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Determinants of the Design and Use of PMS in Portuguese Government Agencies: A Complementary Theoretical Approach
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Author(s): Patrícia Gomes (Polytechnic Institute of Cávado and Ave, Portugal), Silvia Mendes Camões (University of Minho, Portugal)and João Carvalho (Polytechnic Institute of Cávado and Ave (IPCA), Portugal)
Copyright: 2016
Pages: 26
Source title:
Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch016
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Abstract
Performance measurement is seen as a main pillar of public management reforms. However, prior research did not mitigate the level of ambiguity on PMS development and use and many questions left unanswered. Our findings provide knowledge on the design and use of PMS in the public sector answering to calls for a complementary approach among institutional and contingency factors. The authors find that the design of PMS and the use of performance information for external purposes are increased to legitimate the organizational' work and to obtain external support. Moreover, structural variables such as type of agency and management autonomy are also determinants on the organizational responses. Finally, the authors find some coupling between the design of PMS and outcomes. So, both contingent and institutional approaches play an important role on the empirical model.
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