The implementation of PMS in Italian universities: A longitudinal analysis

IF 2.1 Q3 MANAGEMENT Journal of Management Control Pub Date : 2022-03-01 DOI:10.3280/maco2022-001005
A. Bruno, M. Dal Molin
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引用次数: 1

Abstract

Starting from the 1990s, the New Public Management (NPM) has been the most inspiring principle of public sector reforms in Europe. The Higher Education (HE) sector is among the different fields in which the implementation of NPM reforms have been controversial. Based on the NPM framework, most HE reforms have focused on enhancing universities' accountability and transparency through performance measurement and performance management (Rabovsky, 2014; Rebora and Turri, 2011). The effects of the implementation of this "calculative technologies" is, however, still under investigated (Arnaboldi et al., 2016). Using documentary analysis as research methodology, this paper investigates implementation trajectories of performance management system (PMS) in Italian universities (Marchi, 2015). Specifically, this is a longitudinal documentary analysis and it offers the results from a content analysis of the Performance Plan (PP) and the Performance Report (PR) of 66 Italian Universities in two periods, i.e. 2016 and 2018. Furthermore, the longitudinal documentary analysis adopts the matrix from a previous study (Dal Molin et al., 2017), which matches the "quality of PMS" and the "expected use of PMS". The main objective of this study is to investigate if the "implementation gap" (Ongaro and Valotti, 2008) highlighted in previous studies (e.g. Dal Molin et al., 2017) has been fulfilled and in which elements it is possible to observe such improvement. As main result, the study shows that the implementation gap is still strongly present, from 2012 until now, and a formal compliance with the law still persists (Allini et al., 2020). There are areas of improvement related to external accountability and compliance, however, this is not supported by an internal use based on internal accountability (Tieghi et al., 2018).
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意大利大学实施PMS的纵向分析
从20世纪90年代开始,新公共管理(NPM)一直是欧洲公共部门改革中最鼓舞人心的原则。高等教育(HE)部门是实施NPM改革存在争议的不同领域之一。基于NPM框架,大多数高等教育改革都侧重于通过绩效衡量和绩效管理来提高大学的问责制和透明度(Rabovsky, 2014;Rebora and Turri, 2011)。然而,实施这种“计算技术”的影响仍在调查中(Arnaboldi et al., 2016)。本文采用文献分析作为研究方法,研究了意大利大学绩效管理系统(PMS)的实施轨迹(Marchi, 2015)。具体来说,这是一项纵向文献分析,它提供了66所意大利大学在2016年和2018年两个时期的绩效计划(PP)和绩效报告(PR)的内容分析结果。此外,纵向文献分析采用了先前研究(Dal Molin et al., 2017)的矩阵,该矩阵匹配“PMS的质量”和“PMS的预期使用”。本研究的主要目的是调查在以前的研究(如Dal Molin等人,2017)中强调的“实施差距”(Ongaro和Valotti, 2008)是否已经实现,以及在哪些要素中可以观察到这种改善。作为主要结果,研究表明,从2012年到现在,实施差距仍然很大,对法律的正式遵守仍然存在(Allini et al., 2020)。与外部问责制和合规性相关的领域存在改进,然而,基于内部问责制的内部使用并不支持这一点(Tieghi等人,2018)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
5.60
自引率
15.20%
发文量
17
期刊介绍: Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques.  JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control.  The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems.   Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control
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