Performance measurement and management in the public sector: state of the art and research opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrizia Garengo ◽  
Alberto Sardi

PurposeSince the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.Design/methodology/approachThe paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.FindingsThe results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.Originality/valueAlthough the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.


2019 ◽  
Vol 32 (1) ◽  
pp. 2-20
Author(s):  
Benard Ngoye ◽  
Vicenta Sierra ◽  
Tamyko Ysa

PurposeThe purpose of this paper is to examine the influence of shared cognitive frames, in particular, that of institutional logics, on the deployment and use of performance measurement systems (PMSs) in the public sector.Design/methodology/approachUsing novel priming techniques derived from behavioral and social psychology, three institutional logics – the public, market-managerial and professional logics – are differentially surfaced in three independent experimental groups. The influence of these primed institutional logics on performance measurement use preferences are then empirically assessed using appropriate analysis of variance techniques.FindingsContrary to theoretical predictions, the paper reveals logic congruence regarding some uses of PMSs in the public sector, and divergence regarding others. Individuals applying a public logic were more likely to propose performance measurement use for strategic planning or strategic alignment; while those applying a professional logic were more likely to propose performance measurement use for learning, compared to otherwise primed individuals.Research limitations/implicationsConsidering the sample size and the novelty of the priming tools, it is feasible that other potentially significant effects may have been missed.Originality/valueThe paper addresses a gap in literature regarding the influence of shared cognitive frames on performance measurement use in public sector organizations. The paper further presents priming techniques embedded within an experimental design as an appropriate method for the micro-level study of attitudes, preferences and judgments in the public sector.


2019 ◽  
Vol 32 (1) ◽  
pp. 21-41 ◽  
Author(s):  
Floriana Fusco ◽  
Paolo Ricci

PurposeThe purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research.Design/methodology/approachA bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals.FindingsThe findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR.Research limitations/implicationsThe study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field.Originality/valueSocial and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.


2019 ◽  
Vol 16 (1) ◽  
pp. 17-40 ◽  
Author(s):  
Frank L.K. Ohemeng ◽  
Theresa Obuobisa Darko ◽  
Emelia Amoako-Asiedu

Purpose An engaged workforce has never been more important than it is now. Research continues to reveal a strong link between engaged employees and employee performance. Consequently, different strategies continue to be developed to enhance employee engagement (EE) in organisations. Unfortunately, many of these strategies have not worked due to the lack of trust that some employees may have towards organisational leaders. Thus, it is argued that the first step in building an effective EE is building trust, which will erode all sorts of suspicion of the intention of leaders in the organisation. Unfortunately, the literature is not clear about how to build such trust, especially in developing countries where the organisational environment is much different from that in developed ones; making the applicability of models in the developed world quite difficulty in these countries. How can public sector leaders build trust in the organisations in an environment where informality appears to be the norm? The purpose of this paper is therefore to ascertain how trust can be built in public organisations. Design/methodology/approach In order to answer the research questions, as well as obtain in-depth understanding of what is being done, the authors used the mixed methods approach in the data collection for the paper. In using mixed method data collection, the authors took both quantitative and qualitative approaches. Both qualitative and quantitative data were, however, collected concurrently. This was done for the sake of convenience, as there is little study on how to build trust or, even, EE in the Ghanaian context. The authors set out to explore these issues, and the only way for the authors to do so was to undertake the data collection simultaneously. Findings The paper examined critically four main areas to help leadership build trust: credibility, fairness, respect and communication. The study shows that both managers and employees firmly believe in building trust. Leaders were able to discuss the efforts they make to ensure that issues concerning trust building are addressed. At the same time, employees also agreed on the need to strengthen these variables. Practical implications The research identifies areas on which both leadership and employees can continually work to help bridge the gap between them if public organisations are to reap the benefits of EE. The authors are convinced that if the issues discussed here are addressed, and parties work on them, individuals will succeed in their own areas, but so will the organisations, which in turn will help in the development of he country. Originality/value From a theoretical perspective, it extends the work on EE, and offers new insight into this emerging concept from a developing countries perspective, where informality in the public sector is common. Most of the research on trust and EE has been either qualitative or quantitative in nature. Using the mixed methods approach means the authors will be explaining how both can help us better understand the “how” in building trust in the public sector. Thus, the paper is one of the few papers that have used the mixed methods approach to examine how trust can be built in public organisations.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim Rawabdeh ◽  
Mazen Arafah ◽  
Mohannad Mousa Mustafa

