当前位置: X-MOL 学术Journal of Applied Accounting Research › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?
Journal of Applied Accounting Research Pub Date : 2021-06-18 , DOI: 10.1108/jaar-08-2020-0173
A.K. Siti-Nabiha , Roshni Ann George

Purpose

This paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.

Design/methodology/approach

A longitudinal qualitative study of local authorities in Malaysia was undertaken, comprising interviews with key officers during the introduction of process-based key performance indicators (KPIs), and following the imposition of benchmarking (i.e. relative performance evaluation) on local authorities. Complexity theory was used in the analysing and theorising of data.

Findings

External benchmarking mechanisms facilitated only operational performance management, with strategic performance management merely ceremonially adopted. As the focus was on mainly operational KPIs, strategic goals were not translated into detailed action plans and outputs at departmental level. In addition, operational and strategic performance management packages were decoupled. Thus, the efforts of external actors resulted in operational controls suppressing rather than facilitating strategic processes.

Research limitations/implications

There is a need to transition from purely externally led benchmarking to internally driven benchmarking in local government, whereby benchmarking forms part of the interactive performance management mechanisms that lead to institutional learning and improvement.

Practical implications

Benchmarking activities should be based on comprehensive analyses of performance management design and use. A reflective approach to continuously identify gaps or weaknesses in performance management systems will enable local government administrators to improve systems and processes in a timely manner to meet stakeholder needs.

Originality/value

This paper explains the impact of central government policy and benchmarking initiatives on other levels of government. We have built on previous literature by examining the connection between external benchmarking and internal performance management design and use in local government. In relation to this, and following calls for research on holistic performance management, the integration between operational and strategic performance management packages was also examined.



中文翻译:

外部基准机制是否有助于马来西亚地方当局的绩效管理?

目的

本文调查了外部主导的基准测试可能在多大程度上促进了马来西亚地方当局的绩效管理设计和使用。

设计/方法/方法

对马来西亚地方当局进行了一项纵向定性研究,包括在引入基于流程的关键绩效指标 (KPI) 期间与主要官员的面谈,以及对地方当局施加基准(即相对绩效评估)之后。复杂性理论被用于数据的分析和理论化。

发现

外部对标机制仅促进运营绩效管理,战略绩效管理只是仪式性采用。由于重点主要放在运营关键绩效指标上,战略目标并未在部门层面转化为详细的行动计划和产出。此外,运营和战略绩效管理包是分离的。因此,外部参与者的努力导致操作控制抑制而不是促进战略进程。

研究限制/影响

有必要从纯粹的外部主导的对标向地方政府内部驱动的对标转变,从而使对标成为导致机构学习和改进的互动绩效管理机制的一部分。

实际影响

标杆活动应基于对绩效管理设计和使用的综合分析。不断发现绩效管理系统中的差距或弱点的反思方法将使地方政府管理人员能够及时改进系统和流程,以满足利益相关者的需求。

原创性/价值

本文解释了中央政府政策和基准举措对其他各级政府的影响。我们通过检查外部标杆管理与地方政府内部绩效管理设计和使用之间的联系,以先前的文献为基础。与此相关,并随着对整体绩效管理研究的呼吁,还审查了运营和战略绩效管理包之间的整合。

更新日期:2021-06-18
down
wechat
bug