nach oben

Erschienen in:

2018 | OriginalPaper | Buchkapitel

14. Performance Measurement Systems in Universities: A Critical Review of the Italian System

verfasst von : Natalia Aversano, Francesca Manes-Rossi, Paolo Tartaglia-Polcini

Erschienen in: Outcome-Based Performance Management in the Public Sector

Verlag: Springer International Publishing

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

This research focuses on the development of performance measurement systems (PMS) in universities and discusses a possible move toward international harmonization. To this end, the case of Italy is examined. In particular, the new regulation issued by the national Agency (ANVUR) is examined and compared with the guidelines provided by the IPSASB, in the aim of shedding light on the gap between the Italian guidelines and the approach proposed at international level by the IPSASB. IPSASB guidelines represent a good reference for a harmonized PMS across EU member-States. Results evidence that the Italian guidelines fall short of the approach followed on the international scene, reducing international comparability and transparency.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Vorheriges Kapitel Analysing Corruption: Effects on the Transparency of Public Administrations

Nächstes Kapitel Performance-Based Funding and Internal Resource Allocation: The Case of Italian Universities

Ammons, D., & Rivenbark, W. (2008). Factors influencing the use of performance data to improve municipal services: Evidence from the North Carolina Benchmarking Project. Public Administration Review, 68(2), 304–318.CrossRef

ANVUR. (2015). Linee Guida per la gestione integrata del Ciclo della Performance delle università statali italiane. Available at http://www.anvur.org/attachments/article/806/Linee%20Guida%20Atenei.pdf

Arnaboldi, M., & Azzone, G. (2010). Constructing performance measurement in the public sector. Critical Perspectives on Accounting, 21(4), 266–282.CrossRef

Barrados, M., & Blain, J. (2013). Improving program results through the use of predictive operational performance indicators: A Canadian case study. American Journal of Evaluation, 34(1), 45–56.CrossRef

Behn, R. D. (2003). Why measure performance? Different purposes require different measures. Public Administration Review, 63(5), 586–606.CrossRef

Benito, B., Brusca, I., & Montesinos, V. (2007). The harmonization of government financial information systems: The role of IPSASs. International Review of Administrative Sciences, 73(2), 293–317.CrossRef

Beyle, H. C., & Parratt, S. D. (1938). Public attitudes and government efficiency. Annals of the American Academy of Political and Social Science, 199, 26–32.CrossRef

Bianchi, C., & Rivenbark, W. C. (2012). A comparative analysis of performance management systems: The cases of Sicily and North Carolina. Public Performance & Management Review, 35(3), 509–526.CrossRef

Bologna Working Group on Qualifications Frameworks. (2005). A Framework for the Qualifications of the European Higher Education Area. Copenhagen.

Bouckaert, G., & Balk, W. (1991). Public productivity measurement: Diseases and cures. Public Productivity & Management Review, 15(2), 229–235.CrossRef

Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20, 283–295.CrossRef

Brusca, I., Manes Rossi, F., & Aversano, N. (2015). Performance measurement in Italian and Spanish local governments: Comparative policy analysis. Journal of Comparative Policy Analysis: Research and Practice. doi:10.1080/13876988.2015.1094892.

Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society, 29(3), 243–267.CrossRef

Christopher, J., & Leung, P. (2015). Tensions arising from imposing NPM in Australian public universities: A management perspective. Financial Accountability & Management, 31(2), 171–191.CrossRef

Cosenz, F. (2011). Sistemi di governo e di valutazione della performance per l’azienda « Università» (Vol. 51). Milano: Giuffrè Editore.

Cuganesan, S., Guthrie, J., & Vranic, V. (2014). The riskiness of public sector performance measurement: A review and research agenda. Financial Accountability & Management, 30(3), 279–302.CrossRef

de Lancer, Julnes P., & Holzer, M. (2001). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Public Administration Review, 61(6), 693–708.CrossRef

Esposito, V., De Nito, E., Pezzillo, Iacono M., & Silvestri, L. (2013). Dealing with knowledge in the Italian public universities: The role of performance management systems. Journal of Intellectual Capital, 14(3), 431–450.CrossRef

European Consortium for Accreditation (ECA). (2009). Position paper on the BFUG—“Bologna beyond 2010” Report.

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.CrossRef

GASB. (2010). Suggested guidelines for voluntary reporting. GASB: SEA Performance Information.

Greiling, D. (2005). Performance measurement in the public sector: The German experience. International Journal of Productivity and Performance Management, 54(7), 551–567.CrossRef

Higgins, J. C. (1989). Performance measurement in universities. European Journal of Operational Research, 38(3), 358–368.CrossRef

Hood, C. (1995). The ‘New Public Management’ in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2/3), 93–109.CrossRef

IPSASB. (2015). Recommended Practice Guideline (RPG3) on Reporting Service Performance Information. IFAC. Available at http://www.ifac.org/system/files/publications/files/IPSASB-RPG-3-Reporting-Service-Performance-Information.pdf.

