IDEAS home Printed from
   My bibliography  Save this paper

Assumptions for a combination of public value and performance management


  • Salvatore Russo

    (Dept. of Management, Università Ca' Foscari Venice)


The paper is the result of a series of reflections on the evolution of the perspectives of public management theories and the possible contribution given by the public value. In particular, it focuses on a common component observed in the reform processes, with the use of performance management. An accurate observation of the model's performance management appears to have elements that could simplify the pursuit of public value, through an adaptation of the original model proposed by Moore.

Suggested Citation

  • Salvatore Russo, 2014. "Assumptions for a combination of public value and performance management," Working Papers 27, Department of Management, Università Ca' Foscari Venezia.
  • Handle: RePEc:vnm:wpdman:98

    Download full text from publisher

    File URL:
    File Function: First version, 2014
    Download Restriction: no

    References listed on IDEAS

    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003, Decembrie.
    2. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
    Full references (including those not matched with items on IDEAS)

    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. Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
    2. Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019. "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 135-139.
    3. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
    4. Tom Christensen & Per Lægreid, 2008. "The Challenge of Coordination in Central Government Organizations: The Norwegian Case," Public Organization Review, Springer, vol. 8(2), pages 97-116, June.
    5. Richard M Walker & Ling Hin Li, 2002. "Reinventing Government? Explaining Management Reform at the Hong Kong Housing Authority," Environment and Planning C, , vol. 20(4), pages 573-592, August.
    6. Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 101-132, March.
    7. Bhimani, Alnoor & Dai, Narisa Tianjing & Sivabalan, Prabhu & Tang, Guliang, 2017. "How do enterprises respond to a managerial accounting performance measure mandated by the state?," LSE Research Online Documents on Economics 83687, London School of Economics and Political Science, LSE Library.
    8. Rodriguez, Carlos Adrian, 2016. "Challenges to effectiveness in public health organizations: The case of the Costa Rican Health Ministry," Journal of Business Research, Elsevier, vol. 69(9), pages 3859-3868.
    9. Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
    10. Dobre Ovidiu Iliuta, 2014. "The Link Between Organizational Culture And Performance Management Practices: A Case Of It Companies From Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1156-1163, July.
    11. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    12. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
    13. Tkhorikov Boris A. & Lomovceva Olga A. & Dakhova Mariia N. & Polukhin Oleg N. & Gerasimenko Olga A., 2018. "Methodological Aspects of Monitoring the Implementation in Public Sector Organizations which Indicative Management Systems," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 4, pages 192-197, 11-2018.
    14. Matthew Carmona & Louie Sieh, 2008. "Performance Measurement in Planning—Towards a Holistic View," Environment and Planning C, , vol. 26(2), pages 428-454, April.
    15. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    16. Mark Bovens & Anchrit Wille, 2021. "Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 856-876, July.
    17. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.
    18. Danielle Morin, 2008. "Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(7), pages 697-720, July.
    19. Septiana Dwiputrianti, 2011. "Scope of Auditing on the Quality of Content in the Indonesian External Public Sector Auditing Reports," International Review of Public Administration, Taylor & Francis Journals, vol. 16(3), pages 133-149, December.
    20. Åge Johnsen & Pentti Meklin & Lasse Oulasvirta & Jarmo Vakkuri, 2001. "Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 583-599.

    More about this item


    public value; public management; performance management;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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:vnm:wpdman:98. 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: Marco LiCalzi (email available below). General contact details of provider: .

    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.