Performance information use by politicians and public managers for internal control and external accountability purposes

Saliterer, Iris; Korać, Sanja

doi:10.1016/j.cpa.2013.08.001

Cited by 69 publications

(58 citation statements)

References 81 publications

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“…Low levels of appreciation and use are found in studies conducted at the central government level in the UK (Johnson and Talbot, 2007); at the state level (Bourdeaux, 2008) and the federal level (Stalebrink and Frisco, 2011) in the USA; in Estonia's central government (Raudla, 2012); in Dutch municipalities (ter Bogt, 2004); and in German and Italian local governments (Grossi et al, 2016). Other studies, however, show opposite, more 'positive' findings, especially Askim (2007) for Norwegian municipalities; Brun and Siegel (2006) for the Swiss central and intermediate governments; Saliterer and Korac (2013) for municipalities in Austria; and Ho (2006) for local governments in the USA's midwest. In addition, some studies show mixed findings, particularly © 2016 CIPFA ter Bogt et al (2015) for intermediate government in the Netherlands.…”

Section: Overview Of the Researchmentioning

confidence: 84%

“…The first study points to an overall low use, while the second corroborates my earlier conclusion that appreciation measured by a survey can be high, whereas actual use-measured through observations-is low. Other survey studies about performance information use have reported diverging findings (Stalebrink and Frisco, 2011;Saliterer and Korac, 2013).…”

Section: Performance Information Usementioning

confidence: 89%

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Literature review and challenging research agenda on politicians’ use of accounting information

Helden

2016

Public Money & Management

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Section: Overview Of the Researchmentioning

confidence: 84%

Section: Performance Information Usementioning

confidence: 89%

Literature review and challenging research agenda on politicians’ use of accounting information

Helden

2016

Public Money & Management

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“…For instance, it has been reported that cost and management accounting technologies facilitate governance and management beyond organizations where policymakers tend to deploy calculative technologies in cost-cutting agendas (Davies 2006;Watkins and Arrignton 2007;Chang 2009;Saliterer and Korac 2013). Cost cutting rather than cost allocation has become part of the everyday language of policymakers who problematize a postcolonial, Keynesian model of welfare policy (Rudra 2002;Ilcan and Phillips 2010).…”

Section: Introductionmentioning

confidence: 99%

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

Wickramasinghe

2015

Accounting and Business Research

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Taking Sven Modell's (2014, pp. 83-103) "societal relevance of management accounting" agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a postcolonial neoliberal state's use of cost-saving experiments and the resultant emancipation of the individuals involved. It runs a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian postcolonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze's and Zigmund Bauman's ideas on post-panoptic societies: old confinements are being problematized and new flexible, "liquid" spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organizational constituency.

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“…Whereas accounting researchers tend to focus on accountability and transparency, audit, monitoring, and incentive arrangements for governance toward external stakeholders , much less attention is given to the uses of accounting, performance measures, and managerial rules for corporate governance (for exceptions, see, e.g., Saliterer and Korac, 2013;Tremblay, 2012) and the implications for corporate governance practices and management control (Roussy, 2013).…”

Section: The English Local Authority Corporate Governance Contextmentioning

confidence: 99%

“…The management control elements are justified by the idea that acting in the public interest involves concerns for the internal business practices of public sector agencies. It articulates concerns frequently voiced in the regulatory and policy making arena that have, thus far, only 4 been sporadically addressed in the academic discussion (Almquist et al, 2013;Saliterer and Korac, 2013). …”

Section: Insert Figure 1 Herementioning

confidence: 99%

Using management control to understand public sector corporate governance changes

Ferry

Ahrens

2017

JAOC

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Purpose Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices. Design/methodology/approach Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review. Findings This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management. Practical implications Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis. Originality/value This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.

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Performance information use by politicians and public managers for internal control and external accountability purposes

Cited by 69 publications

References 81 publications

Literature review and challenging research agenda on politicians’ use of accounting information

Literature review and challenging research agenda on politicians’ use of accounting information

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

Using management control to understand public sector corporate governance changes

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