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Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion

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  • Nirmala Nath
  • Umesh Sharma

Abstract

type="main"> This article examines a case study of the implementation of a performance management system in public sector housing in Fiji. The aim is to explore and provide interpretations of why performance management and measures were introduced and implemented and reveal if the indicators were appropriate to serve the strategies of the organisation. The article draws on diffusion of innovation theory and explores the effectiveness of performance management. The research approach is qualitative in nature and uses a case study strategy. Interviews and documentary evidence provide the empirical basis for the research. The organisation has established formal objectives at both institutional and departmental levels and has a performance management system at both levels. With growing pressure for commercialisation from donor agencies, the accounting and managerial practices seem to contradict the organisation's original purpose to provide housing needs for the poor. The case study extends the literature on performance management in developing countries and illuminates the deficiencies within the performance management system. This study has implications for practitioners and researchers as it promotes a better understanding of a new public management practice technique which, in this case, was inadequate to satisfy local housing needs.

Suggested Citation

  • Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
    • Handle: RePEc:bla:ausact:v:24:y:2014:i:1:p:2-20
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    File URL: http://hdl.handle.net/10.1111/auar.12004
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    References listed on IDEAS

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    1. Sharma, Umesh & Lawrence, Stewart, 2015. "Power, politics and privatization: A tale of a telecommunications company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 13-29.
    2. Umesh Sharma & Yi An, 2018. "Accounting and Accountability in Fiji: A Review and Synthesis," Australian Accounting Review, CPA Australia, vol. 28(3), pages 421-427, September.

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