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Performance measurement in the public sector: some theoretical and practical reflections

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  • Enrico Bracci
  • Laura Maran

Abstract

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.

Suggested Citation

  • Enrico Bracci & Laura Maran, 2011. "Performance measurement in the public sector: some theoretical and practical reflections," Working Papers 201121, University of Ferrara, Department of Economics.
    • Handle: RePEc:udf:wpaper:201121
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    References listed on IDEAS

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    7. David Otley, 2008. "Did Kaplan and Johnson get it right?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 229-239, February.
    8. 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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    More about this item

    Keywords

    performance measurement; public sector; balanced scorecard;
    All these keywords.

    JEL classification:

    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics

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