Examining the process of performance measurement system design and implementation in two Italian public service organizations

Bracci, Enrico; Maran, Laura; Inglis, Robert

doi:10.1111/faam.12131

Cited by 32 publications

(52 citation statements)

References 67 publications

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“…The discussion of moving away from NPM toward a new public governance “paradigm” (Holmgren Caicedo, Mårtensson, & Tamm Hallström, ; Osborne, , ; Wiesel & Modell, ) touches upon this, but fails to recognize the inherent difference of understanding efficiency (Hyndman & Liguori, ). It is furthermore common that the role of accounting is not fully recognized in such settings (Bracci, Maran, & Inglis, ; Mennicken, ; Pallott, ). This means that the debate on whether or how much NPM has improved efficiency in the public services will continue as long as the intentions and justifications of NPM reforms are vague.…”

Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

“…As shown in Table , a total of 56 articles were published between 1997 and 2016. From these 56 articles, we found 18 studies (32%) that report on findings from the Nordic countries and more than 50% of the published articles discuss NPM in countries outside United Kingdom and USA (cf., Blomgren, ; Bracci et al., ; Christopher & Leung, ; Czarniawska & Mazza, ). This means that the one‐sided perspective identified and discussed above may perhaps not be representative for accounting research focusing on NPM.…”

Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

“…Today's public sector is built on NPM standards. We speak the NPM language (Karlsson, ; Nyström Höög & Björkvall, ), act like managers (Karlsson, , ), and focus on measuring performance in different ways (Bracci et al., ; Craig et al., ; Hodges & Grubnic, ). Neither politicians, civil servants, nor professional groups seem to have been able to avoid the term or its manifestations (Hyndman & Lapsley, ).…”

Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

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Twenty‐five years of studying new public management in public administration: Accomplishments and limitations

Funck

Karlsson

2019

Financ Acc Manag

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In 1991, Christopher Hood made a substantial contribution to public administration research when he formulated the concept of new public management (NPM). His article can in many ways be understood as an enabler of research focused on public sector reforms. To this day, numerous articles and books have been published, discussing the concept itself and the empirical phenomenon. In celebration of the 25-year period since the concept of NPM was introduced, this article revisits the current knowledge through a systematic literature review of 299 articles published between 1991 and 2016. This approach enables a meta-analysis of research published in five topranked international public administration journals. We identify four important themes as emerging from our review: (a) a reform with a vague intention, (b) the limping concept, (c) the one-sided perspective, and (d) NPM as the new norm. An important effect of this is that Hood's framework may have been curtailed, leading to a distorted knowledge base when it comes to future studies. K E Y W O R D S future developments, literature review, management reforms, new public management 1 INTRODUCTION New public management (NPM) is a phenomenon that has been a major focus of the debate in the public management literature since the seminal contribution of Hood (1991, 1995). Hood's first article has received over 6,000 citations and has deservedly become one of the most cited public administration articles (Hood & Dixon, 2016; Pollitt, 2016). The phenomenon continues to capture attention, and the amount of literature that has addressed NPM today is considerable. From the literature, it appears that NPM in practice has the capacity to change and confound neat descriptions. As a consequence, NPM as a phenomenon has been criticized for being obfuscated and nontranspar

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Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

Section: Knowledge Gained From Existing Studies On Npmmentioning

confidence: 99%

See 1 more Smart Citation

Twenty‐five years of studying new public management in public administration: Accomplishments and limitations

Funck

Karlsson

2019

Financ Acc Manag

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“…A major stream of the domain theory on PMS design takes a systems approach (Bedford, Malmi, & Sandelin, 2016;Bracci, Maran, & Inglis, 2017;Malmi & Brown, 2008). An example of the application of systems theory in a qualitative, in-depth, single case study can be found in Friis, Hansen, and Vámosi (2015), who studied the interdependence between elements of control systems.…”

Section: Using Domain Theory To Assess the System As A Success Or Faimentioning

confidence: 99%

“…If they are not, the PMS will fail to provide internal transparency. Thus, our research is not a quantitative contingency theoretical study of 'fit'/'misfit' (Drazin & Van De Ven, 1985), but rather an exploratory systems theory analysis (Bracci et al, 2017;Friis et al, 2015 are other examples of this) of how PMS components produce transparency by examining whether the PMS measures both efficiency and effectiveness.…”

Section: Using Domain Theory To Assess the System As A Success Or Faimentioning

confidence: 99%

A study on the criteria of internal transparency, efficiency and effectiveness in measuring local government performance

Røge

Lennon

2018

Financ Acc Manag

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Public managers perceive performance measurement as an indispensable element of modernising the public sector in the quest to achieve ‘more for less’, despite research showing that performance measurement in the public sector is risky in terms of unexpected and undesirable effects. Through a case study of the introduction of a performance measurement system (PMS) in a Danish municipality, our analysis focuses on how internal transparency unfolds in terms of addressing performance measures and aligning them with the criteria of efficiency and effectiveness. We conclude that there are two main reasons the PMS fails to address the desired effects in terms of modernising the municipality. First, an overarching focus by top management on outcome measurement results in inattention to the measurement of resource consumption and efficiencies. Second, empowerment of lower‐level managers in the formulation of key performance indicators (KPIs) results in competence problems related to PMS design. Therefore, many of the KPIs are designed as milestone measures, chosen to constrain the influence of the PMS on daily activities. These factors hinder the organisation's ability to design KPIs that attribute costs to outputs and therefore render the goal of internal transparency impossible to achieve for the municipality. The consequence is a PMS that loses track of its very purpose along with a false sense of security among top management regarding the optimisation of scarce resources.

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Integrating strategic planning and performance management in universities: a multiple case-study analysis

Biondi

Russo

2022

J Manag Gov

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Over time, public universities have been involved in a process of modernisation based on a new concept of governance and managerial methods for increasing efficiency and effectiveness, as well as transparency and accountability. This paper aims to investigate the link between strategic planning systems and performance management systems in Italian universities by answering the following research question: to what extent do strategic planning tools contribute to performance management systems and, vice versa, to what extent can performance management systems help in the reshaping of universities’ strategies? To this end, we adopt a qualitative approach by conducting a multiple case-study analysis in the Italian context. Data are gathered through documentary analysis and interviews as primary research methods. Since scholars have mainly focused their attention on strategic planning or performance management in universities in isolation, the originality of this research lies in the attempt to connect these two important research fields, whose mutual interdependences are still to a certain extent unexplored. The implications of this study concern recommendations and suggestions for universities’ governance bodies to support their decision-making processes in the definition of their long-term objectives and performance management systems.

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Examining the process of performance measurement system design and implementation in two Italian public service organizations

Cited by 32 publications

References 67 publications

Twenty‐five years of studying new public management in public administration: Accomplishments and limitations

Twenty‐five years of studying new public management in public administration: Accomplishments and limitations

A study on the criteria of internal transparency, efficiency and effectiveness in measuring local government performance

Integrating strategic planning and performance management in universities: a multiple case-study analysis

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