In der aktuellen Performance-Management-Forschung wurden bereits eine Vielzahl von Einflussfaktoren untersucht, die eine zielgerichtete Verwendung von Kennzahlen beeinflussen. Verwaltungskultur spielte hierbei nur eine nachgeordnete Rolle. Die vorliegende Untersuchung verwendet die Daten einer...

The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves...

This paper aims to identify and quantify different means of improving performance management in the public sector by examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide relevant and meaningful information to stakeholders....

Meeting local community needs and providing public services are important tasks of local government. Local governments must optimize their performance through proper performance measurement to achieve this goal. Performance measurement is an important tool that helps local governments identify...