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Constructing performance measurement in the public sector

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  • Arnaboldi, Michela
  • Azzone, Giovanni

Abstract

This article investigates the process of translating Performance Measurement Systems (PMSs) into operational use, in the context of public sector reforms. Drawing on Actor-Network Theory, the article examines the Good Practice project, an 11-year PMS implementation in Italian universities. Analysing this experience, the article shows how controversies play a central role in the process of translation, as essential risks for revitalising the PMS. Furthermore, it underscores the heterogeneity of actors’ stratagems, giving voice to louder as well as weaker participants, who all proved crucial to the vitality of the PMS, by raising unexploited and unresolved issues within the network.

Suggested Citation

  • Arnaboldi, Michela & Azzone, Giovanni, 2010. "Constructing performance measurement in the public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 266-282.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:4:p:266-282
    DOI: 10.1016/j.cpa.2010.01.016
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    Cited by:

    1. Milana OTRUSINOVÁ, 2016. "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 30-45, Decembre.
    2. 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.
    3. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    4. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    5. Pietra Paola Amata & Leonardo Draghetti & Sabrina Galiotto & Rebecca L. Orelli & Marco Tieghi, 2021. "The Introduction of Management Control in the Legislative Assembly of the Emilia-Romagna Region," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(10), pages 185-185, July.
    6. Richard Douglas Kamara, 2020. "Outcomes-based performance management through measuring indicators: Collaborative governance for local economic development (LED) in South African municipalities," Technium Social Sciences Journal, Technium Science, vol. 9(1), pages 1-19, July.
    7. 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.
    8. Muniesa, Fabian & Linhardt, Dominique, 2011. "Trials of explicitness in the implementation of public management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 550-566.
    9. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
    10. Milana Otrusinová & Eliška Pastuszková, 2013. "Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2593-2602.
    11. A. Sardi & E. Sorano, 2021. "Dynamic Performance Management: An Approach for Managing the Common Goods," Papers 2102.04090, arXiv.org.
    12. Agostino, Deborah & Steenhuisen, Bauke & Arnaboldi, Michela & de Bruijn, Hans, 2014. "PMS development in local public transport: Comparing Milan and Amsterdam," Transport Policy, Elsevier, vol. 33(C), pages 26-32.
    13. Alberto Sardi & Enrico Sorano, 2019. "Dynamic Performance Management: An Approach for Managing the Common Goods," Sustainability, MDPI, vol. 11(22), pages 1-22, November.
    14. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    15. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
    16. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
    17. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    18. Andreea Ioana COSTE & Adriana TIRON-TUDOR, 2015. "Performance Indicators In Romanian Higher Education," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 177-180, April.
    19. Frida Betto & Alberto Sardi & Patrizia Garengo & Enrico Sorano, 2022. "The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review," IJERPH, MDPI, vol. 19(16), pages 1-22, August.
    20. Martin Anne, 2015. "Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite," Post-Print hal-01188793, HAL.
    21. Aymen Asif & Kashif Rathore, 2021. "Behavioral Drivers of Performance in Public-Sector Organizations: A Literature Review," SAGE Open, , vol. 11(1), pages 21582440219, February.

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