印尼地方政府绩效衡量系统实施20年：为什么它们的绩效仍然很差？

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2018-06-28 DOI:10.22452/AJBA.VOL11NO1.6

H. Sofyani, Rusdi Akbar, Rodiel C. Ferrer

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引用次数: 28

摘要

手稿类型：研究论文。研究目的：本研究旨在调查印尼地方政府绩效考核制度的实施情况和制度同构现象。设计/方法/方法：本文采用了定性方法，使用了半结构化访谈和观察。样本包括代表日惹特别地区各机构和机构的部门负责人和个人。采用演绎主题法作为数据分析技术。研究发现：制度同构现象仍然存在。它在印尼地方政府强制性层面的绩效衡量体系（PMS）实施中发挥着主导作用。这种情况导致PMS的成功实施效果不佳。理论贡献/原创性：本文满足了研究制度同构如何影响PMS实施的明确需求。这一研究领域在公共会计部门，特别是在印度尼西亚，研究不足。从业者/政策含义：这项研究的结果表明，政府或当局有必要更多地关注强制性层面的制度同构如何导致PMS实施不力。当局还需要通过强调规范同构来改善这一状况，这可以解决信息系统、预算、人力资源有限和难以确定绩效指标所造成的问题。研究局限性：本研究仅限于日惹特别地区省，因此研究结果无法概括，而所用方法仅限于定性方法。这也可能在一定程度上影响研究结果。关键词：地方政府；制度同构；绩效计量体系；公共部门会计。JEL分类：G11、G02、C91

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20 Years of Performance Measurement System (PMS) Implementation in Indonesian Local Governments: Why is Their Performance Still Poor?

Manuscript type: Research paper. Research aims: This study aims to investigate the Performance Mea- surement System implementation in Indonesian local governments and the phenomenon of institutional isomorphism. Design/ Methodology/ Approach: This paper employed a qualitative approach, using semi-structured interviews and observations. The samples comprise the heads of departments and individuals representing the agencies and institutions in the Yogyakarta Special Region. A deductive thematic method was utilised as the data analysis technique. Research findings: The study reveals that institutional isomorphism is still in existence. It plays a dominant role in the Performance Measurement System (PMS) implementation of Indonesian local governments at the coercive level. This situation leads to the underachievement of the successful PMS implementation. Theoretical contributions/ Originality: This paper fulfills an iden- tified need for studying how institutional isomorphism influences PMS implementation. This area of study is underresearched in the public sector of accounting, particularly in Indonesia. Practitioner/ Policy implications: The results of this study show that there is a need for the government or authorities to focus more on understanding how institutional isomorphism at the coercive level may lead to poor PMS implementation. The authorities also need to improve the condition by emphasising on normative isomorphism which can address the problems caused by limited information system, budgetary, human resources and difficulties in determining performance measures. Research limitation: This study is limited to the Yogyakarta Special Region province thus findings cannot be generalised while the approach used is confined to the qualitative method only. This may also affect the outcome of the findings to some extent. Keywords: Local Government, Institutional Isomorphism, Perfor- mance Measurement System, Public Sector Accounting. JEL Classification: G11, G02, C91

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.