Changing Forms of Performance Measures and Management in the Context of New Public Management Reform in Australia: Evidence from Four Selected Government Agencies
New public financial management (or NPFM) doctrines advocate the introduction of commercial accounting practices such as accrual accounting and budgeting and meaningful performance measures and management. Within the new public management (NPM) paradigm, NPFM emphasizes financial accountability linked to performance measurement and the achievement of organizational effectiveness. However, its application varies in different organizational contexts. Using a case study methodology and content analysis technique, this paper documents the incidence of performance measurement and reporting practice of four government agencies in Australia. Evidence presented revealed performance management as a central thrust to the organization's overall strategic management systems. Further, the findings revealed a clear linkage between the organization's outputs/outcomes framework and performance measurement and reporting practice. Evidence suggests that measuring and reporting the economy, efficiency, effectiveness and competence of today's public sector organizations are crucial, and they are especially relevant when government agencies are faced with diminishing resources and rising demand for quality services.
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