IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2021-002002.html
   My bibliography  Save this article

Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale

Author

Listed:
  • Chiara Oppi
  • Cristina Campanale
  • Lino Cinquini

Abstract

This paper aims at examining how the issue of ambiguity in performance measurement systems in the public sector has been addressed in international literature. Particularly, the research highlights the variables of ambiguity that the literature reports at an organizational and an individual level, with reference to two perspectives: an objective perspective related to certain characteristics of the performance measurement systems, and a subjective perspective referring to the perceptions of the actors who are the recipients of these objectives. The authors conducted a systematic literature review in Scopus and ScienceDirect. Of the 1,148 abstracts analyzed, the authors selected 126 articles for full reading and accepted 27 for final discussion. The research presents the antecedents and the consequences for each ambiguity variable, reporting the factors that enable and inhibit ambiguity in the design and application of performance measurement systems in the public sector. This paper not only analyzes and interprets ambiguity in the public sector, but also summarizes the main indications for future research, contributing to the research in an area that is poorly investigated and that has significant relevance for the effectiveness of performance measurement systems in the public sector.

Suggested Citation

  • Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-002002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69070&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Yvonne Brunetto & Rodney Farr-Wharton & Kate Shacklock & Fiona Robson, 2012. "Supervisor Relationships, Teamwork, Role Ambiguity and Discretionary Power: Nurses in Australia and the United Kingdom," International Journal of Public Administration, Taylor & Francis Journals, vol. 35(8), pages 532-543.
    2. Helena M. Addae & K. Praveen Parboteeah & Nickler Velinor, 2008. "Role stressors and organizational commitment: public sector employment in St Lucia," International Journal of Manpower, Emerald Group Publishing Limited, vol. 29(6), pages 567-582, September.
    3. Mojtaba Vaismoradi & Hannele Turunen & Terese Bondas, 2013. "Content analysis and thematic analysis: Implications for conducting a qualitative descriptive study," Nursing & Health Sciences, John Wiley & Sons, vol. 15(3), pages 398-405, September.
    4. Michela Arnaboldi & Irvine Lapsley, 2009. "On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 809-836.
    5. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    6. Chiara Oppi & Emidia Vagnoni, 2020. "Management accountants’ role and coercive regulations: evidence from the Italian health-care sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 17(3), pages 405-433, April.
    7. Hjern, Benny, 1982. "Implementation Research — The Link Gone Missing," Journal of Public Policy, Cambridge University Press, vol. 2(3), pages 301-308, August.
    8. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    9. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    10. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    11. Marra, Mita, 2018. "The ambiguities of performance-based governance reforms in Italy: Reviving the fortunes of evaluation and performance measurement," Evaluation and Program Planning, Elsevier, vol. 69(C), pages 173-182.
    12. James G. March & Robert I. Sutton, 1997. "Crossroads---Organizational Performance as a Dependent Variable," Organization Science, INFORMS, vol. 8(6), pages 698-706, December.
    13. March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, 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. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    2. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    3. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
    4. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    5. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
    6. Vandenbosch, Betty, 1999. "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 77-92, January.
    7. Hopwood, Anthony G., 2008. "A conversation with Anthony Hopwood," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 21-28.
    8. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    9. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
    10. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
    11. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    12. Casarin, Veronica, 2023. "Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK," Accounting, Organizations and Society, Elsevier, vol. 111(C).
    13. Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
    14. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
    15. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    16. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    17. Sapanna Laysiriroj & Walter Wehrmeyer, 2020. "Intergenerational differences of CSR activities in family-run businesses in eastern Thailand," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 5(1), pages 1-15, December.
    18. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    19. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    20. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:fan:macoma:v:html10.3280/maco2021-002002. 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: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    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.