2017
DOI: 10.1590/0034-7612158331
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Use of performance information by local politicians: a field study in the Portuguese context

Abstract: This paper presents a qualitative study that aims to investigate whether and how local politicians use perform ance info rmation to evaluate top managers' performance. The main goal is to contribute to knowledge on perform ance manag ement in the political sphere. Based on semistructured interviews, findings show that the organizational climate determines the willingness to use information. There is an internal culture embedded in public agencies, like municipalities, that lead politicians to be more or less c… Show more

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Cited by 3 publications
(3 citation statements)
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References 54 publications
(110 reference statements)
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“…This fact is essential to the methodology chosen to assess the factors closest to the servers. Thus, how the process is scaled and the aspects that may be unstable, suffering small or large changes, significantly influence how employees perceive all the elements within the IPA (Guimarães et al, 1998).…”
Section: Discussion Of Resultsmentioning
confidence: 99%
See 1 more Smart Citation
“…This fact is essential to the methodology chosen to assess the factors closest to the servers. Thus, how the process is scaled and the aspects that may be unstable, suffering small or large changes, significantly influence how employees perceive all the elements within the IPA (Guimarães et al, 1998).…”
Section: Discussion Of Resultsmentioning
confidence: 99%
“…When we address the issue of the evaluation methodology applied to the IPA process within public management, we observe that the way this process is scaled and the aspects that may be unstable, undergoing small or large changes, have a significant influence on how employees perceive all the elements within IPA (Iqbal et al, 2014;Murphy and DeNisi, 2008;Feitosa and Lima, 2014;Fonseca and Menezes, 2016;Sánchez-Elvira, 2018;Guimarães et al, 1998). The evaluation methodology is usually anchored in legislation or pre-established practices by third parties not directly involved in the evaluation process, bringing a standardization that does not always match the reality of the evaluation, especially within public management (Bezerra et al, 2019).…”
Section: Proposition Of Hypothetical Model and Construction Of Hypoth...mentioning
confidence: 99%
“…Several prior studies explore the different factors that influence the use and usefulness of financial and performance information by stakeholders (including CFO) for decision-making and accountability purposes in the local government context (e.g. Askim, 2007;Budding and van Helden, 2022;Cohen and Karatzimas, 2017;Giacomini et al, 2016;Gomes et al, 2017;Liguori et al, 2012;Moynihan and Pandey, 2010;Nogueira and Jorge, 2017;Saliterer, I. and Korac, 2014;ter Bogt, 2004). More recently, the special issue of the Public Money and…”
Section: Literature Reviewmentioning
confidence: 99%