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The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

Performance management is the ‘Achilles heel’ of many reforms and public management practices and requires changes. Governance in general and co-production in particular impose an organizational setting which requires rethinking performance management, which is still conceptually embedded in New Public Management paradigm. This chapter builds on the latest co-production framework and service-dominant logic and outlines new challenges for rethinking performance measurement and management. It also discusses how public service design (PSD) may interact with them. As a result the need to shift between performance control loops has been emphasized, suggesting that service design may significantly support internal ex-nunc performance management. Although it should be facilitated in addressing some of the performance challenges, an outline of a framework for appropriate method has also been proposed.

This chapter aims to contribute to the literature on sustainability in the public sector by discussing how human resource and human resource management can help to integrate environmental management into organizations and improve environmental performance. Public sector scholars have neglected the study of Green Human Resource Management (GHRM) until now. Nevertheless, implementing such practices could lead to positive outcomes regarding awareness of environmental issues, organizational reputation and attractiveness, job satisfaction and organizational performance. The authors discuss the relevance and the necessity of developing a field of research on GHRM in public organizations. Starting from a conceptual review of the main literature on GHRM, this chapter provided some directions for future research.

The performance of public sector institutions has always been contentious – this is as old as the system of government itself and its provision of collective goods, irrespective of whether they are tangible or intangible. In the context of South Africa, with its ever-increasing political competitiveness, this chapter assesses political leadership and the African philosophy of Ubuntu or humanism in improving public sector performance management in the country. It does so by addressing certain distinct questions: What is the state of public sector performance and leadership in South Africa? What have scholars contributed in linking public sector performance, and the politics and public administration dichotomy? Are the Batho Pele principles, underpinned by Ubuntu, a worthy notion on which to pillar African political leadership? By adopting an interpretivist, qualitative research design, the study reflects on the essence of a public administration that is effective in delivering political goods and managing the performance of bureaucracies and the political leadership therein. This chapter argues that the performance of public administrations remains a “wicked” problem in South Africa as political populism is on the rise in the country. However, the argument is made that with “good” political leadership – which naturally and effectively encompasses the philosophy of Ubuntu and which understands and mobilizes statecraft – great strides can be made beyond the current rhetoric.

Introduction: Interest and action concerning fiscal accountability have surged around the world in recent years, especially among Sub-Saharan African countries, because decision-making in the region has traditionally been shrouded in secrecy, with the general public having almost no access to knowledge on the management of public funds. Limited fiscal transparency has led to government fiscal crises where citizens have begun to call for better governance and participation in public funds.

Purpose: This study examines the impact of e-governance on the overall fiscal performance in SSA, while the specific objectives include the effect of e-governance on the central government’s primary balance and public external debt stock.

Methodology: The study employs annual data across 43 SSA countries to analyse the study from 2000 to 2018 using the panel-corrected standard error (PCSE) method for estimating the models. Overall fiscal performance is generated through principal component analysis (PCA), which involves a linear combination of public external debt stock and central government primary balance.

Findings: The results reveal that there is clear evidence of the effectiveness of e-governance on the overall fiscal performance, even though this is not the same for the public external debt stock in SSA, despite the success recorded in the region’s ICT and telecommunication sectors in recent times. In addition, all other control variables impact fiscal performance except population growth.

Amidst the scarcity of resources, it is undisputable that an effective public procurement performance measurement system (PMS) is required particularly in county governments, especially for Kenya to realize its ambitions in devolved governance system. County governments cannot be effectively evaluated on their performance if the long-term, strategic impact of public procurement processes and projects is not captured. Arising from this backdrop, this study aims to determine the predictors of strategic procurement performance metrics (SPPM) adoption in public procurement PMS of county governments.

Anchored on institutional theory and public sector scorecard model, a survey research design was adopted where data were collected through census from 115 respondents working in procurement, finance and stores department of Kakamega county government. Data were collected using questionnaire (75.56% response rate) and key informant interviews, and analyzed by using multiple regression model and ordinal logistic regression models.

Multiple regression model and ordinal logistics regression revealed that national government support negatively and significantly, and regulatory framework positively and significantly affects the adoption of SPPM.

There is need for formal mechanism that will enable the national government in partnership with the council of governors to be proactively involved in developing procurement performance measurement capacity of county governments. This study’s findings also provide suggestions for a working regulatory framework required for the adoption of SPPM by county governments.

This work adds value to the prevailing body of knowledge on public procurement PMS in the public sector.

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

This paper seeks to analyse the characteristics of performance measurement and management systems in public organizations and to highlight the main factors driving performance in this sector.

A literature review is carried out in order to outline the main issues related to the adoption and implementation of performance measurement and management systems in public organizations.

The paper provides better information on the performance measurement and management systems in public organizations, by analyzing the performance dimensions, the use of performance measures and the factors influencing the implementation of the performance management process.

The paper presents a model for driving the implementation of a performance measurement system within public organizations and identifies the main factors influencing this process. The paper is conceptual in its nature and will be further developed through an empirical research investigating the role played by the identified factors.

The paper identifies the factors driving the performance management process in public organizations.

Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.

The paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.

The results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.

Although the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

Performance management (PM) is now clearly a well-established practice in public sector organizations. However, increasingly scholars have been questioning its efficacy in improving organizational performance. Research has shown that the presumed benefits remain questionable and that there are many barriers, challenges and problems in implementing PM. The purpose of this paper is to report and discuss the findings of a multi-case study that examines in more depth how five Canadian public sector organizations are implementing PM.

A qualitative multi-case study approach was used in this study. Structured interviews were carried out in each public sector organization and the interview data were analyzed using NVivo8. Individual case profiles were also written. A cross-case analysis was carried out using data from these five cases.

The cross-case analysis of the data focussed on the major themes emerging from the data with respect to challenges and barriers, success factors, context and implications for practice for PM in public sector organizations. Three contextual factors are identified and discussed in explaining some of the findings. Conclusions are drawn for making PM more effective in achieving performance improvement in public sector organizations and future directions for research.

The research findings and implications for practice are based on five Canadian public sector organizations so may limit its generalizability to public sector organizations in other countries.

Some practical implications are discussed with respect to implementing PM more successfully in public sector organizations. This included the better integration of PM to corporate strategy, leadership in developing a positive PM culture and employee buy-in and commitment to the process.

This qualitative multi-case study of PM in Canadian public sector organizations has not previously been done. This approach allows for a more close-up look at PM in public sector organizations especially how it is implemented and the experiences of organizational members. The paper also presents new insights on context as an important variable in explaining the findings from the cross-case analysis and points to future new directions for research and in developing a contingency theory approach to PM.