The Use of Performance Indicators in the Public Sector

Author(s):  
Peter Smith
2006 ◽  
Vol 197 ◽  
pp. 80-92 ◽  
Author(s):  
Philip Andrew Stevens ◽  
Lucy Stokes ◽  
Mary O'Mahony

The setting and use of targets in the public sector has generated a growing amount of interest in the UK. This has occurred at a time when more analysts and policymakers are grasping the nettle of measuring performance in and of the public sector. We outline a typology of performance indicators and a set of desiderata. We compare the outcome of a performance management system — star ratings for acute hospital trusts in England — with a productivity measure analogous to those used in the analysis of the private sector. We find that the two are almost entirely unrelated. Although this may be the case for entirely proper reasons, it does raise questions as to the appropriateness of such indicators of performance, particularly over the long term.


Author(s):  
Augusta da Conceição Santos Ferreira ◽  
Carlos Santos ◽  
Graça Maria do Carmo Azevedo ◽  
Judite Gonçalves ◽  
Jonas da Silva Oliveira

The public sector in Portugal has undergone major reforms, coercing institutions of higher education into greater transparency in accountability and performance indicators. The purpose of this chapter is to evaluate the level of disclosure of performance indicators by the Higher Education Institutions in Portuguese Public Universities, with a special emphasis on the obligatory nature and to evaluate if there are factors that influence the level of disclosure. This study was based on the content analysis of the management or activity reports of the 13 Portuguese public universities to calculate de level of disclosure, and used the quantitative analysis based on the Least-squares regression on the investigation of factors that influence the level of disclosure. According to the data obtained, it can be concluded that Portuguese Public Universities discloses performance indicators imposed by law and voluntarily, and it was verified that the level of disclosure is influenced by the variables dimension, financing from other sources of funding and the ranking of web of universities.


2010 ◽  
Vol 88 (1) ◽  
pp. 90-112 ◽  
Author(s):  
SJOERD KARSTEN ◽  
ADRIE J. VISSCHER ◽  
ANNE BERT DIJKSTRA ◽  
RENÉ VEENSTRA

2011 ◽  
Vol 7 (7) ◽  
Author(s):  
Zaherawati Zakaria ◽  
Mahazril ‘Aini Yaacob ◽  
Zuraini Yaacob ◽  
Nazni Noordin ◽  
Mohd Zool Hilmie Mohamed Sawal ◽  
...  

Author(s):  
Ērika Žubule ◽  
Lūcija Kavale

The paper is focused on the efficiency of government activities and possibilities of evaluating it. Nowadays an appropriate use of public finances is an urgent problem of financial management of the state. Therefore, a special emphasis is put on the necessity to evaluate the results of activities of the public sector. These results have become an important element of the public financial system oriented towards results, as they form a stable base for planning and evaluating government budget resources. Being unaware of results, it is impossible to estimate if the aims and tasks set by the government financial policy are real and appropriate to the current situation and financial resources. Therefore a systematic approach to the evaluation of activities of the state administration is necessary. It can be done with the help of the system of efficiency indicators.Existing views on efficiency evaluation options for the public sector in economic literature are summarized, related issues are highlighted and trends in the improvement of the performance indicators system are identified in the research.


Author(s):  
Violeta Domanović

Research Question: This paper investigated whether a relationship exists between environmental, social and corporate governance (ESG) performance indicators and financial performance measures in the public sector. Motivation: Performance measurement plays a significant role in public management and public policy and could be considered to be a segment of the whole performance management process. Growing awareness of climate change, human capital and corporate governance issues have imposed the necessity of introducing environmental, social and corporate governance performance indicators (ESG) in public enterprises’ annual reports. ESG performance indicators encourage investors to make socially responsible investment decisions (De Lucia, Pazienza & Bartlett, 2020). Hence, the paper is focused on the specifics of measuring performance in the public sector. Besides, it is very interesting to acquire knowledge about the correlation between ESG indicators and financial performance measures (Kalaitzoglou, Pan & Niklewski, 2020; Landau, Rochell, Klein & Zwergel, 2020). Idea: The purpose of the research is to highlight relevant performance measures in the public enterprises in the energy sector in the Republic of Serbia and to examine whether the application of the ESG indicators implies better financial performance. Data: Four large Serbian companies in the energy sector were analysed. Data were collected on the web site of the Agency for Business Registers of the Republic of Serbia. The observation period is from 2017 to 2019. The financial performance indicators are ROA, ROE and the economy ratio. Tools: Based on annual financial statements, non-financial reporting of public companies is monitored, whether companies invest in environmental and social protection, as well as whether they implement activities directed to more consistent implementation of corporate governance. The dynamics of selected financial indicators is analysed according to base and chain indices. Findings: The results show that the public enterprises in the energy sector of the Republic of Serbia mainly report on traditional financial measures in their annual financial statements. One of them applies all ESG indicators and the others do it partially. However, no direct and positive correlation between ESG indicators and financial performance measures could be found. Conversely, there is the case that ESG indicators have no linkage with the financial performance measures. Contribution: This paper contributes to the existing literature in the field of public enterprises’ sustainability.


2014 ◽  
Vol 5 (2) ◽  
pp. 72-83 ◽  
Author(s):  
Benina Veledar ◽  
Meliha Bašić ◽  
Jadranka Kapić

AbstractBackground: For many years, performance indicators have served as a valid instrument for the evaluation of the public sector quality and efficiency in the majority of developed countries. Such measurements allow internal and external evaluation of the efficiency of the budget and public companies. Objectives: The aim of the paper is to determine to what extent public sector entities in the Federation of Bosnia and Herzegovina (FB&H), as a representative of transition countries, measure and report performance indicators. Methods/Approach: An electronic survey has been conducted among representatives of cantons in FB&H and public utility companies in the Canton of Sarajevo. The Mann-Whitney test was applied in order to test differences between public sector entities according to their performance. Results: The Mann-Whitney non-parametric tests show that the degree of measuring and reporting performance indicators in the public sector in FB&H has a direct impact on the operational results shown in financial statements. Conclusions: EU legislation encourages the development of competition between different programs, products and services in the public sector. This paper sheds light on the causes and consequences of the absence of valid performance measurement in the public sector of FB&H and provides possible solutions to overcome identified problems within measurement, reporting and monitoring of performance indicators.


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