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Performance Management Systems and Public Value Strategy: A Case Study

Enrico Bracci

Enrico Deidda Gagliardo

Michele Bigoni

Public Value Management, Measurement and Reporting

ISBN: 978-1-78441-011-7, eISBN: 978-1-78441-010-0

Publication date: 11 November 2014

Abstract

Purpose

This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies.

Design/methodology/approach

This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP).

Findings

The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value.

Research limitations/implication

This article is limited to just one case study, although in-depth and longitudinal.

Originality/value

This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.

Keywords

Citation

Bracci, E., Deidda Gagliardo, E. and Bigoni, M. (2014), "Performance Management Systems and Public Value Strategy: A Case Study", Public Value Management, Measurement and Reporting (Studies in Public and Non-Profit Governance, Vol. 3), Emerald Group Publishing Limited, Leeds, pp. 129-157. https://doi.org/10.1108/S2051-663020140000003006

Publisher

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Emerald Group Publishing Limited