711
Views
0
CrossRef citations to date
0
Altmetric
Management

The typology and determinant of performance measurement for public sector organizations – a literature review

ORCID Icon, ORCID Icon, ORCID Icon & ORCID Icon
Article: 2315681 | Received 08 Feb 2023, Accepted 02 Feb 2024, Published online: 26 Feb 2024

References

  • Abdillah, A., Buchari, R. A., Widianingsih, I., & Nurasa, H. (2023). Climate change governance for urban resilience for Indonesia: A systematic literature review. Cogent Social Sciences, 9(1), 1. https://doi.org/10.1080/23311886.2023.2235170
  • Abdillah, A., Widianingsih, I., Buchari, R. A., & Nurasa, H. (2023). Implications of urban farming on urban resilience in Indonesia : Systematic literature review and research identification. Cogent Food & Agriculture ISSN, 9(1), 2216484. https://doi.org/10.1080/23311932.2023.2216484
  • Agostino, D., Steenhuisen, B., Arnaboldi, M., & de Bruijn, H. (2014). PMS development in local public transport: Comparing Milan and Amsterdam. Transport Policy, 33, 26–20. https://doi.org/10.1016/j.tranpol.2014.02.007
  • Alach, Z. (2017). Towards a standard conceptual typology of public sector performance measurement. Kotuitui, 12(1), 56–69. https://doi.org/10.1080/1177083X.2016.1225579
  • Alboushra, M. A., Md Shahbudin, A. S., & Abdalla, Y. A. (2015). Understanding challenges of performance measurement in a public university: Evidence from Sudan. Asian Social Science, 11(15), 10–21. https://doi.org/10.5539/ass.v11n15p10
  • Almeida Prado Cestari, J. M., Pinheiro de Lima, E., Deschamps, F., Morton Van Aken, E., Treinta, F., & Moura, L. F. (2018). A case study extension methodology for performance measurement diagnosis in nonprofit organizations. International Journal of Production Economics, 203, 225–238. https://doi.org/10.1016/j.ijpe.2018.06.018
  • Audenaert, M., Decramer, A., George, B., Verschuere, B., & Waeyenberg, T. V. (2019). When employee performance management affects individual innovation in public organizations: The role of consistency and LMX. The International Journal of Human Resource Management, 30(5), 815–834. https://doi.org/10.1080/09585192.2016.1239220
  • Avby, G., Kjellström, S., & Andersson Bäck, M. (2019). Tending to innovate in Swedish primary health care: A qualitative study. BMC Health Services Research, 19(1), 42. https://doi.org/10.1186/s12913-019-3874-y
  • Barbato, G., Salvadori, A., & Turri, M. (2018). There’s a lid for every pot! The relationship between performance measurement and administrative activities in Italian ministries. Cogent Business & Management, 5(1), 1527965. https://doi.org/10.1080/23311975.2018.1527965
  • Barbato, G., & Turri, M. (2017). Understanding public performance measurement through theoretical pluralism. International Journal of Public Sector Management, 30(1), 15–30. https://doi.org/10.1108/IJPSM-11-2015-0202
  • Bassani, G., Leardini, C., Campedelli, B., & Moggi, S. (2022). The dynamic use of a balanced scorecard in an Italian public hospital. The International Journal of Health Planning and Management, 37(3), 1781–1798. https://doi.org/10.1002/hpm.3440
  • Betto, F., Sardi, A., Garengo, P., & Sorano, E. (2022). The evolution of balanced scorecard in healthcare: A systematic review of its design, implementation, use, and review. International Journal of Environmental Research and Public Health, 19(16), 10291. https://doi.org/10.3390/ijerph191610291
  • Bititci, U., Garengo, P., Dörfler, V., & Nudurupati, S. (2012). Performance measurement: Challenges for tomorrow. International Journal of Management Reviews, 14(3), 305–327. https://doi.org/10.1111/j.1468-2370.2011.00318.x
  • Borst, R., Lako, C., & de Vries, M. (2014). Is performance measurement applicable in the public sector? A comparative study of attitudes among Dutch officials. International Journal of Public Administration, 37(13), 922–931. https://doi.org/10.1080/01900692.2014.944988
  • Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: More than balancing the books? Accounting, Auditing & Accountability Journal, 28(6), 878–908. https://doi.org/10.1108/AAAJ-06-2015-2090
  • Bracci, E., Maran, L., & Inglis, R. (2017). Examining the process of performance measurement system design and implementation in two Italian public service organizations. Financial Accountability & Management, 33(4), 406–421. https://doi.org/10.1111/faam.12131
  • Budding, T., & Helden, J. v. (2022). Theme: Politicians’ use of accounting information. Editorial: Unraveling politicians’ use and non-use of accounting information. Public Money & Management , 42(3), 137–139. https://doi.org/10.1080/09540962.2022.2028467
