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Performance measurement in the public sector: some theoretical and practical reflections

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  • Enrico Bracci

    ()

  • Laura Maran

    ()

Abstract

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.

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Bibliographic Info

Paper provided by University of Ferrara, Department of Economics in its series Working Papers with number 201121.

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Length: 38 pages
Date of creation: 01 Dec 2011
Date of revision:
Handle: RePEc:udf:wpaper:201121

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Keywords: performance measurement; public sector; balanced scorecard;

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  1. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
  2. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  3. 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.
  4. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
  5. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
  6. Mensah, Yaw M., 2000. "Accounting issues in health care," Journal of Accounting and Public Policy, Elsevier, vol. 19(1), pages 3-7.
  7. Carol Propper & Deborah Wilson, 2003. "The Use and Usefulness of Performance Measures in the Public Sector," The Centre for Market and Public Organisation 03/073, Department of Economics, University of Bristol, UK.
  8. David Otley, 2008. "Did Kaplan and Johnson get it right?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 229-239, February.
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