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.

Jones, C. S. (1991). Power, politics and the Jarratt proposals for accounting in British universities. Financial Accountability and Management, 7(3), 142–158.CrossRef

Kallio, K. M., & Kallio, T. J. (2014). Management-by-results and performance measurement in universities—Implications for work motivation. Studies in Higher Education, 39(4), 574–589.CrossRef

Kallio, K. M., Kallio, T. J., Tienari, J., & Hyvönen, T. (2016). Ethos at stake: Performance management and academic work in universities. Human Relations, 69(3), 685–709.CrossRef

King, Alexander F. (2000). The changing face of accountability: Monitoring and assessing institutional performance in higher education. Journal of Higher Education, 17(4), 411–431.

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.CrossRef

Kuah, C. T., & Wong, K. Y. (2011). Efficiency assessment of universities through data envelopment analysis. Procedia Computer Science, 3, 499–506.CrossRef

Lapsley, I. (2008). The NPM agenda: Back to the future. Financial Accountability & Management, 24(1), 77–96.CrossRef

Lapsley, I., & Miller, P. (2004). Foreword: Transforming universities: The uncertain, erratic path. Financial Accountability & Management, 20(2), 103–106.CrossRef

Leitner, K. H. (2004). Intellectual capital reporting for universities: Conceptual background and application for Austrian universities. Research Evaluation, 13(2), 129–140.CrossRef

Manes, Rossi F., & Aversano, N. (2015). Advancing performance measurement Italian local government vis-à-vis the IPSASB project. The International Journal of Productivity and Performance Management, 64, 76–93.CrossRef

Modell, S. (2003). Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research, 14(4), 333–359.CrossRef

OECD. (2007). Towards Better Measurement of Government, OECD Working Papers on Public Governance, 1, OECD Publishing. doi:10.1787/301575636734

OECD. (2009). Roadmap for the OECD Assessment of Higher Education Learning Outcomes Frasibility Study (2nd version).

Pettersen, I. J. (2014). A tale of diverse qualities—Reflections on performance measures in higher education. In A. Bourmistrov & O. Olson (Eds.), Accounting, management control and institutional development (pp. 201–216). Oslo: Cappelen Damm Akademisk.

Poister, T. H. (2003). Measuring performance in public and nonprofit organizations. San Francisco: Jossey-Bass.

Pollitt, C. (2013). The logics of performance management. Evaluation, 19(4), 346–363.CrossRef

Sanderson, I. (2001). Performance management, evaluation and learning in modern local government. Public Administration, 79(2), 297–313.CrossRef

Schaik, F. (2010). Materiality in government auditing. International Journal on Governmental Financial Management, 10(2), 2–12.

Smith, P. (1995). On the unintended consequences of publishing performance data in the public sector. International Journal of Public Administration, 18, 277–310.CrossRef

Sotirakou, T., & Zeppou, M. (2006). Utilizing performance measurement to modernize the Greek public sector. Management Decision, 44(9), 1277–1304.CrossRef

Sousa, C. A., de Nijs, W. F., & Hendriks, P. H. (2010). Secrets of the beehive: Performance management in university research organizations. Human Relations, 63(9), 1439–1460.CrossRef

ter Bogt, H. J., & Scapens, R. W. (2012). Performance management in universities: Effects of the transition to more quantitative measurement systems. European Accounting Review, 21(3), 451–497.

Torres, L., Pina, V., & Yetano, A. (2011). Performance measurement in Spanish local governments. A cross‐case comparison study. Public administration, 89(3), 1081–1109.

van Dooren, W., & Van de Walle, S. G. J. (2008). Performance information in the public sector: How it is used. Basingstoke: Palgrave MacMillan.CrossRef

van Dooren, W., Bouckaert, G., & Halligan, J. (2015). Performance management in the public sector. New York: Routledge.

van Helden, G. J., Johnsen, Å., & Vakkuri, J. (2012). The life-cycle approach to performance management: Implications for public management and evaluation. Evaluation, 18(2), 159–175.CrossRef

Van Thiel, S., & Leeuw, F. L. (2002). The performance paradox in the public sector. Public Performance & Management Review, 25(3), 267–281.CrossRef

Yang, K., & Holzer, M. (2006). The performance–trust link: Implications for performance measurement. Public Administration Review, 66(1), 114–126.CrossRef

Titel: Performance Measurement Systems in Universities: A Critical Review of the Italian System
verfasst von: Natalia Aversano
Francesca Manes-Rossi
Paolo Tartaglia-Polcini
Verlag: Springer International Publishing
Buch: Outcome-Based Performance Management in the Public Sector
Print ISBN: 978-3-319-57017-4

Electronic ISBN: 978-3-319-57018-1

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-319-57018-1_14

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Premium Partner