New developments in institutional research on performance measurement and management in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sven Modell
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Research Agenda ◽  
Institutional Research ◽  
Content Type ◽  
The Public ◽  
The Past ◽  
Starting Point ◽  
Public Sector Accounting ◽  
Dynamic Perspective

PurposeThis paper reviews and reflects on institutional research on performance measurement and management (PMM) in the public sector emerging over the past decade and discusses potential extensions of this body of research.Design/methodology/approachThe paper takes the form of a reflective review with an emphasis on how institutional theory has been used in PMM research in the public sector.FindingsAlthough institutional research on PMM in the public sector has continued to grow over the past decade, much of this research still pays relatively one-sided attention to the influence of pre-existing institutions on PMM practices and has left the constitutive effects of such practices under-researched. In order to address this shortcoming and nurture research that pays more equal attention to the institutional effects on and of PMM practices, a research agenda based on dialogue with the sociology of valuation and valuation studies is outlined. Such research is arguably well-suited for examining emerging themes in the public sector accounting and management literatures centred on the publicness of public service provision and notions of organisational hybridity.Research limitations/implicationsThe paper offers a starting point for research that can provide a more holistic and dynamic perspective on how PMM practices are implicated in the shaping of institutional fields over time.Originality/valueThe paper continues to advance an established research agenda in the public sector accounting and management literatures whilst suggesting ways of extending this research agenda.

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
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
State Of The Art ◽  
Business Management ◽  
Academic Research ◽  
Conceptual Structure ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
Public Organisations

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.

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

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.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

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.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

Assessing performance-use preferences through an institutional logics lens

2019 ◽  
Vol 32 (1) ◽  
pp. 2-20
Author(s):  
Benard Ngoye ◽  
Vicenta Sierra ◽  
Tamyko Ysa
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Institutional Logics ◽  
Content Type ◽  
The Public ◽  
Measurement Systems ◽  
Cognitive Frames ◽  
Public Market ◽  
Theoretical Predictions ◽  
Performance Measurement Systems

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.

Context matters: enablers and barriers to knowledge sharing in Australian public sector ICT projects

2020 ◽  
Vol 24 (8) ◽  
pp. 1921-1941
Author(s):  
Yakub Karagoz ◽  
Naomi Whiteside ◽  
Axel Korthaus
Keyword(s):  
Public Sector ◽  
Knowledge Sharing ◽  
Single Case ◽  
Structured Interview ◽  
Current Theory ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Project Environment ◽  
Starting Point

Purpose This paper aims to extend the theory relating to knowledge sharing barriers and enablers in the public sector information and communication technology (ICT) project context. Design/methodology/approach A case study method was used whereby project managers from each of the seven departments of the Victorian Public Sector in Australia were interviewed about their knowledge sharing practice. A semi-structured interview instrument based on Riege’s (2005) barrier framework was used to explore the barriers to knowledge sharing that they experienced as part of their work. Findings The study found that many of Riege’s (2005) barriers did not apply in the public sector ICT project environment, demonstrating that context matters. In addition, five enablers were identified, resulting in a new model of enablers and barriers to knowledge sharing in public sector ICT projects. Research limitations/implications This study focuses on a single case, the Victorian Public Sector, and consequently the results are not generalisable. Future research should explore the applicability of the model in other public sector ICT project contexts. Practical implications The study highlights the relationship between knowledge sharing and the project manager and the role it plays in project delivery. The model presented provides a starting point for public sector practitioners to develop their knowledge sharing practice, potentially enhancing project outcomes in the process. Originality/value This study examines barriers to knowledge sharing in an under-researched context, that of the public sector ICT project environment. It builds on current theory and provides insights for practitioners in the public sector.

scholarly journals Legitimacy and relevance of a performance measurement system in a Finnish public-sector case

2019 ◽  
Vol 17 (2) ◽  
pp. 177-199
Author(s):  
Toni Mättö ◽  
Jenna Anttonen ◽  
Marko Järvenpää ◽  
Antti Rautiainen
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Measurement System ◽  
Practical Importance ◽  
Performance Measurement System ◽  
Content Type ◽  
The Public ◽  
Case Organization ◽  
A Performance

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.

In-house or outsourcing FM services in the public sector

2017 ◽  
Vol 15 (3) ◽  
pp. 262-284 ◽  
Author(s):  
Tore Brandstveit Haugen ◽  
Nora Johanne Klungseth
Keyword(s):  
Public Sector ◽  
Strategic Decision ◽  
Facilities Management ◽  
Public And Private ◽  
Content Type ◽  
Internal Resources ◽  
The Public ◽  
The Past ◽  
Knowledge Triangle ◽  
Public And Private Sector

Purpose The purpose of this paper is to explore the development of knowledge about facilities management (FM), in particular, the management of FM services in practice, education and research. The paper questions whether we know more about optimal models for in-house or outsourcing FM after 25 years of applied research and development of best practices. Design/methodology/approach The paper is based on literature reviews, case studies and personal experiences from practice for over 25 years, concentrating on the public sector. The paper maintains an international focus on the FM development, with particular focus on the development in Norway and the Nordic countries. The knowledge development triangle, and its integration of education, research and practice, is used as an underlying theoretical framework. Findings The knowledge regarding management of FM services in both the public and private sector has been developed over the past two decades. The changes in both sectors is reflected in all the three aspects of the knowledge triangle. While the use of outsourcing increased significantly in popularity during the past 25 years, the Norwegian profile continues to have limited use of outsourcing. Research limitations/implications The paper is based on a qualified selection of doctoral theses, research reports and scientific articles published in the period 1990-2015. The explorations include limited quantitative data. Practical implications The choice for FM in practice, whether fully or partly to produce services with internal resources or to make arrangements with external suppliers, is an important strategic decision regarding the choice of a procurement strategy for the company or the organisation. This decision is not necessarily about outsourcing or in-house but rather the strategic sourcing and management of the needed services. Originality value A total of 25 years of research have shown that a simple solution and answer to the questions about in-house or outsourcing FM services is lacking. To find a good solution, it is necessary to understand the content of FM services with respect to quality and efficiency, and to understand the interaction between FM, the core activities and the users.

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