainly using surveys in combination with various theories, like political theory. Public administration research from the USA examines the types of performance indicators in PM systems and contingent factors for PM design. Public administration research from Europe shows an interest in evaluating public sector reforms like Best Value and explaining learning processes for improvement. We argue that PSPM research could benefit from interdisciplinary efforts and intensified mutual communication between public administration and accounting.

Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs

“…This study however implies that market mechanisms and performance contract systems come already formed and does not attend to how they are shaped and reshaped in the process of changing institutions. Besides the limitations identified above, the above studies have focused on developed countries (Hopper, Tsamenyi, Uddin, & Wickramasinghe, 2009, Mimba, van Helden, & Tillema, 2007O'Donnell & Turner, 2005;Ševic, 2005;Tillema, Mimba, & van Helden, 2010;Van Helden, Johnsen, & Vakkuri, 2008). This is surprising because as observed by Brignall and Modell (2000), Olsen, Guthrie, and Humphrey (1998) and Hood (1995), the incidence and power of stakeholders and therefore their effect on institutions differs between countries, points in time and parts of public sectors.…”

The life-cycle approach to performance management: Implications for public management and evaluation

“…Practitioners of management and evaluation however, tend to be particularly interested in the design and implementation of the models for practical purposes (Kaplan and Norton, 1996;Likierman, 1993), whereas researchers generally mainly concentrate on the design and use of the models from a theoretical perspective (Cavalluzzo and Ittner, 2004;Van Dooren, 2005). In other words, it could be argued that in addition to the lack of mutual communication among the different disciplinary areas (Van Helden et al, 2008), there is still much to be gained in the facilitation of the communication between academics and practitioners. Here the life-cycle framework could play a crucial role.…”

Information System Challenge on Performance Measurement Data in Indonesian Public Hospitals

“…Therefore, the performance of public hospitals is increasingly used for decision-making in organizations and for reporting information to relevant administrative and political bodies [5]. Performance measurements data meet requirements from both internal and external stakeholders, such as non financial performance.…”