M. Johnsson, Matthew P. J. Pepper, O. Price, Lauren P Richardson
{"title":"“达标”:澳大利亚和新西兰地方政府绩效评估的系统文献综述","authors":"M. Johnsson, Matthew P. J. Pepper, O. Price, Lauren P Richardson","doi":"10.1108/QRAM-11-2020-0184","DOIUrl":null,"url":null,"abstract":"\nPurpose\nMeasurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research.\n\n\nDesign/methodology/approach\nA systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis.\n\n\nFindings\nAnalysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities.\n\n\nResearch limitations/implications\nThe systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts.\n\n\nOriginality/value\nThis paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.\n","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":"149 1","pages":""},"PeriodicalIF":2.3000,"publicationDate":"2021-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government\",\"authors\":\"M. Johnsson, Matthew P. J. Pepper, O. Price, Lauren P Richardson\",\"doi\":\"10.1108/QRAM-11-2020-0184\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nMeasurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research.\\n\\n\\nDesign/methodology/approach\\nA systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis.\\n\\n\\nFindings\\nAnalysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities.\\n\\n\\nResearch limitations/implications\\nThe systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts.\\n\\n\\nOriginality/value\\nThis paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.\\n\",\"PeriodicalId\":46537,\"journal\":{\"name\":\"Qualitative Research in Accounting and Management\",\"volume\":\"149 1\",\"pages\":\"\"},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2021-02-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Qualitative Research in Accounting and Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/QRAM-11-2020-0184\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qualitative Research in Accounting and Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/QRAM-11-2020-0184","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government
Purpose
Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research.
Design/methodology/approach
A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis.
Findings
Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities.
Research limitations/implications
The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts.
Originality/value
This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.
期刊介绍:
Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics