Performance measurement and change: the case of Italian new public administration
by Michela Arnaboldi, Giovanni Azzone
International Journal of Business Performance Management (IJBPM), Vol. 7, No. 1, 2005

Abstract: This is a study of Management Control Systems (MCS) in the Italian public sector in the context of a significant change that is shifting these organisations from a bureaucratic toward a performance-oriented model. The paper aims to present a theoretical framework for developing an overall control system in public institutions. The research approach was structured in three main stages: an exploratory phase, based on a survey and in-depth studies; the theoretical definition of a tailored MCS; and its final testing in three public organisations. The empirical stage suggested the need to develop a modular system, based on a unit of analysis that is the ''activity''. The study suggests that activities characteristics can be combined to constitute four distinct types, which are the basis for building the MCS.

Online publication date: Mon, 07-Feb-2005

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