Just Do It? A Cautionary Tale on Implementing Performance Management Regimes.

Drew, J; Gamage, S

Just Do It? A Cautionary Tale on Implementing Performance Management Regimes.

Drew, J

Gamage, S

Permalink

Publisher:: Routledge
Publication Type:: Chapter
Citation:: Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand, 2018
Issue Date:: 2018-07-17

Open Access

Copyright Clearance Process

Recently Added
In Progress
Open Access

This item is open access.

Adobe PDF

Download Accepted Manuscript versionAdobe PDF (486.56 kB)

View on publisher's site

View statistics

Full metadata record

Field	Value	Language
dc.contributor.author	Drew, J https://orcid.org/0000-0003-3579-5758	en_US
dc.contributor.author	Gamage, S	en_US
dc.contributor.editor	Pilcher, R	en_US
dc.contributor.editor	Gilchrist, D	en_US
dc.date.available	2020-05-25T19:06:09Z
dc.date.issued	2018-07-17	en_US
dc.identifier.citation	Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand, 2018	en_US
dc.identifier.isbn	9781138563384	en_US
dc.identifier.uri	http://hdl.handle.net/10453/126207
dc.description.abstract	There has been a recent trend towards the use of performance indicators – often predicated on financial data – to enhance accountability and transparency of local government both in Australia and abroad. However, performance management also brings with it a range of risks including inter alia unintended performance distortion, synecdochal gap and intended distortions. This chapter reviews the substantial scholarly literature on government performance management before applying the concepts to a particular instance of high stakes performance management: the New South Wales Fit for the Future program. Fit for the Future required councils to self-assess against seven ratios drawn from financial statement data. Councils which failed to achieve the prescribed benchmarks were subject to forced amalgamations. Empirical evidence is provided which suggests significant levels of distortion in the performance management data. It is argued that careful design and testing of ratios – in order to avoid deleterious outcomes – is extremely important in any performance management regime, irrespective of whether accounting data from audited financial statements is used.	en_US
dc.publisher	Routledge	en_US
dc.relation.ispartof	Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand	en_US
dc.relation.isbasedon	https://doi.org/10.4324/9781315121727	en_us
dc.rights	This is an Author's Accepted Manuscript of an article published in Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand, 2018. Copyright Routledge, available online at: https://doi.org/10.4324/9781315121727.	en_US
dc.title	Just Do It? A Cautionary Tale on Implementing Performance Management Regimes.	en_US
dc.type	Chapter
utslib.location	Abingdon	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/DVC (Research)
pubs.organisational-group	/University of Technology Sydney/DVC (Research)/lnstitute for Public Policy and Governance
pubs.organisational-group	/University of Technology Sydney/Strength - IPPG - Institute for Public Policy and Governance
utslib.copyright.status	open_access
pubs.consider-herdc	false	en_US
pubs.place-of-publication	Abingdon	en_US

Abstract:

There has been a recent trend towards the use of performance indicators – often predicated on financial data – to enhance accountability and transparency of local government both in Australia and abroad. However, performance management also brings with it a range of risks including inter alia unintended performance distortion, synecdochal gap and intended distortions. This chapter reviews the substantial scholarly literature on government performance management before applying the concepts to a particular instance of high stakes performance management: the New South Wales Fit for the Future program. Fit for the Future required councils to self-assess against seven ratios drawn from financial statement data. Councils which failed to achieve the prescribed benchmarks were subject to forced amalgamations. Empirical evidence is provided which suggests significant levels of distortion in the performance management data. It is argued that careful design and testing of ratios – in order to avoid deleterious outcomes – is extremely important in any performance management regime, irrespective of whether accounting data from audited financial statements is used.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/126207