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Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale

Author

Listed:
  • Chiara Oppi
  • Cristina Campanale
  • Lino Cinquini
Abstract
This paper aims at examining how the issue of ambiguity in performance measurement systems in the public sector has been addressed in international literature. Particularly, the research highlights the variables of ambiguity that the literature reports at an organizational and an individual level, with reference to two perspectives: an objective perspective related to certain characteristics of the performance measurement systems, and a subjective perspective referring to the perceptions of the actors who are the recipients of these objectives. The authors conducted a systematic literature review in Scopus and ScienceDirect. Of the 1,148 abstracts analyzed, the authors selected 126 articles for full reading and accepted 27 for final discussion. The research presents the antecedents and the consequences for each ambiguity variable, reporting the factors that enable and inhibit ambiguity in the design and application of performance measurement systems in the public sector. This paper not only analyzes and interprets ambiguity in the public sector, but also summarizes the main indications for future research, contributing to the research in an area that is poorly investigated and that has significant relevance for the effectiveness of performance measurement systems in the public sector.

Suggested Citation

  • Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
  • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-002002
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    References listed on IDEAS

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    9. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    10. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
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