|
|
Issues in Public Sector Performance Measurement
Lynda Gagne,
University of Victoria
ABSTRACT: There has been a change over the last few decades in public sector financial planning and reporting, characterized by an increased focus on the inclusion of performance measures or indicators in planning and reporting documents to reflect a new 'results-based' orientation. This practice is usually referred to as 'performance measurement'. The public sector accounting and auditing profession has been promoting this practice, often with insufficient regard to its costs and limitations. This paper defines and discusses issues with performance measurement, illustrating its weaknesses, and placing it in the larger context of evaluation practice. An alternative vision for reporting of social and other indicators in planning and reporting documents is recommended, along with recommendations that would strengthen public sector evaluation and citizen's access to reliable performance information.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|