PurposeThis study aims to validate the KAIIAE model in the public sector and analyse the interrelationships between Enablers and Results in the King Abdullah II Award for Excellence (KAIIAE) model to better understand the dynamic logic behind improving excellence results.Design/methodology/approachThe methodology used is structural equation modelling (partial least squares technique), and the data were obtained from the assessment processes for the KAIIAE for 98 Jordanian public organisations.FindingsThe findings showed that the award model has proven to be a reliable and valid framework, as the criteria and sub-criteria were highly correlated. The set of Enablers was strongly related to the set of Results, and the synergies between the critical criteria confirmed the importance of leadership, strategy, and processes for the organisation's excellence results. It was found that the new significant and direct relationships between “People” and “People Results” and between “Partnerships and Resources” and both “Society Results” and “Key Results” improved the understanding and implementation of the model. There was a significant interrelationship between model criteria, excluding the relationship between “Society Results” and “Key Results”, since the government's main objective is to serve society. A new structural model for the KAIIAE with the new relationships was suggested.Research limitations/implicationsThis paper concentrated only on the public sector, although the excellence model has been implemented in the private sector. Features of the different types of organisations were not tested. Furthermore, the variations in size, covered fields, number of employees and provided services need to be investigated further.Practical implicationsGovernment award bodies can use these research findings to develop a new model version for public sector awards by combining a cohesive array of elements for any government organisational need or application. The study suggested adding new criteria or relationships or eliminating those that are not significant and have no impact on public sector organisations. The findings will assure the organisations' managers that the KAII excellence model criteria are highly correlated and synergised for public sector organisations. These criteria perform efficiently once they are considered and implemented in an interconnected manner rather than managing them independently, which makes up their management framework. This knowledge about the validity of the structure of the model allows public sector organisations to benefit fully from the self-assessment processes and improve the organisation's management, enhancing their faith in excellence award models.Social implicationsThis study has contributed to the existing literature on the reliability and validity of business excellence models as a framework for implementing, evaluating, and improving excellence, particularly in the government sector. Several important insights have emerged from this study. The relevant analysis supports a new model structure for excellence in the public sector. Among the model structure relationships, the study identified the existence of new direct relationships between enablers and results. New significant and direct relationships are added to the model that advances the implementation and understanding of the model. Moreover, it informs theory about Excellence Award implementation in developing countries within the context of Jordan – a topic that has previously received limited attention in the international business excellence literature. Since there is limited research on the suitability of implementing the KAIIEA excellence model (that is based on nine criteria of the EFQM model) in public organisations, this work suggested introducing a new modification to the model to suit the characteristics of the public sector.Originality/valueThe considerable prominence of the government sector has drawn attention to the excellence parameters within its organisations. Hence, a lack of studies and inadequate knowledge in the governmental management system have limited testing excellence in the public sector. This paper provides support that the excellence model (KAIIAE model that is EFQM based) is an appropriate framework by identifying direct and significant model interrelationships for the public sector based on the actual and sufficient performance of its entities so as to drive the changes of the next model generation. This is the first study that attempts to comprehend and describe the validation of the KAIIAE model in the public sector.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David C. Hay ◽  
Carolyn J. Cordery

PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.


2019 ◽  
Vol 17 (2) ◽  
pp. 177-199
Author(s):  
Toni Mättö ◽  
Jenna Anttonen ◽  
Marko Järvenpää ◽  
Antti Rautiainen

Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development company (RDC). This longitudinal case study illustrates the fluctuating and socially constructed nature of legitimacy in the public sector. Design/methodology/approach This qualitative case study longitudinally analyzes the various developments occurring during and after the development of a PMS system for the case organization. Empirical data include interviews, workshops, observation and other materials relating to the case organization. Findings The initial interest in operational improvement changed to legitimation-seeking behavior by the case organization when the measures created were modified to accord with the changed preferences of the key stakeholders. However, the pursuit of legitimacy for the RDC was made difficult by the outcome-oriented, changing and contradictory nature of stakeholders’ demands. This study’s findings reveal a continuous mismatch between organizational activities and the board’s expectations, leading to the eventual closure of the organization. Practical implications The findings help to analyze the legitimacy and relevance of PMSs in public-sector projects. The study highlights the practical importance of analyzing the different legitimacy priorities of various stakeholder groups, such as politicians and entrepreneurs. Originality/value The study analyzes the fluctuating nature of legitimacy longitudinally in the public-sector context from the stakeholder perspective. This study analyzes a situation where the stakeholders’ evaluations of the legitimacy of the organization, and the PMS developed, change over time, complicating the accounting for stakeholders.


2019 ◽  
Vol 11 (2) ◽  
pp. 398-403
Author(s):  
Bryan Rodgers ◽  
Jiju Antony ◽  
Derek Penman

Purpose The purpose of this paper is to critically evaluate the use of the public sector improvement framework (PSIF) across public sector agencies in Scotland and explore the research gaps and consequent questions which arise. It is considered that the national promotion of a methodology for public sector improvement, while entirely legitimate, deserves independent scrutiny. Design/methodology/approach The assertions of purpose and effectiveness of PSIF made by both the Improvement Service and European Foundation for Quality Management (EFQM) have been critically examined and independent research which would support or challenge those assertions has been explored. Findings There are significant research gaps in the published literature which raise considerations around not only the effective deployment of EFQM but also the requirement for PSIF. The question whether there is a requirement to adapt EFQM for the public sector is also raised. Research limitations/implications This paper explores published academic research and does not reference any internal research undertaken by either the Improvement Service or EFQM. Practical implications Practitioners who have implemented or are considering implementing PSIF should do so from an informed perspective and be aware of the apparent lack of published research and the significant gaps and questions raised through this paper. Originality/value No published research on PSIF and its adaptation from the EFQM business model has been identified. Given the investment and impact of implementing PSIF organisation wide, it is considered extremely valuable to raise these questions for practitioners, as well as encourage the academic community in undertaking research in this area.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giorgia Mattei ◽  
Giuseppe Grossi ◽  
James Guthrie A.M.

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.


Sign in / Sign up

Export Citation Format

Share Document