IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v24y2013i7p502-517.html
   My bibliography  Save this article

Performance information use by politicians and public managers for internal control and external accountability purposes

Author

Listed:
  • Saliterer, Iris
  • Korac, Sanja

Abstract

Governance structures have changed fundamentally since the beginning of New Public Management inspired reforms. Particularly local public service delivery nowadays can be characterized as diversified and fragmented, leading to internal management and external accountability challenges for politicians as well as public managers. In this context the use of performance information is seen as a crucial element for effectively dealing with both issues. Nevertheless, empirical research considering different actors and contexts within one study is rare. The present paper fills this gap by applying a multi-theoretical perspective and testing hypotheses on the antecedents of performance information use by politicians and public managers for internal management as well as external accountability purposes in small- and medium sized local governments in Austria. The study results show that both groups use performance information to a greater extent within external accountability relationships than for internal management purposes. Results further illustrate that driving factors show similarities for both groups with reference to the latter mentioned purpose, while a more diverse picture is shown regarding factors impacting their use behavior toward citizens and supervisory authorities.

Suggested Citation

  • Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:7:p:502-517
    DOI: 10.1016/j.cpa.2013.08.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235413000907
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2013.08.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Giuseppe Grossi & Christoph Reichard, 2008. "Municipal corporatization in Germany and Italy," Public Management Review, Taylor & Francis Journals, vol. 10(5), pages 597-617, September.
    2. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    3. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    4. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
    5. Robert E. Quinn & John Rohrbaugh, 1983. "A Spatial Model of Effectiveness Criteria: Towards a Competing Values Approach to Organizational Analysis," Management Science, INFORMS, vol. 29(3), pages 363-377, March.
    6. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    7. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    8. Falkman, Pär & Tagesson, Torbjorn, 2008. "Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting," Scandinavian Journal of Management, Elsevier, vol. 24(3), pages 271-283, September.
    9. Mahmoud Ezzamel & Noel Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot, 2007. "Experiencing institutionalization: the development of new budgets in the UK devolved bodies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 11-40, March.
    10. Johan A.M. de Kruijf, 2011. "Controlling externally autonomised entities by Dutch local governments," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 60(1), pages 41-58, January.
    11. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    12. João A. Ribeiro & Robert W. Scapens, 2006. "Institutional theories in management accounting change: Contributions, issues and paths for development," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 94-111, July.
    13. Christopher Pollitt, 2003. "Joined‐up Government: a Survey," Political Studies Review, Political Studies Association, vol. 1(1), pages 34-49, January.
    14. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    15. Ijiri, Yuji, 1983. "On the accountability-based conceptual framework of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 2(2), pages 75-81.
    16. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
    17. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    18. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    19. Arnaboldi, Michela & Azzone, Giovanni, 2010. "Constructing performance measurement in the public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 266-282.
    20. Unknown, 2005. "Forward," 2005 Conference: Slovenia in the EU - Challenges for Agriculture, Food Science and Rural Affairs, November 10-11, 2005, Moravske Toplice, Slovenia 183804, Slovenian Association of Agricultural Economists (DAES).
    21. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    22. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    23. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
    24. Reto Flury & Kuno Schedler, 2006. "Political Versus Managerial Use of Cost and Performance Accounting," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 229-234, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    2. Jan van Helden, 2016. "Literature review and challenging research agenda on politicians’ use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 531-538, November.
    3. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
    4. Liguori, Mariannunziata & Steccolini, Ileana, 2018. "The power of language in legitimating public-sector reforms: When politicians “talk” accounting," The British Accounting Review, Elsevier, vol. 50(2), pages 161-173.
    5. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    2. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    3. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    4. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
    5. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
    6. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    7. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    8. Istemi Demirag & Iqbal Khadaroo, 2011. "Accountability and value for money: a theoretical framework for the relationship in public–private partnerships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 271-296, May.
    9. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    10. Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    11. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    12. Marianna Mauro & Monica Giancotti & Giovanna Talarico, 2017. "Mapping the field: A bibliometric analysis of accountability literature in healthcare," MECOSAN, FrancoAngeli Editore, vol. 2017(101), pages 7-30.
    13. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
    14. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
    15. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    16. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    17. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
    18. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    19. Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith, 2016. "An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1041-1070, December.
    20. repec:dau:papers:123456789/1375 is not listed on IDEAS
    21. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:24:y:2013:i:7:p:502-517. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.