PERFORMANCE MEASUREMENT IN THE PUBLIC SECTOR: A CLARIFICATION AND AGENDA FOR RESEARCH

Despite the growing significance of performance measurement systems, theoretical evidence suggests that unique and complex characteristics in the public sector prevent performance measures being used for internal managerial purposes. A paucity of empirical studies suggests a need to shift the resear...

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Bibliographic Details
Published in:Australian accounting review 2006-07, Vol.16 (2), p.25
Main Author: Lye, Joanne M
Format: Article
Language:English
Subjects:
Accounting theory
Balanced Scorecard
Governmental accounting
Grounded theory
Organizational learning
Performance evaluation
Performance management
Public sector
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Summary:Despite the growing significance of performance measurement systems, theoretical evidence suggests that unique and complex characteristics in the public sector prevent performance measures being used for internal managerial purposes. A paucity of empirical studies suggests a need to shift the research agenda to interpretive methods to understand how the measures are used in a public-sector entity. A field study approach employing grounded theory is advocated to connect what is happening in practice with scholarly work. It is suggested that efforts to improve performance through organizational learning would be enhanced by an understanding of the ways in which organizations learn through the everyday experiences of their managers in using performance measurement information.
ISSN:1035-6908
1835-2561