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A strategy framework for performance measurement in the public sector

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  • Aki J��skel�inen
  • Harri Laihonen

Abstract

This paper looks at a little-studied question: what are the strategic choices behind the selection and implementation of performance measurement practices in public sector entities? The paper presents a new strategy framework which provides a structured approach to the many options available for measuring performance effectively. The framework is primarily intended for large public sector organizations, such as municipalities, but will also be useful in smaller entities.

Suggested Citation

  • Aki J��skel�inen & Harri Laihonen, 2014. "A strategy framework for performance measurement in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 34(5), pages 355-362, September.
    • Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:355-362
    DOI: 10.1080/09540962.2014.945807
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    References listed on IDEAS

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    1. George A. Boyne, 2002. "Theme: Local Government: Concepts and Indicators of Local Authority Performance: An Evaluation of the Statutory Frameworks in England and Wales," Public Money & Management, Taylor & Francis Journals, vol. 22(2), pages 17-24, April.
    2. Rowena Jacobs & Maria Goddard, 2007. "How Do Performance Indicators Add Up? An Examination of Composite Indicators in Public Services," Public Money & Management, Taylor & Francis Journals, vol. 27(2), pages 103-110, April.
    3. Matthew Tucker & Michael Pitt, 2009. "Customer performance measurement in facilities management," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 58(5), pages 407-422, June.
    4. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Alan Lawton & David McKevitt & Michelle Millar, 2000. "Developments: Coping with Ambiguity: Reconciling External Legitimacy and Organizational Implementation in Performance Measurement," Public Money & Management, Taylor & Francis Journals, vol. 20(3), pages 13-20, July.
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    Cited by:

    1. Diego Muniz Benedetti & Diana Vaz Lima, 2022. "Micro-Level Public Entities’ Efficiency Reporting Using Combined Adaptation of Activity-Based Costing (ABC) and Free Disposable Hull (FDH) Analysis," Public Organization Review, Springer, vol. 22(4), pages 1121-1138, December.
    2. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    3. 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.

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