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Article
Publication date: 20 April 2015

Rusdi Akbar, Robyn Ann Pilcher and Brian Perrin

This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses…

3937

Abstract

Purpose

This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? (RQ1) Do the three isomorphic pressures exist in the development and use of PMSs? (RQ2) and If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures? (RQ3).

Design/methodology/approach

This research explores the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce a PMS by addressing three research questions: RQ1 Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? RQ2 Do the three isomorphic pressures exist in the development and use of PMSs? and RQ3 If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures.

Findings

Results determined that although employees perceived coercive isomorphism as being a driver of ILG compliance with President B.J. Habibie’s presidential instruction (Inpres No. 7/1999), the Laporan Akuntabilitas Kinerja Institusi Pemerintah/Performance Accountability Report of State Apparatus (known as LAKIP), many councils were still not reporting and those who were, were not doing it well. Many councils lacked management motivation, with some choosing to merely mimic (mimetic isomorphism) what others were doing. Better-resourced councils made use of external consultants or local universities where knowledge was shared (normative isomorphism).

Practical implications

An understanding of factors influencing the development and use of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting.

Originality/value

The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being that it provides an in-depth conceptual overview and understanding of factors influencing the development and use of performance measures. Further, it fills a gap in the literature exploring PMSs and accountability in a developing country – in this case, Indonesia.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 16 November 2012

Rusdi Akbar, Robyn Pilcher and Brian Perrin

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an…

3961

Abstract

Purpose

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices.

Design/methodology/approach

Surveys were sent to senior finance officers in all local governments (457) across Indonesia with a response rate of 21.4 percent being achieved. Smart PLS was used to assess the quality of the data and analyse the research model proposed.

Findings

Findings revealed that ILGs developed performance indicators more to fulfil regulatory requirements than to make their organisation more effective and efficient. As a way of increasing the success of PMS implementation management commitment through good leadership was found to be a major contributor. Coercive pressure from central government impacted on the result as did normative isomorphism by way of widespread training by universities (and others) and the subsequent sharing of this knowledge.

Practical implications

The findings will assist Indonesian central government formulate future government policy as well as design appropriate strategies for implementing the second wave of (bureaucratic) reform.

Originality/value

Set in a local government environment in a developing country, this research is original and makes three major contributions. First, it provides an understanding of factors influencing the development and use of performance measures in the ILG context. Second, the use of Smart PLS is original in this context and fills a gap in the literature examining local government PMS. Last, the existence of institutional isomorphism reaffirms that this theory is still applicable in the twenty‐first century and relevant as an explanator of the results in the context examined here.

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 April 2014

Corina Joseph, Robyn Pilcher and Ross Taplin

This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory…

1583

Abstract

Purpose

This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework.

Design/methodology/approach

Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items.

Findings

Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites.

Research limitations/implications

The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional isomorphism as a valid theoretical framework within this context. Based on there being no mandatory requirement for local authorities to produce annual reports, one limitation is that this paper assumes that the web sites of local authorities are the primary medium for communicating sustainability information.

Practical implications

One of the most significant practical implications relates to LA 21 which has a significant impact on sustainability disclosure on Malaysian local council web sites. With 113 countries in total implementing LA 21 to some degree (ICLEI), Malaysia's recognition as a key (developing country) player in advancing sustainable development should be acknowledged.

Originality/value

With an apparent lack of web site sustainability reporting research in developing country public sector organisations, this study is unique in that it appears to be the first research conducted in Malaysia analysing sustainability web site reporting using a disclosure index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability reporting in local authorities.

Details

Pacific Accounting Review, vol. 26 no. 1/2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 10 July 2009

Robyn Pilcher and Graeme Dean

The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government…

2861

Abstract

Purpose

The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding the research question: “Does reporting under the IFRS regime add value to the management of local government?”

Design/methodology/approach

Following analysis of a survey instrument distributed to all local governments in all states of Australia, this research reports on interviews within Australia's largest state – New South Wales (NSW).

Findings

In general, findings suggest that for smaller councils and those situated away from the major cities, the time spent on complying with IFRS and various other legislative demands results in management accounting issues often being downplayed.

Research limitations/implications

A further paper needs to be conducted in order to determine in the second year of implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing IFRS. Practical implications will be evident when all Australian states are compared as NSW is the only state where an IFRS template has been produced for all local authorities.

Originality/value

This is the first known analysis of IFRS in local government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory framework to capture the full richness of data available.

Details

Qualitative Research in Accounting & Management, vol. 6 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 July 2009

Robyn Pilcher

This paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under‐researched…

1582

Abstract

Purpose

This paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under‐researched technical aspect of measurement within Neely et al.'s measures design template framework.

Design/methodology/approach

Using the full population from Australia's largest state, New South Wales (NSW), the annual reports of all local councils were analysed over a seven‐year period. In addition, interviews were conducted with a sample of councils representing all geographical areas of the state.

Findings

Under the auspices of the modified Neely et al.'s measures design template, additivity problems associated with valuing infrastructure, property, plant and equipment (IPPE) were found to result in the production of unreliable performance indicators – in this case, the capital expenditure ratio (CER).

Research limitations/implications

The limitations include the research using an untested model; local councils in only one Australian state and one performance indicator analysed. Future research will examine the behavioural aspects of local councils as a result of being judged on an inappropriate indicator.

Originality/value

This paper considers two research issues – the imposition of private sector ideas to public sector entities and problems associated with combining myriad measurement bases to produce performance indicators used for decision making in local government. By introducing the CER as an exemplar within Neely et al.' measures design template, problems associated with combining myriad measurement bases to produce performance indicators used for decision‐making provide an unique insight into local government reporting.