  • Burgess, S., Metcalfe, R., & Sadoff, S. (2021). Understanding the response to financial and non-financial incentives in education: Field experimental evidence using high-stakes assessments. Economics of Education Review, 85, 102195. https://doi.org/10.1016/j.econedurev.2021.102195
  • Carlucci, D., Schiuma, G., & Sole, F. (2014). The adoption and implementation of performance measurement process in Italian public organisations: The influence of political, cultural and rational factors. Production Planning & Control, 26(5), 1–14. https://doi.org/10.1080/09537287.2014.906678
  • Cepiku, D., Hinna, A., Scarozza, D., & Savignon, A. B. (2017). Performance information use in public administration: an exploratory study of determinants and effects. Journal of Management & Governance, 21(4), 963–991. https://doi.org/10.1007/s10997-016-9371-3
  • Chenhall, R. H., Hall, M., & Smith, D. (2017). The expressive role of performance measurement systems: A field study of a mental health development project. Accounting, Organizations and Society, 63, 60–75. https://doi.org/10.1016/j.aos.2014.11.002
  • Choong, K. K. (2013). Understanding the features of performance measurement system: A literature review. In Measuring Business Excellence, 17(4), 102–121. https://doi.org/10.1108/MBE-05-2012-0031
  • Choong, K. K. (2014). The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), 879–922. https://doi.org/10.1108/IJPPM-01-2013-0015
  • Cohen, H. B. (2019). An inconvenient truth about leadership development. Organizational Dynamics, 48), (1), 8–15. https://doi.org/10.1016/j.orgdyn.2017.10.002
  • Cohen, S., Manes Rossi, F., Caperchione, E., & Brusca, I. (2019). Local government administration systems and local government accounting information needs: Is there a mismatch? International Review of Administrative Sciences, 85(4), 708–725. https://doi.org/10.1177/0020852317748732
  • Collier, D., LaPorte, J., & Seawright, J. (2012). Putting typologies to work: Concept formation, measurement, and analytic rigor. Political Research Quarterly, 65(1), 217–232. https://doi.org/10.1177/1065912912437162
  • Denyer, D., Tranfield, D., & van Aken, J. E. (2008). Developing design propositions through research synthesis. Organization Studies, 29(3), 393–413. https://doi.org/10.1177/0170840607088020
  • Dobija, D., Górska, A. M., Grossi, G., & Strzelczyk, W. (2019). Rational and symbolic uses of performance measurement: Experiences from Polish universities. Accounting, Auditing & Accountability Journal, 32(3), 750–781. https://doi.org/10.1108/AAAJ-08-2017-3106
  • Domokos, L., & Szolnoki, D. W. (2020). Audit performance measurement model and the main areas of performance management. Pénzügyi Szemle = Public Finance Quarterly, 65(Special Issue), 7–22. https://doi.org/10.35551/PFQ_2020_s_1_1
  • Effectiveness of Entrepreneur Development Program Training, Chennai. (2018). A report submitted in partial fulfillment of the requirements for the award of degree of Master of Business Administration of Pondicherry University. Submitted by Mr. SakthiNarayanan.
  • Elbashir, M. Z., Sutton, S. G., Arnold, V., & Collier, P. A. (2022). Leveraging business intelligence systems to enhance management control and business process performance in the public sector. Meditari Accountancy Research, 30(4), 914–940. https://doi.org/10.1108/MEDAR-04-2021-1287
  • Ferdilan, R., Dhewanto, W., & Rustiadi, S. (2021). Evaluations of an entrepreneurship development program: A systematic literature review. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 18(2), 107. https://doi.org/10.31106/jema.v18i2.11461
  • Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003
  • Flynn, N. (1986). Performance measurement in public sector services. Policy & Politics, 14(3), 389–404. https://doi.org/10.1332/030557386782628172
  • García-Aracil, A., & Palomares-Montero, D. (2010). Examining benchmark indicator systems for the evaluation of higher education institutions. Higher Education, 60(2), 217–234. https://doi.org/10.1007/s10734-009-9296-8
  • George, B., Walker, R. M., & Monster, J. (2019). Does strategic planning improve organizational performance? A meta-analysis. Public Administration Review, 79(6), 810–819. https://doi.org/10.1111/puar.13104
  • Hofstede, G. (2011). Dimensionalizing cultures: The Hofstede model in context. Online Readings in Psychology and Culture, 2(1), 8. https://doi.org/10.9707/2307-0919.1014
  • Hofstede, G. (2018). National culture. Hofstede Insights.
  • Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), 33–59. https://doi.org/10.1016/j.bar.2013.10.003
  • Ippolito, A., Sorrentino, M., Capalbo, F., & di Pietro, A. (2022). How technological innovations in performance measurement systems overcome management challenges in healthcare. International Journal of Productivity and Performance Management, 1(1), 1.
  • John, L., & Lofland, L. (1995). Analysing social settings: A guide to qualitative observation and analysis. Thomson Wadsworth.
  • Johnsen, Å. (2005). What does 25 years of experience tell us about the state of performance measurement in public policy and management? Public Money and Management, 25(1), 9–17. https://doi.org/10.1111/j.1467-9302.2005.00445.x
  • Jurnali, T., & Siti-Nabiha, A. K. (2015). Performance management system for local government: The Indonesian experience. Global Business Review, 16(3), 351–363. https://doi.org/10.1177/0972150915569923
  • Kalgin, A. (2016). Implementation of performance management in regional government in Russia: Evidence of data manipulation. Public Management Review, 18(1), 110–138. https://doi.org/10.1080/14719037.2014.965271
  • Kallio, T. J., Kallio, K. M., & Blomberg, A. (2020). From professional bureaucracy to competitive bureaucracy – redefining universities’ organization principles, performance measurement criteria, and reason for being. Qualitative Research in Accounting & Management, 17(1), 82–108. https://doi.org/10.1108/QRAM-10-2019-0111
  • Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard–measures that drive performance. Harvard Business Review, 70(1), 71–79.
  • Keser Ozmantar, Z., & Gedikoglu, T. (2016). Design principles for the development of the balanced scorecard. International Journal of Educational Management, 30(5), 622–634. https://doi.org/10.1108/IJEM-01-2015-0005
  • Kitchenham, B. (2004). NICTA technical report: Procedures for performing systematic reviews (Vol. 33). Keele University.
  • Kloot, L., & Martin, J. (2000). Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research, 11(2), 231–251. https://doi.org/10.1006/mare.2000.0130
  • Klovienė, R., Gimžauskienė, E., Stravinskienė, J., & Misiūnas, D. (2016). Measuring performance: Case of Lithuanian municipalities. Engineering Economics, 27(2), 213–220. https://doi.org/10.5755/j01.ee.27.2.14333
  • Kluge, S. (2000). Empirically grounded construction of types and typologies in qualitative social research. Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 1(1), 14.
  • Kravchuk, R. S., & Schack, R. W. (2014). Designing effective performance-measurement systems under the government performance and results act of 1993. Public Administration Review, 56(4), 348. https://doi.org/10.2307/976376
  • Kroll, A., & Proeller, I. (2013). Managing and measuring performance in public and nonprofit organizations: an integrated approach. International Journal of Public Sector Management, 26(1), 74–85. https://doi.org/10.1108/09513551311293435
  • Krupička, J. (2021). The performance management design in public hospitals: A case study. NISPAcee Journal of Public Administration and Policy, 14(1), 107–133. https://doi.org/10.2478/nispa-2021-0005
  • Kumar, J., Prince, N., & Baker, H. K. (2022). Balanced scorecard: A systematic literature review and future research issues. FIIB Business Review, 11(2), 147–161. https://doi.org/10.1177/23197145211049625
  • Kumar, S. (2018). Understanding different issues of unit of analysis in a business research journal of general ManaGeMent research. Journal of General Management Research, 5, 70–82.
