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)


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

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).

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.

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
Number of pages29
ISBN (Print)9781784410117
Publication statusPublished - 07 Nov 2014

Publication series

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

Fingerprint Dive into the research topics of 'Performance management systems and Public Value Strategy: a case study'. Together they form a unique fingerprint.

Cite this