scholarly journals THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

2016 ◽  
Vol 31 (1) ◽  
pp. 1 ◽  
Author(s):  
Muhammad Ahyaruddin ◽  
Rusdi Akbar
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Positive Association ◽  
Organizational Factors ◽  
Performance Measurement System ◽  
Management Commitment ◽  
Public Sector Organizations ◽  
A Performance

This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method

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.

scholarly journals Implementation of Performance Measurement Systems at PT. Pos Indonesian

2020 ◽  
Vol 1 (1) ◽  
pp. 40-45
Author(s):  
Muhamad Jupri ◽  
Hamka Hamka ◽  
Ruly Budiono
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Financial Performance ◽  
Measurement System ◽  
Performance Measurement System ◽  
Performance Measurements ◽  
Measurement Systems ◽  
Public Sector Organizations ◽  
Performance Measurement Systems

This paper aims to carry out performance measurement at PT. Pos Indonesia, which consists of measurements of financial and non-financial performance. The preparation of this paper uses the study method of various literature from various international article sources. Public sector organizations or institutions in implementing their financial and non-financial performance measurements use a variety of steps. Therefore, the managers of PT. Pos Indonesia must adjust the appropriate performance measurement system, such as what will be used by PT. Pos Indonesia, according to the conditions of each PT. Pos Indonesian.

scholarly journals PUBLIC MANAGERS' PERCEPTION OF THE PERFORMANCE MEASUREMENT SYSTEM, WITH EMPHASIS ON THE PERFORMANCE PRISM

2020 ◽  
Vol 5 (2) ◽  
pp. 61-78
Author(s):  
Otávio Henrique Cintra Monteiro
Keyword(s):  
Strategic Planning ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Performance Measurement System ◽  
Non Profit ◽  
Public Managers ◽  
Performance Measurement Systems ◽  
And Performance ◽  
A Performance

Performance measurement system is an instrument that supports better organizational performance. This theme has evolved over time, while systems have become multidimensional and intent on projecting the future. In addition, in an open system logic, the understanding of the stakeholders becomes relevant to a performance measurement system. For this reason, the system model called Prism de Performance draws attention because it is based on stakeholders. Therefore, this article aims to analyze the perception of public managers who work in the implementation of strategic planning and performance on performance measurement systems, with an emphasis on the Performance Prism. Through a questionnaire data were obtained and analyzed using the Kruskal-Wallis statistical model. As a result, it was found that the focus on stakeholders is considered important for a dimension of a performance measurement system and that the Performance Prism is not known by professionals who work with the implementation of strategic planning and monitoring of results, even though the model is applicable to non-profit entities.

scholarly journals Formulating A Performance Measurement System using Balanced Score Card in Islamic Philanthropy Institutions

2017 ◽  
Vol 36 ◽  
pp. 00023
Author(s):  
A’ieshah Abdullah Sani ◽  
Amilia Saidin ◽  
Khair Syakira Bustamam ◽  
Siti Azrina Adanan ◽  
Khairunnisa Abd Samad
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Balanced Score Card ◽  
Score Card ◽  
A Performance
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