Accounting Papers

Document Type

Journal Article

Date of this Version

4-2004

Publication Source

Accounting, Organizations and Society

Volume

29

Issue

3-4

Start Page

243

Last Page

267

DOI

10.1016/S0361-3682(03)00013-8

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.

Copyright/Permission Statement

© 2004. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/

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Date Posted: 27 November 2017

This document has been peer reviewed.