Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms

2020 ◽  
Vol 52 (3) ◽  
pp. 100908 ◽  
Author(s):  
Silvia Pilonato ◽  
Patrizio Monfardini
Keyword(s):  
Higher Education ◽  
Performance Measurement ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Levers Of Control

scholarly journals History of research performance measurement systems in the Australian higher education sector

2018 ◽  
Vol 24 (1) ◽  
pp. 40-61 ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie ◽  
Stuart Tooley ◽  
Sally Chaplin
Keyword(s):  
Higher Education ◽  
Performance Measurement ◽  
Public Management ◽  
New Public Management ◽  
Management Accounting ◽  
Research Performance ◽  
Education Sector ◽  
Measurement Systems ◽  
History Of ◽  
Performance Measurement Systems

Performance measurement systems (PMSs) are a global phenomenon emanating from new public management (NPM) reforms. While they are now prolific and entrenched, they have attracted criticism based on their design and the manner in which they are applied. The purpose of this article is to explore the history of accounting for research in the Australian higher education sector (HES). It focuses on how successive Australian governments have steered research within the sector through the introduction of PMSs, in line with NPM reforms. Relying on publicly available online policy documents and scholarly literature, the study traces the development of performance measures within the Australian HES from the mid-1980s to 2015. It contributes to literature in management accounting aspects of NPM through the means of management accounting techniques such as PMSs. It also contributes to accounting history literature through an examination of three decades of accounting for research in the Australian HES.

Managing both the empowering and constraining effects of performance measurement: a levers of control perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aurélien Ragaigne
Keyword(s):  
Performance Measurement ◽  
User Satisfaction ◽  
Longitudinal Case Study ◽  
Case Study Method ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Levers Of Control

PurposeThis study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive processes play an important role in balancing these effects. This paper proposes to extend the analysis of effects in this literature, by looking at them in conjunction with the role of dialogue.Design/methodology/approachThis paper analyses a longitudinal case study of the use of user satisfaction indicators in the reception of a French local authority. The data were collected using a three-year longitudinal case study method from semi-directive interviews and participations at meetings.FindingsThe case study shows that performance measurement was introduced to encourage reception employees to make changes to the experience of service users. Employees were involved in the design phase of the survey and in the development of proposals. The dialogue approach represented a way of encouraging employees to agree to accept changes. However, this dialogue offered greater empowerment of employees by the managers.Research limitations/implicationsFurther work would be needed to enrich the characteristics of the dialogue and its effects on other performance measurement systems.Practical implicationsThe dialogue between employees and managers was designed to be interactive and created a situation with both empowering and constraining effects. The method of organisation, involving regular meetings with formal tasks to be accomplished at each meeting, appears significant for the evolution of the effects.Originality/valueWe extend the levers of control perspective to demonstrate the importance of the dialogue in balancing the effects. The case study makes it easier to understand how the empowering effects are related to the objective of constraint in the dialogue approach, and how these effects evolve.

Executing strategy through comprehensive performance measurement systems

2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Company Performance ◽  
Content Type ◽  
Cost Leadership ◽  
Measurement Systems ◽  
Comprehensive Performance ◽  
Different Types ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

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