scholarly journals Performance measurement, evaluation and accountability in public philanthropic foundations

2021 ◽  
pp. 1035719X2110008
Author(s):  
Alexandra Kate Williamson ◽  
Kylie L. Kingston
Keyword(s):  
Performance Measurement ◽  
Philanthropic Foundations ◽  
Taxable Income ◽  
The Public ◽  
Measurement Evaluation ◽  
Significant Element ◽  
Nonprofit Organisations ◽  
Grant Applications

Philanthropic foundations routinely evaluate and measure the performance of nonprofit organisations to which they distribute funds, as well as the programmes that are funded. Another aspect of philanthropic foundations’ evaluation processes, which receives comparatively little attention within academic or practitioner literature, concerns evaluations of grant applications. While the focus of philanthropic evaluation literature is mainly on ‘how evaluation is done’, the focus of this article is on ‘how evaluation is understood’. This article details perspectives from interviews with 28 managers and trustees of Public Ancillary Funds as part of a wider study on the accountability of foundations. These public foundations must fundraise from the public, and donations to them are deductible against the taxable income of the donor, resulting in a significant element of accountability to the public for their effectiveness and evaluation of the distribution of their funds. Four main themes emerged through the exploration of how evaluation is understood from the perspective of these senior foundation leaders: motivations, values, criteria and processes of evaluation.

scholarly journals Agenda-setting and Public Policy in Private Foundations

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Alexandra Kate Williamson ◽  
Belinda Luke
Keyword(s):  
Public Policy ◽  
Agenda Setting ◽  
Public Communication ◽  
Philanthropic Foundations ◽  
Policy Influence ◽  
The Public ◽  
Private Foundations ◽  
Social Causes ◽  
The U.S

AbstractThis paper examines advocacy, agenda-setting and the public policy focus of private philanthropic foundations in Australia. While concerns have been raised regarding advocacy and public policy influence of foundations in countries such as the U.S., less is understood on this issue in other contexts. Interviews were conducted with 11 managers and trustees of 10 Private Ancillary Funds (PAFs) in late 2014. Analysis of publicly available data on the participating PAFs was then undertaken comparing PAF information available at the time of the interviews with that available approximately five years later, to consider any changes in the public communication of their agendas. Findings reveal PAFs’ agendas were largely consistent with public policy but may vary in the approaches to address social causes. Further, a preference for privacy indicates the PAF sector may be characterised as ‘quiet philanthropy’ rather than having a visible public presence. As such, PAFs’ advocacy focused on promoting philanthropy, rather than altering or influencing public policy. Our main contention is that the conceptions of advocacy in structured philanthropy are dominated by the obvious, the outliers and the noisy. Our contribution to the philanthropic literature is a more nuanced and broader discussion of how advocacy and agenda-setting occurs and is understood in the mainstream.

Performance measurement and management in the public sector: state of the art and research opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrizia Garengo ◽  
Alberto Sardi
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
State Of The Art ◽  
Business Management ◽  
Academic Research ◽  
Conceptual Structure ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
Public Organisations

PurposeSince the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.Design/methodology/approachThe paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.FindingsThe results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.Originality/valueAlthough the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

scholarly journals ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DALAM ERA OTONOMI DAERAH DI KABUPATEN SORONG PROVINSI PAPUA BARAT

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yohanis S. Ulimpa ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Central Government ◽  
Performance Indicator ◽  
Regional Autonomy ◽  
The Public ◽  
Performance Accountability ◽  
District Government ◽  
Papua Barat

In line with regional autonomy that is oriented towards empowerment (emporwerment) and community guidance in the implementation of clean authority and free of corruption, collusion and nepotism, the public sector is often regarded as a nest of wasteful efficiency and institutional fund leakage that always loses money. But the public sector still has wide opportunities to improve the performance of the benefits of resources economically, effectively and efficiently. Knowing the performance measurement of the Sorong Regency government. Knowing the role of indicators in the Sorong Regency government. The method used in this study is descriptive qualitative. The result is the performance measurement of the local government is carried out because of the provisions of the central government to make performance accountability reports for each government agency.Keywords :Performance Measurement, Performance Indicator, LAKIP, Sorong District Government   

scholarly journals Determining Innovation Aspect in the Performance of Public Service Sector

2013 ◽  
Vol 4 (8) ◽  
pp. 361-368
Author(s):  
Qaanita Yuuha Mustafid
Keyword(s):  
Performance Measurement ◽  
Public Service ◽  
Service Sector ◽  
Market Competition ◽  
Innovation Performance ◽  
Private Company ◽  
Organizational Survival ◽  
The Public ◽  
Measurement Framework ◽  
And Performance

Innovation is important for organizational survival, not only for private company but also for Public Service Company. When the private company needs to develop innovation to win the market competition, public service sector develops innovation in order to increase efficiency and public service quality. In order to evaluate and develop the successful innovation, the company needs to measure innovation performance. The purpose of this paper is to develop a framework for measuring innovation performance in the public service sector. This paper also identified the variables associated with innovation performance measurement in the public service sector. Using qualitative methods, we developed a performance measurement framework based on the literature review of innovation and performance measurement. The measured variables consist of inputs for innovation, innovation processes, innovation outputs, and the outcomes of implementing innovation. This research is expected to contribute to the literature used by academics and companies that have similar characteristics to measure innovation performance.

Assessing performance-use preferences through an institutional logics lens

2019 ◽  
Vol 32 (1) ◽  
pp. 2-20
Author(s):  
Benard Ngoye ◽  
Vicenta Sierra ◽  
Tamyko Ysa
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Institutional Logics ◽  
Content Type ◽  
The Public ◽  
Measurement Systems ◽  
Cognitive Frames ◽  
Public Market ◽  
Theoretical Predictions ◽  
Performance Measurement Systems

PurposeThe purpose of this paper is to examine the influence of shared cognitive frames, in particular, that of institutional logics, on the deployment and use of performance measurement systems (PMSs) in the public sector.Design/methodology/approachUsing novel priming techniques derived from behavioral and social psychology, three institutional logics – the public, market-managerial and professional logics – are differentially surfaced in three independent experimental groups. The influence of these primed institutional logics on performance measurement use preferences are then empirically assessed using appropriate analysis of variance techniques.FindingsContrary to theoretical predictions, the paper reveals logic congruence regarding some uses of PMSs in the public sector, and divergence regarding others. Individuals applying a public logic were more likely to propose performance measurement use for strategic planning or strategic alignment; while those applying a professional logic were more likely to propose performance measurement use for learning, compared to otherwise primed individuals.Research limitations/implicationsConsidering the sample size and the novelty of the priming tools, it is feasible that other potentially significant effects may have been missed.Originality/valueThe paper addresses a gap in literature regarding the influence of shared cognitive frames on performance measurement use in public sector organizations. The paper further presents priming techniques embedded within an experimental design as an appropriate method for the micro-level study of attitudes, preferences and judgments in the public sector.

Performance Measurement and E-Reporting

2012 ◽  
pp. 544-560
Author(s):  
Kathryn Kloby
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Government Performance ◽  
Limited Information ◽  
Agency Staff ◽  
Data Manipulation ◽  
The Public ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
High Level

Public sector performance measurement systems are often designed by high-level administrators and agency staff. In many instances performance reports are treated as internal documents or provide limited information of how government actions impact the lives of citizens or fall short of expectations. Performance measurement and reporting approaches, however, are gradually changing to include citizens in the process and to communicate results in a more robust way to the public. This chapter explores the topic of e-reporting and the potential it offers to engage the public in the assessment of government performance. Three exemplary programs are examined: Virginia Performs, Maryland’s BayStat, and King County AIMs High. Each offers useful techniques for describing program objectives, showing government progress, making data available, and exploring interactive mechanisms that support data manipulation or customization. The chapter concludes with a discussion of future areas of research.

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