Public value accounting and the use of performance measurements as a management tool in a context of various assessments

Purpose The purpose of this paper is to conceptualise our understanding public value accounting (PVA) by studying the use and usefulness performance measurements (PM) as a management tool. authors do from perspective in which they address complexity various (sometimes conflicting) assessments measurement (PMM) different stakeholders. Design/methodology/approach An interpretative case study using qualitative methods. based on 30 interviews conducted 2018 2019 with respondents working PMM at levels, such politicians, officials health-care professionals. context was Region Stockholm (RS) Sweden its division. Findings PMs become an instrumental tool for PMM, led output being promoted above outcome. show that there conceptual shortcoming discussion PVA, effort needed achieve outcome-based information might exceed ability organisation deliver it. importance interaction among stakeholders, including media, research well possible power relationships Originality/value contribute growing PVA call more empirical offering nuanced interpretation activities. nature these activities sector multiple-stakeholder perspective.