  • Lapsley, I., & Miller, P. (2019). Transforming the public sector: 1998–2018. Accounting, Auditing & Accountability Journal, 32(8), 2211–2252. https://doi.org/10.1108/AAAJ-06-2018-3511
  • Lee, C., & Nowell, B. (2015). A framework for assessing the performance of nonprofit organizations. American Journal of Evaluation, 36(3), 299–319. https://doi.org/10.1177/1098214014545828
  • Lemire, M., Demers-Payette, O., & Jefferson-Falardeau, J. (2013). Dissemination of performance information and continuous improvement: A narrative systematic review. Journal of Health Organization and Management, 27(4), 449–478. https://doi.org/10.1108/JHOM-08-2011-0082
  • Leotta, A., & Ruggeri, D. (2017). Performance measurement system innovations in hospitals as translation processes. Accounting, Auditing & Accountability Journal, 30(4), 955–978. https://doi.org/10.1108/AAAJ-01-2014-1580
  • Lewis, J. M. (2015). The politics and consequences of performance measurement. Policy and Society, 34(1), 1–12. https://doi.org/10.1016/j.polsoc.2015.03.001
  • Malakoane, B., Heunis, J. C., Chikobvu, P., Kigozi, N. G., & Kruger, W. H. (2022). Improving public health sector service delivery in the Free State, South Africa: Development of a provincial intervention model. BMC Health Services Research, 22(1) https://doi.org/10.1186/s12913-022-07777-x
  • Martello, M., Watson, J. G., & Fischer, M. J. (2016). Implementing a balanced scorecard in a not-for-profit organization. Journal of Business & Economics Research (JBER), 14(3), 61–74. https://doi.org/10.19030/jber.v14i3.9746
  • Mättö, T., Anttonen, J., Järvenpää, M., & Rautiainen, A. (2020). Legitimacy and relevance of a performance measurement system in a Finnish public-sector case. Qualitative Research in Accounting & Management, 17(2), 177–199. https://doi.org/10.1108/QRAM-04-2018-0027
  • Mauro, S. G. (2019). Public sector performance-based budgeting in Italy. In Governance and public management (pp. 125–140). Springer. https://doi.org/10.1007/978-3-030-02077-4_6
  • Mazzucato, M. (2018). Mission-oriented innovation policies: Challenges and opportunities. Industrial and Corporate Change, 27(5), 803–815. https://doi.org/10.1093/icc/dty034
  • Mouchamps, H. (2014). Weighing elephants with kitchen scales: The relevance of traditional performance measurement tools for social enterprises. International Journal of Productivity and Performance Management, 63(6), 727–745. https://doi.org/10.1108/IJPPM-09-2013-0158
  • Moura, L. F., Pinheiro de Lima, E., Deschamps, F., M. Van Aken, E., Gouvea Da Costa, S. E., Tavares Treintaa, F., Almeida Prado Cestari, J. M., & Assumpção Silva, R. (2020). Factors for performance measurement systems design in nonprofit organizations and public administration. Measuring Business Excellence, 24(3), 377–399. https://doi.org/10.1108/MBE-10-2019-0102
  • Moxham, C. (2009). Performance measurement: Examining the applicability of the existing body of knowledge to nonprofit organisations. International Journal of Operations & Production Management, 29(7), 740–763. https://doi.org/10.1108/01443570910971405
  • Muhtar, E. A., Abdillah, A., Widianingsih, I., & Adikancana, Q. M. (2023). Smart villages, rural development and community vulnerability in Indonesia: A bibliometric analysis. Cogent Social Sciences, 9(1), 2219118. https://doi.org/10.1080/23311886.2023.2219118
  • Murphy, K. R. (2019). Performance evaluation will not die, but it should. Human Resource Management Journal, 30(1), 13–31. https://doi.org/10.1111/1748-8583.12259
  • Narayan, A. K. (2020). The development and use of performance measures in New Zealand tertiary education institutions. Accounting History, 25(2), 193–218. https://doi.org/10.1177/1032373219842383
  • Ndevu, Z. J., & Muller, K. (2018). Operationalising performance management in local government: The use of the balanced scorecard. SA Journal of Human Resource Management, 16 https://doi.org/10.4102/sajhrm.v16i0.977
