Performance measurement in municipalities: Empirical evidence in Canadian context

Purpose – This paper examines the actual and desired use of performance measures for management and external reporting purposes, as well as perceived impediments to their effective use.Design/methodology/approach – A total of 334 senior administrators in Canadian municipalities participated in this survey study.Findings – Somewhat more efficiency measures than effectiveness measures have been used for various purposes. However, greater use was perceived desirable than actually occurred, particularly for effectiveness measures. A significant increase in the use was expected in the near future especially for effectiveness measures. Internal and external verification of measures was considered important by both internal and external auditors. Although the study also identified impediments to the development and meaningful use of performance measures, performance measurement appears to have been accepted as a useful managerial tool and have significant future potential.Research limitations/implications – The ...

[1]  Rodney McAdam,et al.  Evaluating best value through clustered benchmarking in UK local government: building control services , 2002 .

[2]  Amanda Sinclair,et al.  The chameleon of accountability: Forms and discourses , 1995 .

[3]  John Martin,et al.  Strategic performance management: A balanced approach to performance management issues in local government , 2000 .

[4]  David N. Ammons.  A Proper Mentality for Benchmarking , 1999 .

[5]  Gregory Streib,et al.  Assessing the Validity, Legitimacy, and Functionality of Performance Measurement Systems in Municipal Governments , 1999 .

[6]  David Otley,et al.  Extending the Boundaries of Management Accounting Research: Developing Systems for Performance Management☆ , 2001 .

[7]  Lawrence L. Martin,et al.  Comparative Performance Measurement: A Primer on Data Envelopment Analysis , 1999 .

[8]  D. Osborne,et al.  Reinventing Government: How the En-trepreneurial Spirit is Transforming the Public Sector , 1992 .

[9]  A. Hopwood.  An Empirical Study of the Role of Accounting Data in Performance Evaluation , 1972 .

[10]  David N. Ammons.  Overcoming the Inadequacies of Performance Measurement in Local Government: The Case of Libraries and Leisure Services , 1995 .

[11]  D. Otley,et al.  Research in Management Control: An Overview of its Development , 1995 .

[12]  Andrew C. Worthington,et al.  An analysis of recent trends in Australian local government , 2002 .

[13]  James Guthrie,et al.  Performance information and programme evaluation in the Australian public sector , 1997 .

[14]  R. Kaplan,et al.  The Balanced Scorecard: Translating Strategy into Action , 1996 .

[15]  A. Ball,et al.  Benchmarking as a Tool for the Modernisation of Local Government , 2001 .

[16]  Louise Kloot,et al.  Performance measurement and accountability in Victorian local government , 1999 .

[17]  G. Hofstede.  The game of budget control , 1972 .

[18]  A comparison of contracting arrangements in Australia, Canada and New Zealand , 1999 .

[19]  John H. Waterhouse,et al.  A contingency framework for management accounting systems research , 1978 .

[20]  Michel Lebas,et al.  A conceptual and operational delineation of performance , 2002 .

[21]  David Otley,et al.  Management control in contemporary organizations: towards a wider framework , 1994 .

[22]  Y. L. Chan,et al.  Performance measurement and adoption of balanced scorecards , 2004 .

[23]  Andy Neely,et al.  Performance measurement frameworks: A review , 2007 .

[24]  Peter C. Smith,et al.  Outcome‐related Performance Indicators and Organizational Control in the Public Sector1 , 1993 .

[25]  R. Eccles.  The performance measurement manifesto. , 1991, Harvard business review.

[26]  Elaine Morley,et al.  Comparative Performance Measurement , 2001 .

[27]  David Otley,et al.  Performance Management: A Framework for Management Control Systems Research , 1999 .

[28]  J. Guthrie,et al.  Changes in the Public Sector: A Review of Recent“Alternative” Accounting Research , 1992 .

[29]  Mik Wisniewski,et al.  Performance measurement for stakeholders: the case of Scottish local authorities , 2004 .

[30]  Theodore H. Poister,et al.  Performance Measurement in Municipal Government: Assessing the State of the Practice , 1999 .

[31]  P. Moriarty,et al.  Performance measurement in public sector services: problems and potential , 2002 .

[32]  Abby Ghobadian,et al.  Performance Measurement in Local Government – Concept and Practice , 1994 .

[33]  Charles K. Coe.  Local Government Benchmarking: Lessons from Two Major Multigovernment Efforts , 1999 .

[34]  R. Kaplan,et al.  The balanced scorecard--measures that drive performance. , 2015, Harvard business review.

[35]  Hans de Bruijn,et al.  Performance measurement in the public sector: strategies to cope with the risks of performance measurement , 2002 .

[36]  Mary Kopczynski,et al.  Comparative Performance Measurement: Insights and Lessons Learned from a Consortium Effort , 1999 .

[37]  D. Dillman.  Mail and internet surveys: The tailored design method, 2nd ed. , 2007 .