Public value accounting and the use of performance measurements as a management tool in a context of various assessments

Abstract

Purpose The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders. Design/methodology/approach An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division. Findings PMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders. Originality/value The authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.

Guest editorial: Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks

“…The papers in this special issue show that although the literature paints a dark picture of the effects and consequences of the age of rankings, QA, accreditation and excellence frameworks in public services and organizations, there are also many positive aspects, including organizational change and improvement of performance (Vega and Cunha, 2023), improved financial reporting quality (Harymawan et al , 2022), opportunities for institutions to reformulate, edit, omit and enhance elements of quality (Degn et al , 2023) and, finally, encouraging of interaction between different stakeholders in the process of choosing performance measurements for management purposes and the creation of public value (Höglund et al , 2023). Overall, there is still a need for future studies on accounting and performance measurement in the age of rankings, QA, accreditation and excellence frameworks.…”

Money talks: performance-based reimbursement systems impact on perceived work, health and patient care for physicians in Sweden

“…Although the reforms have been shown to have both positive and negative effects, the criticism of the reforms has been extensive. For example, the extensive use of performance measurement has been criticised because of its unintended consequences and concerns have been raised that the implementation of PBR systems stimulates shorter visits, up-coding of visits and skimming of healthier patients (Vengberg et al, 2021;Höglund et al, 2023) and thereby have displacement effects on care-incentives and socio-economically vulnerable patient groups (Anell et al, 2012).…”