The use of performance measurement systems in the public sector: Effects on performance

Speklé, Roland F.; Verbeeten, F.H.M.

doi:10.1016/j.mar.2013.07.004

Cited by 283 publications

(235 citation statements)

References 69 publications

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“…There are currently two dominant ones in public sector performance management research. The first is contingency-based research, which starts from the view that performance management practices depend upon certain contextual circumstances, such as the complexity of processes or environmental uncertainty (see, for example, Cavalluzzo and Ittner, 2004;Van Dooren, 2005;Moynihan and Pandey, 2010;Speklé and Verbeeten, 2014;and Kroll, 2015, for a review on the link between managerial performance information use and organizational performance). The second one is neo-institutional sociology, which highlights how performance management practices have become taken for granted due to certain pressures, and how these practices contribute to habitual types of actions (see Modell, 2009, for a review).…”

Section: The Way Forward For Researchmentioning

confidence: 99%

Literature review and challenging research agenda on politicians’ use of accounting information

Helden

2016

Public Money & Management

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Section: The Way Forward For Researchmentioning

confidence: 99%

Literature review and challenging research agenda on politicians’ use of accounting information

Helden

2016

Public Money & Management

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“…As growth is ambitious and lacking in reference points (Shinkle 2012), it motivates non-financial control that follows up the perceived uncertainty (Speklé and Verbeeten 2014). New growth means new challenges, a change of resource allocation, and new means to control expansion.…”

Section: Management Control and Future Growthmentioning

confidence: 99%

“…Yet ideas, herein also including modifications of current ideas, are new as long as they are perceived as new by those involved in accepting the new practices (Ven 1986). Speklé and Verbeeten (2014) argued that the type or conditions of goals and goal outcomes affect performance. When goals are unambiguous and known, performance can be measured, diagnosed, and followed up with strategized operations (Cavalluzzo and Ittner 2004).…”

Section: Current Growth and Future Growthmentioning

confidence: 99%

Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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“…institutional factors (Reichborn-Kjennerud and Vabo 2017;Barbato and Turri 2017). Th e recent research by Speklé and Verbeeten suggests that the effectiveness of the performance-measurement systems depends both on the quality of the system itself and on the way the system is used by the managers (Speklé and Verbeeten 2014). Given the broad application of performance-management practices and the signifi cant role they play in governance accountability, there is a need for further developing the existing approaches to constructing and implementing performance-measurement systems used in the public sector (Lewis 2015).…”

Section: Measuring Public Administration Performancementioning

confidence: 99%

Evaluating Performance of Government Inspection Bodies: A Possible Approach

Dobrolyubova¹

2017

NISPAcee Journal of Public Administration and Policy

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Ensuring the public safety and limiting administrative barriers have been the two core objectives of most reforms in the area of business inspections and regulatory enforcement for the past decade. However, measuring these eff orts has proved quite challenging both in OECD countries and in Russia. Lack of attention to the results achieved or misinterpretation of progress may aff ect the success of the reform eff orts.Th e objective of this paper is to develop a framework for defi ning and evaluating both the eff ectiveness and the effi ciency of regulatory enforcement and to apply this framework to several areas of inspection activities (such as occupational and food safety) in Russia. Th e proposed framework advances the existing international approaches to measuring the performance of government inspection bodies and accounts for perspectives of citizens, businesses and governments as crucial stakeholders of inspection reforms. Th e paper is based on both qualitative and quantitative methods (sociological surveys and statistical research).Th e results suggest that evaluating the performance of business inspections should include all aspects of minimizing risks and losses in the controlled area -from prevention of violations (reducing risks) to ensuring the reimbursement, should the risk event happen. Various levels of results, including fi nal outcomes (impact), intermediate outcomes and outputs, are needed as they allow for detecting important inconsistencies and gaps in the performance of government inspection bodies. Th e use of various sources of performance data, independent from inspection bodies, is critical for the successful implementation of the proposed framework.

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The use of performance measurement systems in the public sector: Effects on performance

Cited by 283 publications

References 69 publications

Literature review and challenging research agenda on politicians’ use of accounting information

Literature review and challenging research agenda on politicians’ use of accounting information

Personnel- and action control in gazelle companies in Sweden

Evaluating Performance of Government Inspection Bodies: A Possible Approach

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