A study of the coordination of mission, objectives and targets in U.K. executive agencies

The growth of Executive Agencies (agencies) in the UK public sector has been rapid. While the first agency was established as recently as 1988, by September 1998 over 75 per cent of civil servants were working in such organisations. They were created to improve the efficiency and effectiveness of the delivery of central government services. The efficacy of a rational management model was promulgated and the need to plan and control the performance of agencies, as a basis for performance improvement, articulated. This led to a greater focus on targeting and measuring performance. This paper provides an outline of the case for, and potential problems, of the use of a highly rational model of management in the public sector, with its focus on quantification. Through an empirical analysis of 48 planning documents, the degree to which the mission statements, objectives and targets in the Corporate and business Plans of agencies are coordinated, or linked, in a rational manner is identified. The main finding of the research is that although significant gaps exist, the planning documents of executive agencies appear to be more coordinated in terms of their use of objectives and targets than was evidence in earlier research in other parts of the public sector. Key Words: Execuitve agencies; Public sector accounting; Performance Targets; Performance measurement; Planning and control

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

[2]  R. Anderson,et al.  Performance Information, Accountability and Executive Agencies , 1998 .

[3]  B. McSweeney ACCOUNTING FOR THE AUDIT COMMISSION , 1988 .

[4]  G. Hofstede Management Control of Public and Not-for-Profit Activities , 1981 .

[5]  John Argenti,et al.  Practical Corporate Planning , 1980 .

[6]  W. Ouchi A Conceptual Framework for the Design of Organizational Control Mechanisms , 1979 .

[7]  Neil Carter,et al.  LEARNING TO MEASURE PERFORMANCE: THE USE OF INDICATORS IN ORGANIZATIONS , 1991 .

[8]  Alan Meekings Unlocking the potential of performance measurement: A practical implementation guide , 1995 .

[9]  G. D. Thompson PROBLEMS WITH SERVICE PERFORMANCE REPORTING: THE CASE OF PUBLIC ART GALLERIES , 1995 .

[10]  Noel Hyndman,et al.  A Study of the Use of Targets in the Planning Documents of Executive Agencies , 1997 .

[11]  M. J. Earl,et al.  From management information to information management , 1986, Trends in Information Systems.

[12]  M. Alvesson,et al.  Critical management studies , 1993 .

[13]  C. Hood The “new public management” in the 1980s: Variations on a theme , 1995 .

[14]  M. Pendlebury,et al.  DEVELOPMENTS IN THE ACCOUNTABILITY AND FINANCIAL REPORTING PRACTICES OF EXECUTIVE AGENCIES , 1994 .

[15]  W. Chua,et al.  Worrying about Accounting in Health Care , 1994 .

[16]  P. Drucker,et al.  管理的实践=The practice of management , 1954 .

[17]  C. Tomkins Achieving Economy, Efficiency and Effectiveness in the Public Sector , 1987 .

[18]  J. McCann Strategies for Change: Logical Incrementalism , 1980 .

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

[20]  T. Bovaird,et al.  The financial management initiative in the u.k. public sector: the symbolic role of performance reporting , 1995 .

[21]  K. Walsh Public Services and Market Mechanisms: Competition, Contracting and the New Public Management , 1995 .

[22]  A. Likierman,et al.  Performance indicators: 20 early lessons from managerial use , 1993 .