Details

Asian Review of Accounting, vol. 17 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 1 July 2005

Robyn Pilcher

Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this…

3480

Abstract

Purpose

Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this paper is to demonstrate how questionable financial figures not only distort the reported “bottom line” of local councils but can also be included in a number of financial key performance indicators (FKPIs) upon which council performance is judged. Valuation and depreciation of transport infrastructure assets form the basis for the evaluation.

Design/methodology/approach

A longitudinal study of all New South Wales (NSW) councils (170) from 1999‐2000 to 2002‐2003 was conducted using archival research combined with in‐depth case study analysis and interviews (New South Wales (NSW) is the largest of Australia's eight states and territories). This paper provides detailed analysis of 28 local government councils classified as being on “financial watch” by the Department of Local Government and a comparative sample of 28 councils not classified as at risk but reporting figures considered to be contestable (At risk, or financially challenged councils, are defined as “having issues of concern with their financial operations”).

Findings

Of the 170 councils in NSW, up to 98 per cent recorded an error in depreciation of some component of transport infrastructure during 1999‐2000 and 2002‐2003. The error margin ranged from 11 to 73,520 per cent significantly impacting on the three targeted FKPIs.

Practical implications

Future research will examine preparation of possible alternative policies for local government addressing the issue of internal benchmarking and external performance measures.

Originality/value

This research offers some reparation for the relative lack of empirical research literature on local government FKPIs and, in particular, those that do not meet the underlying accountability focus of performance measurement.

Details

International Journal of Productivity and Performance Management, vol. 54 no. 5/6
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 July 2005

Robyn Pilcher

Purpose – The aim of this paper is to examine whether there is potential for political parties to use flawed financial figures in performance measures designed to assist them in…

1218

Abstract

Purpose – The aim of this paper is to examine whether there is potential for political parties to use flawed financial figures in performance measures designed to assist them in determining the viability and autonomy of New South Wales (NSW) local councils (NSW is the largest of Australia's eight states and territories). If in fact this is the case, then a mis‐match between the original objectives of the reform process (efficiency, effectiveness and accountability), current reporting practices and the manner in which decisions are made can be said to exist. Design/methodology/approach – Initial analytical analysis was carried out on all NSW local councils (170), followed by a more detailed study of 56 councils. The method adopted included archival research combined with interviews and case study analysis. Valuation and depreciation practices as applied to transport infrastructure assets were used as exemplars to investigate the study objective. Findings – Inconsistent asset value and depreciation practices were found to impact on key financial performance indicators included as part of the financial health check criteria which, in turn, were used by decision‐makers in their examination of a council's ability to continue as a viable going concern. Practical implications – Findings pave the way for future research to determine if any causal relationship exists between decisions regarding accounting for transport infrastructure assets and political policies current at the time. Originality/value – Very little research has occurred in Australia examining the accuracy of figures included in decision‐making. This paper lays the foundation for future research in other countries where local government reported figures are used in anyway by various stakeholders for political or other decision making.

Details

Qualitative Research in Accounting & Management, vol. 2 no. 2
Type: Research Article
ISSN: 1176-6093

Article
Publication date: 7 March 2016

Danielle Robyn Pilcher and Nick Eade

Despite the ongoing research into visitor motivation in the live events and tourism industries, only a limited amount of research has examined the motivational factors exhibited…

2578

Abstract

Purpose

Despite the ongoing research into visitor motivation in the live events and tourism industries, only a limited amount of research has examined the motivational factors exhibited in individual segments of society. The purpose of this paper was to identify a relationship between visitor demographics and visitor motivation, for the purpose of enhanced market research at folk festivals in the UK.

Design/methodology/approach

In this research, a qualitative study of visitor demographics and their accompanying motivation to attend Purbeck Folk Festival is reported. The study was conducted in the form of interviews, which investigated the underlying motivation behind visitor attendance to Purbeck Folk Festival in 2014. The research process, guided by the literature of Robson (2011) and Bryman (2012), aimed to establish the extent to which visitor demographics did or did not impact visitor motivation to attend the event.

Findings

The study revealed five motivational dimensions, and from this devised five core audience segments including: the escapists, the socialites, the family type, the experience seekers and the folkniks. This study highlights the correlation between visitor demographics and visitor motivation and suggests further applications of this research and similar research in the field of live events. The study contributes an insight into the audience of Purbeck Folk Festival and may be used to provide an understanding of audience profile and behaviour at folk festivals within the UK.

Research limitations/implications

Due to the nature of the research, participants will be secured through non-probability quota sampling, which is a method of convenience. This approach may place limitations on the validity of the findings, as researcher bias may occur when selecting participants, for example, avoiding visitors who look intimidating or abnormal (Robson, 2011). The use of open-ended questions in the capacity of a greenfield event was identified as a potential difficulty, as participants are required to think about their answers and provide opinions, unlike a closed question method, which although quicker and easier, may not be as effective (Kumar, 2014). Therefore, to keep participants engaged and willing to provide further information, the interview design was kept short and questions are easily comprehendible.

Originality/value

The research study reflects early the work of Mayo (Dickson, 1973), Maslow (1954) and Herzberg (1966), and builds on more recent literature by Kruger and Saayman (2012), which analysed the relationship between audience profile and motivation to attend.

Details

International Journal of Event and Festival Management, vol. 7 no. 1
Type: Research Article
ISSN: 1758-2954

Keywords

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Article
Publication date: 8 April 2014

Charl de Villiers and Chris van Staden

1272

Abstract

Details

Pacific Accounting Review, vol. 26 no. 1/2
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 19 July 2011

1095

Abstract

Details

Accounting Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1030-9616

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