Examining the process of performance measurement system design and implementation in two Italian public service organizations. (22nd August 2017)

• Record Type: Journal Article
• Authors: Bracci, Enrico; Maran, Laura; Inglis, Robert
• Is Part Of: Financial accountability & management. Volume 33:Number 4(2017:Nov.)
• Page Start: 406
• Page End: 421
• Publication Date: 2017-08-22
• Subjects: balanced scorecard -- performance management -- public sector -- social services -- stakeholders; Finance, Public -- Accounting -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Public administration -- Periodicals; 658.159
• DOI: 10.1111/faam.12131
• Languages: English
• ISSNs: 0267-4424

Abstract

Abstract: In the last two decades, the adoption of new public management (NPM) practices in the public sector has increased as public sector organizations seek to improve efficiency, effectiveness and public accountability. We present case study findings of a NPM initiative to implement balanced scorecard (BSC) performance measurement systems in two Italian public sector organizations. This study considers the question of whether the BSC development process can be effectively translated into the public sector context. Our findings highlight the importance of aligning the development of performance management systems with a greater understanding of the internal and external environment of public sector organizations. Our results further emphasize the significant role of emergent stakeholders and management culture for the success of NPM performance management initiatives.