Article2013

What Drives the Institutionalization of Performance Measurement and Management in Local Government?

35 citations0/0 files storedPublic Performance & Management Review

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Public Policy and Administration Research Accounting and Organizational Management Public Administration in Developing Nations

Abstract

Local governments are adopting performance measurement and management (PMM), but often in a manner more ceremonial than instrumental. This article conceptualizes PMM as organizational rules and routines that may be institutionalized and uses the dimensions of structuration theory to understand the process of institutionalization. It shows that PMM benefits from incremental rather than radical changes, as the latter may provoke resistance and lead to abandonment of PMM. The promotion of a new language, with concepts such as performance measurement and objectives, and the establishment of planning and reporting routines are the initial steps. Changes with a greater effect on power relations and resource distribution are the last to appear but generate purposeful use of PMM.

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References

1984The Constitution of Society. Outline of the Theory of Structuration 2000Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations 1997Institutionalization and Structuration: Studying the Links between Action and Institution 2011Public management reform : a comparative analysis - new public management, governance, and the Neo-Weberian State 2000Conceptualizing management accounting change: an institutional framework 2012The Institutionalization of Institutional Theory 2006Transparency: The Key to Better Governance?1990Researching management accounting practice: The role of case study methods

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2020Review of Selected Performance Measurement Models Used in Public Administration 2019Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?2019Implementing Performance Measurement Systems in Local Governments: Moving from the “How” to the “Why”2016Operationalizing Giddens’s Recursive Model of Accountability 2020Diagnostic and Interactive Use of PMM by Japanese Local Governments: Does the Context Affect the Fitness of Use?

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