Performance management systems and Public Value Strategy: a case study

Abstract Purpose This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies. Design/methodology/approach This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP). Findings The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value. Research limitations/implication This article is limited to just one case study, although in-depth and longitudinal. Originality/value This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.

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