Performance measurement and accountability in Victorian local government

There is a a great deal of literature on performance measurement and accountability in government. Governments around the world have invested large amounts to develop performance measurement systems, the results of which are mediocre at best. There is also a growing recognition that financial performance measures alone measure only limited aspects of an organisation's performance. To improve performance measurement systems and accountability to different stakeholders, non-financial indicators have been developed for the for-profit sector. Prior research in the local government sector in the state of Victoria, Australia, showed low levels of accountability and very little performance measurement taking place. However, significant changes have been imposed on the sector, enhancing local and central accountability, making it more business-like, and focussing on the need to measure performance. This research studied the extent to which performance measurement systems are currently being used in practice in Victorian local government, the factors which lead to the use of performance measurement and the extent of non-financial indicators. The results revealed a substantial increase in the level of use of performance measurement in the sector, related to increased emphasis on accountability and organisational changes imposed on the sector by the state government. The performance of both people and programs is now being measured. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non-financial measures in determining outcome accountability is increasing. Customer service and quality are two of the areas in which non-financial performance measures are being developed

Budget reporting in local government: problem or solution?

Local government bodies have largely emerged from the detailed and highly prescriptive procedures of the past to a regime where they have the authority to provide for the good governance of their local communities. Good governance lies in satisfying the needs of the local community in a transparent and accountable manner with a high degree of probity. Future research could examine what drives budgeting practices and how they relate to the strategic and operational framework of individual councils. The ICAA's model budget can be a learning tool for local governments, but it should be seen as only part of a wider package of options from which each local government can choose those that best alow it to serve its local community

Organizational learning and management control systems: responding to environmental change

Organizations must find ways of surviving in times of rapid, transformative environmental change. Organizational learning is the process of changing the organization to fit the changed environment, and may be either adaptive (not involving paradigmatic change) or generative (moving to new shapes and structures). Management control systems may help or hinder organizational change. They may be reactive, changing in a passive way to reflect environmental change or used to reinforce existing rationales for action. However, basic management control and budgeting systems are designed to ensure that problems or errors of environmental fit are detected. If the correction of these problems results in fundamental changes, generative learning will take place. There are four major constructs associated with organizational learning: knowledge acquisition, information distribution, information interpretation and organizational memory. Management control system design may include features which fit each of these constructs, and appropriate system design can assist organizations to learn and survive during periods of change. To illustrate the links between management control and organizational learning, this research undertook case studies in two organizations which approached a common environmental change differently and exhibited different levels of organizational learning related to different management control system characteristics

Performance measurement and accountability in an Australian fire service

New public management (NPM) techniques have been widely adopted in Australian public sector organisations. NPM stresses the concept of accountability, and the importance of reporting mechanisms. Government and semi-government authorities provide annual reports, but the usefulness of these annual reports in assessing operational in addition to financial performance is open to question. This paper aims to ask what performance measures are important in the context of the provision of fire services. Using content analysis, this study analyses and evaluates publicly available annual reports of fire services to determine operational and financial performance in the Australian state of Victoria, which has three different fire service organisations. The study finds that annual reports are based on financial results, some basic performance measures and narrative describing some operational results. Stakeholders are well served by financial reports, but find difficulty in assessing operational performance trends and comparative operational performance of the three different organisations. Few operational indicators are published, despite prior problems in fire services that have lead to parliamentary enquiries. The lack of publicly available performance measures results in reduced levels of accountability to external stakeholders. The study indicates that the lack of useful performance measures impacts negatively on the demonstration of accountability to external stakeholders. Fire services management can use this information to improve their reporting and demonstration of accountability to external shareholders such as government and the community. The study extends the work of Carvalho et al. on the reporting practices and performance measures of Portuguese and British fire services and suggests a range of performance indicators that may be appropriate for fire services to enhance their accountability

Cash management

Abstract not available

Using local government corporate plans in Victoria

The Victorian state government has required local governments to publish their corporate plans and this paper explores the information provided by their corporate plans. These plans demonstrate diversity in the form and content, but several themes emerge. First, despite the purpose of corporate plans being to demonstrate accountability to the local community, the lack of performance targets reduces the usefulness of these plans for accountability purposes. It also explores objectives which are of major importance to the sector, such as local economic development, which is an issue difficult to control in the local area, being largely determined by federal and state policy. Other important objectives include financial and asset management together with emphases on the local community and accountability, issues which were the drivers of the state government’s reform agenda. This article assists those who want to enhance the practice of corporate (strategic) planning in local government

Above the glass ceiling: a university in crisis?

Gender inequity at senior ranks in Australian universities has long been recognised as a major problem. Universities are attempting to address the problem, with policies for recruitment and retention of senior women. This paper describes what happened in one faculty in a large university when three female heads were appointed. Within a year, all three were gone. A male-oriented culture predominated, where the women experienced bullying, male clubbiness, male solidarity, control by the dean and lack of respect for values which emphasised people and relationships. This faculty has significant problems which cannot be resolved without major change at executive management level

Developing a research intensive university through a performance management model

Australian universities are being refashioned to emphasise the core nature of research. Essential research funding from the central government is determined by universities’ research outcomes. Properly designed performance management systems – statement of key objectives,statement of strategies, plans and processes, the development of performance standards, deciding on rewards and feedback to enable learning – can assist universities to develop their research performance. Australian universities lag behind their UK counterparts in research quality assessment, but a renewed emphasis on quality in many aspects of Australian universities suggest that research quality assessment will be implemented. This research uses a case study to illustrate some of the dimensions which are important in designing a performance management system to enhance research in universities. The research performance management system, which is well documented, is described and analysed using Otley’s 1999 framework. The case shows how research performance can be enhanced by clearly articulating expectations, but it also illustrates some of the pitfalls in designing a performance management system – lack of clarity in objectives, inconsistent strategies, inappropriate rewards and lack of support and training can all contribute to a system which encourages dysfunctional outcomes. A performance management system oriented to enhancing research must be strategic, coherent, integrated and holistic if it is to influence the perceptions of academics about the quality and nature of research outcomes

Organisational learning and environmental change: amalgamation and boundary reform in local government

Abstract not available

Long-term project planning and management

Abstract not available