Performance measurement in the public sector: some theoretical and practical reflections

Abstract

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.performance measurement; public sector; balanced scorecard