Milo, Gianni, Fowler, Carolyn, and Hunt, Chris (2009) New Zealand local government performance measurement: the impact of environmental demands. In: Proceedings of the Performance Measurement Association Conference 2009. From: PMA Conference 2009, 14th - 17 April 2009, Dunedin, New Zealand.

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Abstract

This paper examines the internal and external environmental factors that influence the development of New Zealand local authorities' performance measurement frameworks and how they respond strategically to these factors. A theoretical framework based on institutional theory is developed and a two-case study approach adopted.

The results suggest that local government performance-measurement frameworks are influenced by institutional and technical demands from a variety of potentially conflicting environmental sources. These demands generally meet very little resistance from the local authorities with them conforming (acquiescing) to, or balancing (compromising) with the demands. In addition, institutional demands exist intra-organisationally with local authorities using an avoidance or decoupling strategy to distinguish the performance measures used in formal reporting and those designed for internal operations.

Item ID:	8710
Item Type:	Conference Item (Research - E1)
Keywords:	public sector; performance measurement; institutional environment
Related URLs:	http://www.pma.otago.ac.nz/
Date Deposited:	08 Mar 2010 05:37
FoR Codes:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
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