Performance management systems and Public Value Strategy: a case study

Enrico Bracci, Enrico Deidda Gagliardo, Michele Bigoni

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

10 Citations (Scopus)

Abstract

Purpose
This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies.

Design/methodology/approach
This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP).

Findings
The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value.

Research limitations/implication
This article is limited to just one case study, although in-depth and longitudinal.

Originality/value
This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.
Original languageEnglish
Title of host publicationPublic Value Management, Measurement and Reporting
EditorsJames Guthrie, Giuseppe Marcon, Salvatore Russo, Federica Farneti
PublisherEmerald Group Publishing Limited
Pages129-157
Number of pages29
ISBN (Print)9781784410117
DOIs
Publication statusPublished - 07 Nov 2014

Publication series

NameStudies in Public and Non-Profit Governance
PublisherEmerald
Volume3
ISSN (Print)2051-6630

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