The role of performance measurement and management systems in changing public organizations: An exploratory study

被引:6
作者
Castelo, Samuel Leite [1 ]
Gomes, Carlos F. [2 ]
机构
[1] Univ Estadual Ceara, Fortaleza, Brazil
[2] Univ Coimbra, Fac Econ, CeBER Ctr Business & Econ Res, Coimbra, Portugal
关键词
Administrative reforms; effectiveness; mediation; organizational change; organizational performance; performance management; performance measurement; processes interaction; ACCRUAL ACCOUNTING ADOPTION; SELF-EVIDENT; SECTOR; GOVERNMENT; REFORMS; IMPLEMENTATION; INSTITUTIONALIZATION; GOVERNANCE; NPM; ACCOUNTABILITY;
D O I
10.1080/09540962.2023.2204400
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
IMPACTThe most recent administrative reforms aim not only to open up public organizations to citizens but also to encourage other organizations to take similar initiatives, namely in collaboration, transparency and the availability of information. So they need performance measurement and management systems (PMMS) that allow them to be closer to their stakeholders and dynamically promote effective organizational change. This article shows that a PMMS can be a mediation instrument in the effective implementation of administrative reforms. It will help managers and employees of public organizations understand how to improve performance measurement processes and mitigate dysfunctional behaviours that cause unintended effects on organizational performance.
引用
收藏
页码:399 / 406
页数:8
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