Purpose – In recent public sector reforms performance measurement has been a central element in many countries. This article aims to review the use of performance measurement within the German public sector, to evaluate the state‐of‐the‐art and to give recommendations for improvement....

Purpose – Promoters of performance measurement are convinced that performance measurement can greatly contribute to an efficiency boost in the field of public services. The purpose of this article is to treat this as a hypothesis and examine this hypothesis from various theoretical...

Purpose – The purpose of this paper is to report on the results of an explorative empirical study among German non‐profit organisations with respect to the implementation of the balanced scorecard (implementation levels, perspectives, major challenges and obstacles, missing and used...

Purpose – This paper seeks to explore sources of political and administrative challenges which arise from an absence of alignment of supply chains linking the activities of public agencies. Design/methodology/approach – The performance measurement challenges created by an apparent absence of...

Purpose – This paper aims to alert and to sensitize managers and those charged with oversight responsibility about the possible follies of relying too much on performance measurement as a management tool Design/methodology/approach – The study is based on review and analysis of published...

Purpose – This paper aims to address the possibilities for (performance‐based) control of externally autonomised (empowered) entities which operate at the level of local government in The Netherlands. The idea is that Dutch regulations do not cover controlling all institutional structures,...

Purpose – This paper aims to examine accountability arrangements in Bangladesh and to identify strengths and weaknesses, as well as potentials for improvement. Design/methodology/approach – The study is based on review and analysis of published documents and data and information obtained on...

Purpose – The purpose of this paper is to investigate to what extent public sector entities in Austria, Germany and Switzerland apply sustainability reporting (SR) guidelines in line with the global reporting initiative (GRI) to respond to societal pressure. It further assesses the kind of...