Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.

MONTEDURO, F. (2017). The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study. INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION, 40(10), 860-874 [10.1080/01900692.2017.1280824].

The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

MONTEDURO, FABIO
2017

Abstract

Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.
Pubblicato
Rilevanza internazionale
Articolo
Esperti anonimi
Settore SECS-P/07 - Economia Aziendale
English
Disclosure, external reporting, outcome indicators, performance measurement, public sector
http://www.tandfonline.com/doi/abs/10.1080/01900692.2017.1280824?journalCode=lpad20
MONTEDURO, F. (2017). The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study. INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION, 40(10), 860-874 [10.1080/01900692.2017.1280824].
Monteduro, F
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2108/184462
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