Implementing performance measurement innovations: evidence from government |
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| Affiliation: | 1. McDonough School of Business, Georgetown University, 37th and O Streets NW, Washington, DC 20057, USA;2. The Wharton School, University of Pennsylvania, Steinberg Hall—Dietrich Hall, 3620 Locust Walk, Philadelphia, PA 19104-6365, USA;1. Department of Accounting and Management Control, ESSEC Business School, Singapore;2. Discipline of Accounting, The University of Sydney Business School, Australia;3. Department of Accounting, Faculty of Business and Economics, University of Melbourne, Australia;1. University of Western Australia Business School, Department of Accounting and Finance, 35 Stirling Highway, Crawley, 6009, Australia;2. Maastricht University School of Business and Economics, Department of Accounting & Information Management, P.O. Box 616, 6200, MD, Maastricht, the Netherlands;1. University of St. Gallen, Dufourstrasse 50, 9000, St. Gallen, Switzerland;2. Clemson University, Clemson, SC, 29634, USA |
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| Abstract: | Using data from a government-wide survey administered by the US General Accounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities. We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also find that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little evidence that the perceived benefits from recent mandated performance measurement initiatives in the US government increase with greater measurement and accountability. Finally, we provide exploratory evidence that some of the technical and organizational factors interact to influence measurement system implementation and outcomes, often in a complex manner. |
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