Article2002

Plans, performance information and accountability: the case of Best Value

George A. Boyne · Julian Seymour Gould-Williams · Jennifer Law · Richard M. Walker

116 citations0/0 files storedPublic Administration

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

Abstract

The current UK government emphasizes the importance of mechanisms of accountability that involve the planning and public reporting of performance. One example of this is the Best Value performance plan. However, there has been little evaluation of the quality of the information provided in this type of document. This paper draws on literature on stakeholding and user needs to identify the data required for accountability. It then assesses whether the plans produced by Best Value pilot authorities in Wales provide appropriate information. The analysis shows that very few of the plans contained the relevant material. Interviews in the pilot authorities highlighted two key reasons for the poor level of data: a lack of performance indicators prior to Best Value and limited staff expertise in performance measurement. The evidence suggests that documents such as performance plans currently make little contribution to the accountability of public organizations.

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References

1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1990Delivering quality service: balancing customer perceptions and expectations 1970Exit, Voice, and Loyalty 2000‘Accountability’: An Ever‐Expanding Concept?1997The audit society 1998Public Management and Administration 1987Accountabilities: Five Public Services 2001Paradoxes of Public Sector Customer Service

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2006INNOVATION TYPE AND DIFFUSION: AN EMPIRICAL ANALYSIS OF LOCAL GOVERNMENT 2012Discharging not‐for‐profit accountability: UK charities and public discourse 2018Institutional isomorphism, negativity bias and performance information use by politicians: A survey experiment 2014Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk?2008Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines 2016Rational planning and politicians’ preferences for spending and reform: replication and extension of a survey experiment

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