  • Neely, A., Gregory, M., & Platts, K. (2005). Performance measurement system design: A literature review and research agenda. International Journal of Operations and Production Management, 25(12), 1228–1263. https://doi.org/10.1108/01443570510633639
  • Newberry, S. (2020). Policy conflict: The influence of fiscal targets on reform of New Zealand’s natural disaster fund. Financial Accountability & Management, 36(2), 189–206. https://doi.org/10.1111/faam.12232
  • Nudurupati, S. S., Bititci, U. S., Kumar, V., & Chan, F. T. S. (2011). State of the art literature review on performance measurement. Computers & Industrial Engineering, 60(2), 279–290. https://doi.org/10.1016/j.cie.2010.11.010
  • O’Neill, M., de Prophetis, E., Allin, S., Pinto, A. D., Smith, R. W., di Ruggiero, E., Schwartz, R., Pawa, J., Ammi, M., & Rosella, L. C. (2022). “We cobble together a storyline of system performance using a diversity of things”: A qualitative study of perspectives on public health performance measurement in Canada. Archives of Public Health, 80(1), 177. https://doi.org/10.1186/s13690-022-00931-1
  • Poli, M., Cornolti, D., Pardini, S., & Iervasi, G. (2018). How and why to implement a performance management system in public research institutions: The approach and the experience of a large multidisciplinary Italian centre. International Journal for Quality Research, 12(3), 757–772. https://doi.org/10.18421/IJQR12.03-13
  • Pollitt, C., & Bouckaert, G. (2009). Continuity and change in public policy and management. Elgar. https://doi.org/10.4337/9781849802291
  • Pudovkin, A. I., & Garfield, E. (2002). Algorithmic procedure for finding semantically related journals. Journal of the American Society for Information Science and Technology, 53(13), 1113–1119. https://doi.org/10.1002/asi.10153
  • Putera, P. B., Suryanto, S., Ningrum, S., Widianingsih, I., & Rianto, Y. (2022a). Three decades of discourse on science, technology and innovation in national innovation system: A bibliometric analysis (1990 – 2020). Cogent Social Sciences, 8(1). https://doi.org/10.1080/23311886.2022.2109854
  • Putera, P. B., Widianingsih, Ida., Ningrum, S., Suryanto, S., & Rianto, Yan. (2022b). Overcoming the COVID-19 Pandemic in Indonesia: A Science, technology, and innovation (STI) policy perspective. Health Policy and Technology, 11(3), 100650.https://doi.org/10.1016/j.hlpt.2022.100650 PMC: 35813992
  • Putera, P. B., Suryanto, S., Ningrum, S., & Widianingsih, I. (2020). A bibliometric analysis of articles on innovation systems in Scopus journals written by authors from Indonesia, Singapore, and Malaysia. Science Editing, 7(2), 177–183. https://doi.org/10.6087/kcse.214
  • Rainey, H. G., & Jung, C. S. (2015). A conceptual framework for analysis of goal ambiguity in public organizations. Journal of Public Administration Research and Theory, 25(1), 71–99. https://doi.org/10.1093/jopart/muu040
  • Rajala, T., Laihonen, H., & Haapala, P. (2018). Why is dialogue on performance challenging in the public sector? Measuring Business Excellence, 22(2), 117–129. https://doi.org/10.1108/MBE-06-2017-0032
  • Rana, T., Hoque, Z., & Jacobs, K. (2019). Public sector reform implications for performance measurement and risk management practice: insights from Australia. Public Money & Management, 39(1), 37–45. https://doi.org/10.1080/09540962.2017.1407128
  • Reda, N. W. (2017). Balanced scorecard in higher education institutions: Congruence and roles to quality assurance practices. Quality Assurance in Education, 25(4), 489–499. https://doi.org/10.1108/QAE-09-2015-0038
  • Robert, M., Giuliani, P., & Gurau, C. (2020). Implementing industry 4. 0 real-time performance management systems: The case of Schneider Electric. Production Planning & Control, 33(2–3), 244–260. https://doi.org/10.1080/09537287.2020.1810761
  • Rosenberg, M. (1968). Introduction: ‘The meaning of relationships’, from the logic of survey analysis (4th ed., Vol. 6). Basic Books Inc., Publishers.
