Implementing Performance Measurement Innovations: Evidence from Government

By Ken S. Cavalluzzo, Christopher D. Ittner. 2004

618 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/65bfe7a48976b2f5c2ca4ca706e08022bf2df81e

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Citations in the corpus

THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, methodology): “We define an organizational unit as an identifiable and more or less unified administrative entity within the larger organization in which the unit’s manager has at least some degree of authority over the set of tasks and processes of the unit (cf. Cavalluzzo & Ittner, 2004).”
Capabilities and strategic entrepreneurship in public organizations (2013, background): “In practice, public organizations employ a vast array of metrics (Carter, Klein, and Day, 1992; Cavalluzzo and Ittner, 2004), few of which map directly to common measures used to assess entre-preneurial value creation and capture in the private sector.”
Performance measurement in Indonesia: The case of local government (2012, methodology): “As for Cavalluzzo and Ittner’s (2004) findings, this is logical, given that in government (or in this case ILG), the responsibility of developing performance indicators is usually that of senior finance officers (or equivalent).”
Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “Difficulties determining the appropriate measures and methodologies can be even greater for intangible asset dimensions that are more qualitative in nature (Cavalluzzo and Ittner, 2004).”
Performance measurement, modes of evaluation and the development of compromising accounts (2013, neutral): “…research in accounting that shows how the introduction of new accounting practices can result in criticisms that they have not been implemented correctly and revised procedures are required to improve the design and implementation process (e.g., Cavalluzzo & Ittner, 2004; Wouters & Roijmans, 2011).”
Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management (2015, background): “Ambiguous goals are common in the public sector (Burgess & Ratto, 2003; Dixit, 2002; Tirole, 1994), which hinders selection of appropriate performance measures (Cavalluzzo & Ittner, 2004).”