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Performance, Strategy and Accounting in Local Government and Higher Education in the UK

Author

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  • Martin Broad
  • Andrew Goddard
  • Larissa Von Alberti

Abstract

This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by understanding how and why performance management works will it be possible to improve the delivery of our public services.

Suggested Citation

  • Martin Broad & Andrew Goddard & Larissa Von Alberti, 2007. "Performance, Strategy and Accounting in Local Government and Higher Education in the UK," Public Money & Management, Taylor & Francis Journals, vol. 27(2), pages 119-126, April.
    • Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:119-126
    DOI: 10.1111/j.1467-9302.2007.00567.x
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    References listed on IDEAS

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    1. Pinar Guven-Uslu, 2006. "Uses of Performance Metrics in Clinical and Managerial Networks," Public Money & Management, Taylor & Francis Journals, vol. 26(2), pages 95-100, April.
    2. Paul M. Collier, 2006. "In Search of Purpose and Priorities: Police Performance Indicators in England and Wales," Public Money & Management, Taylor & Francis Journals, vol. 26(3), pages 165-172, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Christopher, Joe, 2012. "Tension between the corporate and collegial cultures of Australian public universities: The current status," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 556-571.
    2. Elisa Bonollo, 2018. "If Transparency in Performance Measurement Becomes Mandatory: Towards Better Accountability?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(7), pages 1-58, June.
    3. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
    4. Andrew Goddard & Alexa Simm, 2017. "Management accounting, performance measurement and strategy in English local authorities," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 261-268, June.
    5. Alan Boyd & Adrian Nelson, 2011. "Knowing and doing: the value of intelligent application in local government improvement," Public Money & Management, Taylor & Francis Journals, vol. 31(4), pages 249-256, July.
    6. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.

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