  • Sardi, A., Sorano, E., Giovando, G., & Tradori, V. (2022). Performance measurement and management system 4.0: An action research study in investee NPOs by local government. International Journal of Productivity and Performance Management, 72(4), 849–872. https://doi.org/10.1108/IJPPM-10-2021-0607
  • Sarr, M. S., Diallo, A. M., & King-Okumu, C. (2022). A review of public versus private reforestation programs in the Senegalese Sahel: Taking stock of realities and challenges. Restoration Ecology, 30(5), e13582. https://doi.org/10.1111/rec.13582
  • Sayed, N., Lento, C., & Henderson, M. (2022). Application of the Balanced Scorecard for strategy reformulation: Perspectives from a Canadian municipality. Canadian Journal of Administrative Sciences / Revue Canadienne Des Sciences de L’Administration, 39(3), 328–346. https://doi.org/10.1002/cjas.1644
  • Simonet, D. (2020). The quest for a better performing health system: Public expertise and corporate management recipes in France. Journal of Public Affairs, 20(1), e1985. https://doi.org/10.1002/pa.1985
  • Singh, S. K., Gupta, S., Busso, D., & Kamboj, S. (2023). Top management knowledge value, knowledge sharing practices, open innovation and organizational performance. Journal of Business Research, 128(August), 788–798. https://doi.org/10.1016/j.jbusres.2019.04.040
  • Sitopu, Y. B., Sitinjak, K. A., & Marpaung, F. K. (2021). The influence of motivation, work discipline, and compensation on employee performance. Golden Ratio of Human Resource Management, 1(2), 72–83. https://doi.org/10.52970/grhrm.v1i2.79
  • Siverbo, S., Cäker, M., & Åkesson, J. (2019). Conceptualizing dysfunctional consequences of performance measurement in the public sector. Public Management Review, 21(12), 1801–1823. https://doi.org/10.1080/14719037.2019.1577906
  • Smith, P. (1990). The use of performance indicators in the public sector. Journal of the Royal Statistical Society. Series A (Statistics in Society), 153(1), 53. https://doi.org/10.2307/2983096
  • Smith, P. (1995). On the unintended consequences of publishing performance data in the public sector. International Journal of Public Administration, 18(2–3), 277–310. https://doi.org/10.1080/01900699508525011
  • Sofyani, H., Akbar, R., & Ferrer, R. C. (2018). 20 Years of performance measurement system (PMS) implementation in Indonesian local governments: Why is their performance still poor? Asian Journal of Business and Accounting, 11(1), 151–184. https://doi.org/10.22452/ajba.vol11no1.6
  • Speklé, R. F., & Verbeeten, F. H. M. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131–146. https://doi.org/10.1016/j.mar.2013.07.004
  • Srimai, S. (2015). Performance agreement in Thai public sectors a call for reconsideration at the provincial level. International Journal of Productivity and Performance Management, 64(5), 625–639. https://doi.org/10.1108/IJPPM-06-2013-0112
  • Steccolini, I. (2019). Accounting and the post-new public management: Re-considering publicness in accounting research. Accounting, Auditing & Accountability Journal, 32(1), 255–279. https://doi.org/10.1108/AAAJ-03-2018-3423
  • Stříteská, M. K., & Sein, Y. Y. (2021). Performance driven culture in the public sector: The case of nordic countries. Administrative Sciences, 11(1), 4. https://doi.org/10.3390/admsci11010004
  • Syachbrani, W., & Akbar, R. (2020). The influence factors of the development of performance measurement systems in Indonesia central government [Paper presentation]. Proceedings of the International Conference on Industrial Engineering and Operations Management, August.
  • ter Bogt, H. J., Jan Van Helden, G., & van der Kolk, B. (2015). Challenging the NPM ideas about performance management: Selectivity and differentiation in outcome-oriented performance budgeting. Financial Accountability & Management, 31(3), 287–315. https://doi.org/10.1111/faam.12058
  • Valentinov, V. (2011). The meaning of nonprofit organization: Insights from classical institutionalism. Journal of Economic Issues, 45(4), 901–916. https://doi.org/10.2753/JEI0021-3624450408
  • Van der Kolk, B. (2022). Performance measurement in the public sector: Mapping 20 years of survey research. Financial Accountability & Management, 38(4), 703–729. https://doi.org/10.1111/faam.12345
  • Waggoner, D. B., Neely, A. D., & Kennerley, M. P. (1999). Forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53–60. https://doi.org/10.1016/S0925-5273(98)00201-1
  • Walczak, S., & Kellogg, D. L. (2015). A heuristic text analytic approach for classifying research articles. Intelligent Information Management, 07(01), 7–21. https://doi.org/10.4236/iim.2015.71002
  • Widianingsih, I., Paskarina, C., Riswanda, R., & Putera, P. B. (2021). Evolutionary study of watershed governance research: A bibliometric analysis. Science & Technology Libraries, 40(4), 416–434. https://doi.org/10.1080/0194262X.2021.1926401
  • Yurdusev, N. (1993). Level of analysis’ and “unit of analysis” a case for distinction. Millennium: Journal of International Studies, 22(1), 77–88. https://doi.org/10.1177/03058298930220010601
  • Zheng, Y., Wang, W., Liu, W., & Mingers, J. (2019). A performance management framework for the public sector: The balanced stakeholder model. Journal of the Operational Research Society, 70(4), 568–580. https://doi.org/10.1080/01605682.2018.1448247