Hampson, Veronica M.-M. and Kavanagh, Marie (2010) Government outcomes: are residents and the community better off? In: 33rd Annual Congress of the European Accounting Association, 19-21 May 2010, Istanbul, Turkey.
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This paper presents research findings of an investigation into the application of performance measurement practices (PMP) for achieving public sector outcomes-based performance management(OBPM) in Queensland under its Managing for Outcomes (MFO) policy. It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured. This research also investigates whether there is support for the proposed OBPM and examines the extent to which PMP is adopted. The insider mixed-method research approach provides a complementary view of what should be happening with that which is actually happening in relation to PMP in the agency selected for this research. Findings raise concerns about the degree to which OBPM and in particular PMP in the Queensland Government can change given that the reporting against performance expectation apparently remains focused on budgeting processes and securing public funds. With such a focus it seems difficult to conclude that the Queensland Government, in its current state of implementation of MFO, is in a position to know whether or not its residents or its communities are “better off” as a result of delivery of its services.
|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Additional Information:||No evidence of copyright restrictions preventing deposit.|
|Uncontrolled Keywords:||public sector; performance measurement; government outcomes|
|Fields of Research (FOR2008):||15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting|
14 Economics > 1403 Econometrics > 140301 Cross-Sectional Analysis
14 Economics > 1402 Applied Economics > 140214 Public Economics-Publically Provided Goods
|Socio-Economic Objective (SEO2008):||C Society > 94 Law, Politics and Community Services > 9402 Government and Politics > 940204 Public Services Policy Advice and Analysis|
|Deposited On:||28 Mar 2011 15:57|
|Last Modified:||18 May 2011 10:27|
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