“…First, aspects related to process are not included (e.g., accountability, probity, participation, due process), and these aspects can be very important in public organizations (Moynihan et al 2011 ;Walker, Boyne, and Brewer 2010 ). Second, identifying the stakeholders is central in defining performance because it is otherwise unclear who has the legitimate right to define what good performance is (Amirkhanyan, Kim, and Lambright 2014 ;Andrews, Boyne, and Walker 2006b ). Third, ambiguity about the relevant units of analysis can hinder comparisons of different performance studies.…”