Implementing Performance Measurement Innovations: Evidence from Government

Posted: 24 Jun 2003

See all articles by Ken S. Cavalluzzo

Ken S. Cavalluzzo

SVA Plumb Wealth Management, LLC

Christopher D. Ittner

University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Abstract

Using data from a government-wide survey administered by the U.S. General Accounting Office, we examine some of the factors influencing the development, use, and perceived benefits of results-oriented performance measures in government activities. We find that organizational factors such as top management commitment to the use of performance information, decision-making authority, and training in performance measurement techniques have a significant positive influence on measurement system development and use. We also find that technical issues, such as information system problems and difficulties selecting and interpreting appropriate performance metrics in hard-to-measure activities, play an important role in system implementation and use. The extent of performance measurement and accountability are positively associated with greater use of performance information for various purposes. However, we find relatively little evidence that the perceived benefits from recent mandated performance measurement initiatives in the U.S. government increase with greater measurement and accountability. Finally, we provide exploratory evidence that some of the technical and organizational factors can interact to influence measurement system implementation and outcomes, often in a complex manner.

Keywords: performance measurement, nonfinancial performance measures, implementation

JEL Classification: M40, M46, M48

Suggested Citation

Cavalluzzo, Ken and Ittner, Christopher D., Implementing Performance Measurement Innovations: Evidence from Government. Accounting, Organizations and Society, Forthcoming. Available at SSRN: https://ssrn.com/abstract=411741

Ken Cavalluzzo

SVA Plumb Wealth Management, LLC

18650 W Corporate Dr
#200
Brookfield, WI 53045
United States

Christopher D. Ittner (Contact Author)

University of Pennsylvania - Accounting Department ( email )

3641 Locust Walk
Philadelphia, PA 19104-6365
United States
215-898-7786 (Phone)
215-573-2054 (Fax)

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