Performance "addiction" and impact on accountability in public sector organizations
Abstract
Relevance of the paper to the topic In the last two decades, public sector reforms emphasized, firstly, the introduction of performance measurement and, subsequently, fostered veritable performance management systems (cf.... [ view full abstract ]
Relevance of the paper to the topic
In the last two decades, public sector reforms emphasized, firstly, the introduction of performance measurement and, subsequently, fostered veritable performance management systems (cf. Bouckaert and Pollitt, 2004; Lapsley, 2009).
Hence, performance still is a key subject with many implications at the political, strategic and operational level. In this respect, there has been a proliferation of studies about “how” performance management can involve public organizations and “what” the use of information in performance measurement is.
Theoretically, the contribution is connected to the extensive literature that in recent years has investigated the implementation of performance management tools in public organizations (Fryer et. al., 2009; Modell, 2009; Boyne, 2010; Van Dooren et al. 2015). In the most developed countries Governments have been introducing performance management models to improve organizational change and accountability processes in public sector organizations.
The paper investigates the effects of the imposed performance models, confronting the various degrees of receptivity and responsiveness in public organizations. In other words, the paper analyzes the capacity of public organizations to learn culturally also trough patterns not always shared.
Purpose
The aim of this study is to investigate the usefulness of performance tools provided by the
performance models in public sector organizations and their impact on organizational culture and accountability process.
Research question
How can public organizations use in a constructive and proactive way a performance management model imposed by the rules?
Theoretical Approach and Methodology
The paper focuses on the “architrave” provided by the Italian legislation and the effects on the Management of Local Authorities and Healthcare Organizations. The research is based on a survey in a sample of local health authorities and bodies that takes into account parameters: geographic area, size and starting the performance management system for at least three years.
In both cases - Local Authorities and Healthcare Organizations - the performance information is linked to performance plans and reports designed in order to respond to different information needs.
Results
The results show that the use of a conventional model in applying a performance system can be a real driver to organizational change by greater accountability of managers although the need for a specific adaptation to the environment, including through the "reinterpretation" of rules and instruments. The combination of results orientation and public accountability from the perspective of management and civic values emphasizes that the high-level strategic objectives and organizational outcomes are in alignment
Just in those cases with a minor reactivity when the performance management system is a way of complying with the obligations, it doesn’t produce significant effects regarding accountability. Therefore, the information gathered recommend to find alternative arrangements to ensure that public organizations internalize the normative provisions, adapting them to their needs and their organizational culture
Authors
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Salvatore Russo
(Ca' Foscari University Venice)
Topic Area
G1 - Accounting and Accountability – Constructing society – History, culture, politics and
Session
G1-08 » Accounting and Accountability – Constructing society – History, culture, politics and accounting in the public services (Special Interest Group) (09:00 - Friday, 21st April, C.105)
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