Does Accountability Discharged through Performance Measurement System?

Abstract

This paper discusses the relevant literatures with regard to the conceptualization of accountability from different perspectives, particularly from private and public sector. The importance of discharging accountability and related problems are also discussed in the paper. The next section of the paper deals with the linkages between accountability and performance measurement system comprising the issues of using performance measurement in the public sector and other implementation issues. The discussion of these issues is then relates to the philosophy of new public management (NPM) being adopted by public sector. The conflicting results on the roles of NPM in enhancing effectiveness are also being articulated, blending together the human aspects and the cultural values as pre-requisites for the success.

Critical factors in public sector collaboration in Malaysia

“…The combination of positive and the negative relationships of dimensions may have contributed to an overall "insignificant" relationship of the construct. The positive relationship is not surprising since researchers have argued the positive impact of reward and accountability interdependencies on outcomes in Malaysia (Ali et al, 2014;Siddiquee, 2007). What is the reason for negative relationship between goal interdependence and outcome?…”

Implementation of Performance Accountability System for Government Institution: A Case Study in Indonesia

“…It was found that organizational culture factors also influenced changes in public sector management. Accountability to government agencies can be increased through the use of a performance measurement system, namely performance measurement that focuses on results, which is one of the important elements in New Public Management (Ali, Elham, & Alauddin, 2014).…”

Untitled

“…Alm and Duncan (2014) highlight that there is unfortunately little systematic information on how "efficient" any tax administration may be in using administrative "inputs" (such as personnel, materials, information, laws and procedures) to generate "outputs" such as tax revenues. However, according to Ali et al (2014), the practice of measuring things that can be easily measured results in a prejudice against assessing performance in terms of economy and efficiency, and to a lesser extent on effectiveness.…”