发展中国家绩效衡量和管理系统的体制工作和实施

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2020-07-27 DOI:10.1108/jaoc-07-2018-0060
A. Siti-Nabiha, Teddy Jurnali
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引用次数: 6

摘要

本文旨在调查发展中国家地方政府公共管理者为将外部授权的绩效衡量和管理(PMM)系统制度化所采取的行动和活动。对印度尼西亚地方政府中排名最高的PMM早期采用者之一进行了定性案例研究,与不同组织级别的公职人员进行了访谈,并进行了广泛的文献审查。机构工作视角被用来解释在组织中将PMM制度化所承担的工作类型。PMM的改变是集中的,由高层指挥,并由其他公职人员推动。市长们将PMM作为提高效率和社会合法性的工具的工具和政治观点使PMM得以采用。市长和主要官员的政治和文化工作涉及制定与PMM有关的新规则,特别是在处理资源分配及其相关的制裁和奖励方面,这鼓励了更实质性的执行。PMM的实质性实施对地方政府的规范和价值观产生了重大影响。案例组织为中等规模城市的地方政府。因此,与其他大城市的地方政府相比,它可能更容易实现更严格的控制和协调。本文强调了制度创建和制度破坏中制度工作的相互关联性质。此外,三种主要的机构工作,即政治工作、文化工作和技术工作,并不相互排斥。本文还指出了实施PMM所涉及的过程,该过程从政策的建立,其影响以及过程中参与者的角色展开。
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Institutional work and implementation of a performance measurement and management system in a developing country
This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country.,A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.,The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.,The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.,The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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