Performance Measurement in the Public Sector: A Clarification and Agenda for Research

Lye, Joanne

doi:10.1111/j.1835-2561.2006.tb00357.x

Cited by 6 publications

(4 citation statements)

References 52 publications

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“…This study shows how benchmarking can lead to performance gains; this is a situation often neglected in the literature and where empirical evidence is needed (Lye ; Tillema ). This situation seems to offset some of the control dilemmas identified in the literature (Van Helden and Tillema ; Laine and Vinnari ).…”

Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 90%

“…As mentioned earlier in the paper, this literature frequently explores the coercive (see Ahrens and Chapman ) adoption of accounting. One persistent issue is that institutions ‘must’ respond through the adoption of accounting initiatives that emphasise efficiency, accountability and control (Bogt ), but ones nonetheless that offer few learning effects (Lye ).…”

Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 99%

“…This view of benchmarking is not strong in the literature, perhaps owing to NPM's primary focus on institutional arrangements, whereby governments delegate and control by means of accounting. Criticism, even confusion results (Lye ) instead of learning from differences that instead becomes a ranking process (Van Helden and Tillema ).…”

Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 99%

“…The findings suggest that benchmarking can enable learning effects and how this may happen. There is a need to pay greater attention to more local understandings of what is sensible and appropriate, at particular organisational and local settings (Grafton and Lillis ; Modell ; Lye ; Sharma and Lawrence ); as Nath and Sharma (: 15) say, dissemination does not guarantee diffusion (see also Modell ; Grafton and Lillis ; Cole and Cooper ; Nath and Sharma ). It is shown in the field study material that people decide at a local level what can and cannot work.…”

Section: Discussionmentioning

confidence: 99%

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Benchmarking and Learning in Public Healthcare: Properties and Effects

Buckmaster

Mouritsen

2017

Australian Accounting Review

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This research investigates the effects of learning-oriented benchmarking in public healthcare settings. Benchmarking is a widely adopted yet little explored accounting practice that is part of the paradigm of New Public Management. Extant studies are directed towards mandated coercive benchmarking applications. The present study analyses voluntary benchmarking in a public setting that is oriented towards learning. The study contributes by showing how benchmarking can be mobilised for learning and offers evidence of the effects of such benchmarking for performance outcomes. It concludes that benchmarking can enable learning in public settings but that this requires actors to invest in ensuring that benchmark data are directed towards improvement.

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Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 90%

Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 99%

Section: Discussion Of How Benchmarking Can Enable Learning and Effectsmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

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Benchmarking and Learning in Public Healthcare: Properties and Effects

Buckmaster

Mouritsen

2017

Australian Accounting Review

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Performance management in Canadian public organizations: findings of a multi-case study

Goh

Elliott

Richards

2015

International Journal of Productivity and Performance Management

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Purpose – Performance management (PM) is now clearly a well-established practice in public sector organizations. However, increasingly scholars have been questioning its efficacy in improving organizational performance. Research has shown that the presumed benefits remain questionable and that there are many barriers, challenges and problems in implementing PM. The purpose of this paper is to report and discuss the findings of a multi-case study that examines in more depth how five Canadian public sector organizations are implementing PM. Design/methodology/approach – A qualitative multi-case study approach was used in this study. Structured interviews were carried out in each public sector organization and the interview data were analyzed using NVivo8. Individual case profiles were also written. A cross-case analysis was carried out using data from these five cases. Findings – The cross-case analysis of the data focussed on the major themes emerging from the data with respect to challenges and barriers, success factors, context and implications for practice for PM in public sector organizations. Three contextual factors are identified and discussed in explaining some of the findings. Conclusions are drawn for making PM more effective in achieving performance improvement in public sector organizations and future directions for research. Research limitations/implications – The research findings and implications for practice are based on five Canadian public sector organizations so may limit its generalizability to public sector organizations in other countries. Practical implications – Some practical implications are discussed with respect to implementing PM more successfully in public sector organizations. This included the better integration of PM to corporate strategy, leadership in developing a positive PM culture and employee buy-in and commitment to the process. Originality/value – This qualitative multi-case study of PM in Canadian public sector organizations has not previously been done. This approach allows for a more close-up look at PM in public sector organizations especially how it is implemented and the experiences of organizational members. The paper also presents new insights on context as an important variable in explaining the findings from the cross-case analysis and points to future new directions for research and in developing a contingency theory approach to PM.

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Implementing performance measurement systems

Akbar

Pilcher

Perrin

2015

Qualitative Research in Accounting &Amp; Management

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This research explores the drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia's attempt to introduce a PMS by addressing three research questions: RQ1) Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? RQ2) Do the three isomorphic pressures exist in the development and use of PMSs? and RQ3) If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures. Design To assist in answering the research question, both closed and open-ended interview questions were developed. The questions were structured under four headingsaccountability, performance measurement, institutional isomorphism and others. In-depth interviews were conducted in 2010 with 24 Indonesian local governments targeted using purposive sampling. Both types of local government (regional and municipal) and both localities (Java and non-Java) were represented. A cross-section of participants ensured a range of responses from low-level officials to high-level managers in functions including administrative, finance, planning and audit, were obtained. Findings Results determined that although employees perceived coercive isomorphism as being a driver of ILG compliance with LAKIP, many councils were still not reporting and those that were, were not doing it well. Many councils lacked management motivation with some choosing to merely mimic (mimetic isomorphism) what others were doing. Better-resourced councils made use of external consultants or local universities where knowledge was shared (normative isomorphism). Practical implications An understanding of factors influencing the development and use of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting. Originality / Value The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being that it provides an in-depth conceptual overview and understanding of factors influencing the development and use of performance measures. Further, it fills a gap in the literature exploring PMSs and accountability in a developing countryin this case, Indonesia.

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Performance Measurement in the Public Sector: A Clarification and Agenda for Research

Cited by 6 publications

References 52 publications

Benchmarking and Learning in Public Healthcare: Properties and Effects

Benchmarking and Learning in Public Healthcare: Properties and Effects

Performance management in Canadian public organizations: findings of a multi-case study

Implementing performance measurement systems

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