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.

Internal auditing in the public sector: a systematic literature review and future research agenda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michail Nerantzidis ◽  
Michail Pazarskis ◽  
George Drogalas ◽  
Stergios Galanis
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Academic Discipline ◽  
Future Research ◽  
Internal Auditing ◽  
Operational Effectiveness ◽  
Content Type ◽  
The Public ◽  
Future Research Agenda

PurposeThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?Design/methodology/approachWe adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).FindingsWe find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.Practical implicationsOur results will help researchers, practitioners and consultants to identify the key issues related with IA.Originality/valueThis study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.

Balanced Scorecard: A Systematic Literature Review and Future Research Issues

2021 ◽  
pp. 231971452110496
Author(s):  
Jitender Kumar ◽  
Neha Prince ◽  
H. Kent Baker
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Balanced Scorecard ◽  
Management Control ◽  
Performance Measurement System ◽  
Future Research ◽  
Successful Implementation ◽  
Academic Journal ◽  
Research Issues

This study provides a systematic literature review on the balanced scorecard (BSC), highlights gaps in the literature and identifies areas for further research. We review a sample of 114 BSC articles published in 14 accounting and 56 management journals between 1992 and 2021. Each article must either be in the Australian Business Deans Council (ABDC), Scopus-indexed or Academic Journal Guide (AJG) list, or receive at least 100 citations, as reported by Google Scholar. We separate the BSC literature into 11 major themes, examine the research methods, statistical tools used and identify the country affiliated with the authors. Companies typically use the BSC as a performance measurement system instead of a management control system. The BSC is more compatible with private versus public sector organizations. Successful implementation of the BSC requires support from the top management and effective communication and coordination. Additionally, a cause-and-effect relationship should exist among its four perspectives—customers, internal business, innovation and learning, and financial. BSC’s critics question its superiority over other performance measurement tools. But the number of supporters is much higher than the opponents. Articles mainly focus on developed, not developing, countries and tend to be conceptual papers rather than data-based empirical studies. The most commonly used statistical tool used is regression analysis. Our review of BSC articles provides insights about BSC strategy, implementation, execution and control that should be of interest to researchers and managers. However, this qualitative study uses judgment to identify BSC themes.

Matrix organizations and cross-functional teams in the public sector: a systematic review

2017 ◽  
Vol 30 (3) ◽  
pp. 210-226 ◽  
Author(s):  
Mikko Pakarinen ◽  
Petri Juhani Virtanen
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Management Service ◽  
Typical Application ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations ◽  
Functional Teams ◽  
Practical Implications

Purpose The purpose of this paper is to review the empirical research on matrix organizations and cross-functional teams (CFTs) in the public sector, focussing on typical application areas and settings and on motivation for deployment and evidence of utility. Design/methodology/approach This is a systematic literature review compiled from several electronic databases. Data cover the period from 1990 to 2015 and are confined to academic articles written in English. Findings Applications of the matrix approach in public sector organizations are found in human resource management and performance management, service development and public procurement, and creation of new organizations or organization reform and network organizations. While the proven utility of matrix organization is often unclear, especially CFTs are linked to better organizational performance, improved coordination, internal collaboration and development of cross-boundary tasks. Research limitations/implications Methodological limitations relate to excluded data due to non-accessible articles. Practical implications The findings have practical implications for public sector organizations in adapting to a changing environment. Originality/value This is the first systematic literature review of matrix management in public sector organizations.

scholarly journals Exploring past, present and future trends in public sector auditing research: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giorgia Mattei ◽  
Giuseppe Grossi ◽  
James Guthrie A.M.
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Management ◽  
New Public Management ◽  
Academic Research ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Public Sector Reforms ◽  
New Public

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.

