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2016
DOI: 10.1111/acfi.12252
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How might normative and mimetic pressures improve local government service performance reporting?

Abstract: Increasingly, public sector organisations are being encouraged or required to provide service performance information in addition to financial statements. Yet, reporting is often inferior, as shown by this example of local governments in New Zealand. Poor quality reporting has led to different initiatives to improve service performance reporting quality, and this study investigates the effectiveness of three initiatives undertaken by the Auditor-General. Drawing on contemporary institutional and legitimacy the… Show more

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Cited by 14 publications
(24 citation statements)
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References 53 publications
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“…181–182). Such behaviours can lead to poor quality performance reporting (see New Zealand case study by Keerasuntonpong and Cordery, 2018). The cautionary lesson suggested by Drew et al (2018, p. 419) is that “the exercise of performance management is an exercise in persuasion”.…”
Section: Contextualised Themes On Performance Measurement: Discussionmentioning
confidence: 99%
“…181–182). Such behaviours can lead to poor quality performance reporting (see New Zealand case study by Keerasuntonpong and Cordery, 2018). The cautionary lesson suggested by Drew et al (2018, p. 419) is that “the exercise of performance management is an exercise in persuasion”.…”
Section: Contextualised Themes On Performance Measurement: Discussionmentioning
confidence: 99%
“…The "how" places attention on the way in which a previously designed PMS system (the "what") is put into practice. This stream of literature is concerned with the organizational roles, risks and cultural issues connected to translating a PMS into everyday usage (Poister and Streib 1999;Sanderson 2001;Fryer et al 2009;Johansson and Siverbo 2009;Yetano, 2013;Keerasuntonpong and Cordery, 2018). These aspects were discussed in studies that acknowledge the risk of decoupling the formal systems adopted from the practices actually in use (Meyer and Rowan, 1977), especially in situations when the PMS is imposed through external legislation (Yetano, 2013).…”
Section: Related Literaturementioning
confidence: 99%
“…This study addresses the question of "why" the Performance Measurement System (PMS) implementation patterns differ among local governments where there are the same external normative pressures to introduce a PMS. Current literature on PMS implementation focuses mainly on "how" a PMS is implemented, providing evidence on the way organizational change is managed and on the organizational roles and micro-dynamics involved (Poister and Streib 1999;Camilleri and Van Der Heijden, 2007;Johansson and Siverbo 2009;Keerasuntonpong and Cordery, 2018). These available studies have increased our understanding of the possible PMS implementation patterns and usage of these systems, which can range from rational to ritualistic (Agostino and Arnaboldi, 2017).…”
Section: Introductionmentioning
confidence: 99%
“…While an established authority in a field is also prone to the same problem especially when one is anxiously challenged by a new argument and finding, the emerging aspirants in the same field are equally prone to the same dynamics. Although recent organizational studies have made some advances in the presence and use of mimetic pressures in the workplace and institutional settings (Ashworth et al 2009;Caravella 2011;Frumkin and Galaskiewicz 2004;Grimhed et al 2006;Handgraaf 2012;Johnston 2013;Keerasuntonpong and Cordery 2016;Marlowe et al 1996;Samariat 2008), clinically proven and established techniques to effectively investigate a scientist in the university setting who was jealous and anxious in the field and the peer review process is yet developed.…”
Section: The Open Science Movement: Diagnosis Remedies and Paradigm mentioning
confidence: 99%