Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...

Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined...

Purpose -This paper aims to examine the synchronous and lagged relationships between CEOs' pay and the performance of a group of public companies that had won a very prestigious award: the Malcolm Baldrige National Quality Award (MBNQA). Design/methodology/approach - This study uses three rates...

Purpose – The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems. Design/methodology/approach – Assessment elements were defined based on the literature, and the scoring...

Purpose – To discuss some of the reasons why performance measurement systems in public services can lead to dysfunctional consequences even when people operate with the best of intentions. Design/methodology/approach – The paper draws together literature from the UK public sector, from...

Purpose – The article aims to present an overview of how the conflicts related to economic and social agency within particular public sector performance measurement arrangements can work for and against the application of balanced scorecard style systems. It highlights some of the dilemmas...

Purpose – This paper aims to identify the impact and workings of a new performance management system in a branch of a national bank. Design/methodology/approach – Performance data of the branch, before and after introducing a new performance management system, were collected and the results...

Purpose – The objective of this paper is to explore the possibility that some degree of misalignment between performance measures and strategy, far from being counterproductive, could indeed have some benefits. The research question underpinning this paper is what the benefits are of...

Purpose – This conceptual paper seeks to consider the impact of performance measurement and reporting based around performance indicators and targets within the public sector and to identify that the response to indicators and targets is often gaming which happens at organisational level. It...

Purpose – The purpose of this paper is to evaluate the extent of technical efficiency in 27 public sector banks operating in India and to provide strict ranking to these banks. Design/methodology/approach – Two popular data envelopment analysis (DEA) models, namely, CCR model and Andersen...