Public appointments as a tool for public governance: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Simone Cocciasecca ◽  
Giuseppe Grossi ◽  
Alessandro Sancino
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Agenda ◽  
Geographical Area ◽  
Future Research ◽  
Academic Journal ◽  
Theoretical Frameworks ◽  
Public Governance ◽  
Content Type ◽  
Theoretical Approaches

PurposeThe purpose of this paper is to review previous research on public appointments to systematize existing knowledge, identify gaps and discuss implications for future research in this field.Design/methodology/approachThis paper is based on a systematic literature review, carried out using the Scopus database. We selected academic articles published in journals ranked in the 2018 CABS Academic Journal Guide plus public administration articles in journals classified by Google as falling within the areas of public policy and administration. The papers were analysed according to four categories: geographical area, theoretical framework, research method and organizational setting.FindingsResults show the lack of research regarding areas like Latin America or East Asia; from a theoretical viewpoint, given the lack of explicit theoretical approaches, future research should have more formal and clear theoretical frameworks. Moreover, given the dominance of case study and review/reflection studies, alternative research methods, such as surveys or mixed methods are suggested for future works.Research limitations/implicationsWe identify a new research agenda to revive the focus on public appointments as a tool for intra- and inter-organizational governance in the public sector. Specifically, we argue that how the process of public appointments is managed has huge democratic implications, and public managers have a key role to play in that respect by designing effective governance systems and organizational procedures. The selection of papers has been limited to articles published in peer- review journals ranked in the 2018 CABS Guide; no distinctions have been made regarding journals' positioning in the ranking. Moreover, this work takes a managerial and organizational approach, while the research on public appointments is clearly interdisciplinary, with previous contributions coming mainly from political scientists.Originality/valueDespite the relevant body of literature on this topic, this study represents the first manuscript to summarize the state of the art of this theme, providing a research agenda on this very relevant but quite neglected issue in public governance.

From output to outcome measures in the public sector: a structured literature review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francesca Dal Mas ◽  
Maurizio Massaro ◽  
Rosa Lombardi ◽  
Andrea Garlatti
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Research Methods ◽  
Outcome Measures ◽  
Current Literature ◽  
Business Schools ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structured Literature Review

Purpose The purpose of this paper is to perform an analysis of the current literature providing a deep contribution to understanding the paradigm shift from output to outcome measures in the public sector. Thus, the main aim is to provide relevant insights of both theoretical and empirical studies, offering a critique of the schemes and the research methods used and underlining future research opportunities for the compelling (or underestimated) contents and new emerging trends. Design/methodology/approach Articles published in main public management and administration journals, as internationally recognized, are analyzed using a structured literature review methodology. The paper investigates selected contributions published in Association of Business Schools (ABS) (Chartered Association of Business Schools – UK] Grade 4, 3 and 2 journals specializing in the field of “Public Sector Management,” dealing with the topic of performance measurement, from output to outcome. Findings Findings are described defying a framework that deepens emerging elements of current literature such as main countries analyzed, main research topics highlighted, research methods applied (qualitative versus quantitative; case studies, interviews, comparative studies etc.), different definitions of “output” and “outcome,” top keywords and their connections. Originality/value The paper’s findings aim to offer insights and a current “shared vision” into the state of the art and possible future research avenues on the topic of output and outcome measures in the public sector fostering the development of further studies especially in the direction of sustainability.

scholarly journals “A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lode De Waele ◽  
Tobias Polzer ◽  
Arjen van Witteloostuijn ◽  
Liselore Berghman
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Institutional Environment ◽  
Future Research ◽  
Organisational Performance ◽  
Content Type ◽  
Measurement Framework ◽  
Conflicting Demands ◽  
Performance Dimensions

PurposeNumerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail.Design/methodology/approachBased on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations.FindingsSince hybrid PSOs combine logics from different administrative models (Weberian bureaucracy, market-capitalism and democracy), so need their organisational performance measurement systems. Potential synergies from and frictions between the different performance dimensions related to the four pillars are discussed.Originality/valueThis is the first literature review on performance dimensions and their application in hybrid PSOs. The distilled “hybrid performance measurement framework” can be scrutinised and further refined in future research.

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