The discretionary use of performance information by different local government actors – analysing and comparing the predictive power of three factor sets

Dados Bibliográficos

ID9964041
AutoresIris Saliterer (0000-0002-8299-8462, Alpen-Adria University Klagenfurt, Austria, autor correspondente), Sanja Korac (0000-0002-2352-9711, Alpen-Adria University Klagenfurt, Austria)
Ano2014
Volume80
Fascículo3
Páginas637-658
Data de publicação2014-06-25
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoInternational Review of Administrative Sciences (JOURNAL)
Identificadores do periódicoISSN: 0020-8523 • E-ISSN: 1461-7226
EditoraSAGE Publishing (PUBLISHER • US)
DOI10.1177/0020852313518170
OpenAlexW2067115754
IdiomaEN
Citações recebidas10
Referências citadas57

In recent years, empirical research on performance information use has gained momentum, but quantitative studies, which include different actor groups, are less widespread. Building on prior research within this field, our study offers insights into various antecedents for performance information use – including individual, performance-measurement-specific, and organizational context factors. By applying a quantitative survey of different actor groups at the local government level in Austria, we draw a picture of different user profiles for mayors with administrative authority, chief officials and chief financial officials. Hence, we are able to confirm findings from former studies with other national backgrounds and contribute to a better understanding regarding some new individual aspects influencing discretionary performance information use in a strategy formulation context. Points for practitioners It is important to gather insights on the factors driving performance information use, as the latter is a crucial indicator for whether the introduction of performance measurement is worth the effort. Moreover, the results show that the performance information use intensity of mayors, chief officials and chief financial officials is driven by different factors. The study not only contributes to a better understanding of performance measurement utilization in general, but also points to the existence of different user profiles, therefore offering implications for the development of performance management implementation strategies

Business · Context (archaeology · Empirical research · Field (mathematics · Government (linguistics · Local government · Performance measurement · Political science · Predictive power · Public relations · Accounting and Organizational Management · Local Government Finance and Decentralization · Marketing · Public Administration · Public Policy and Administration Research