Incentives and their dynamics in public sector performance management systems

2010 ◽  
Vol 29 (1) ◽  
pp. 183-208 ◽  
Author(s):  
Carolyn J. Heinrich ◽  
Gerald Marschke
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap

Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.


2017 ◽  
Vol 47 (1) ◽  
pp. 93-114 ◽  
Author(s):  
Michael A. Gillespie ◽  
Jennifer Z. Gillespie ◽  
Katherine A. Sliter ◽  
Mahyulee C. Colatat ◽  
Kevin P. Nolan ◽  
...  

We present a possible solution to two seemingly paradoxical issues: (a) widespread dissatisfaction with performance management and (b) increased demand for accountability in the public sector. The current article draws from our experience with a municipal police division to clarify and extend Smith and Kendall’s Behaviorally Anchored Rating Scales process to an ongoing performance management system. The resulting system holds promise for being less perfunctory and paternalistic than traditional performance management systems, while fostering transparency and accountability.


Author(s):  
M. Rizki Pratama

Management and performance measurement in the public sector are inherently more complex compared to the business sector. Conflicting values such as politics and abstract performance targets make public sector performance management and measurement have distinctive points with different challenges as well. This study aims to describe the various challenges that occur in the context of developing management and performance measurement of the public sector in Indonesia after the implementation of The Law Number 5 of 2014 concerning Civil Servants. The researcher applied a literature study by conducting literature inclusion on two main bases, namely internal and external problems in management and public sector performance measurement. In the end, there are four challenges that must be considered in order to further improve the management and performance measurement of the public sector in Indonesia, namely managing the good and bad impacts of management and performance measurement, managing bias and independence of performance appraisal, managing performance during times of disruption and pandemic and managing the performance of the millennial generation.


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