Management control and public sector performance management

Public Sector and Globalization: Towards New public Management

Running public service organizations that is used in government and public service institutions and agencies, at both sub-national and national levels is a major area of research in public policy in the era of globalization. Thus, the aim of this paper is to probe relationships between new public management and the process of globalization. It argues that the emergence of NPM is the consequence...

The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

Performance Management in the Public Sector:

Education supply in universities of most European countries has for the last ten years become a strategic matter. At present, French universities consider education supply as an investment. But they do not utilize all incentive mechanisms in order to drive their strategies. At the beginning of the year 2006, the public sector reform will tend to impose performance measurements of research and e...

Performance management and metric manipulation in the public sector

Incentives and Their Dynamics in Public Sector Performance Management Systems

Preliminary; please do not quote or cite without permission Abstract We use the principal-agent model as a focal theoretical frame for synthesizing what we know both theoretically and empirically about the design and dynamics of the implementation of performance management systems in the public sector. In this context, we review the growing body of evidence about how performance measurement and...