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1

Deakins, Eric, and Stuart Dillon. "Management consultant (process) performance in local government." International Journal of Public Sector Management 19, no. 1 (January 2006): 40–56. http://dx.doi.org/10.1108/09513550610640384.

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Priono, Hero, Indrawati Yuhertiana, Siti Sundari, and Devy Sylvia Puspitasari. "ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE." Humanities & Social Sciences Reviews 7, no. 1 (April 15, 2019): 77–86. http://dx.doi.org/10.18510/hssr.2019.7110.

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Purpose of Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus. Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses. Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.
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Senturk, Ayse. "Journey to excellence in local government performance management:." Pressacademia 2, no. 1 (June 1, 2016): 640. http://dx.doi.org/10.17261/pressacademia.2016118686.

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4

Lim, Hyun-Jun, and Sung-Jong Kim. "Acceptance of Performance Management System in Local Government." Journal of the Korea Contents Association 11, no. 5 (May 28, 2011): 347–57. http://dx.doi.org/10.5392/jkca.2011.11.5.347.

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Pullin, Len, and Ali Haidar. "Performance Contract Management in Regional Local Government - Victoria." Asia Pacific Journal of Human Resources 41, no. 3 (December 1, 2003): 279–97. http://dx.doi.org/10.1177/1038411103041003003.

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Baird, Kevin, Herbert Schoch, and Qi (James) Chen. "Performance management system effectiveness in Australian local government." Pacific Accounting Review 24, no. 2 (September 7, 2012): 161–85. http://dx.doi.org/10.1108/01140581211258461.

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7

Sumual, Frida Magda, David Paul Elia Saerang, Herman Karamoy, and Hendra N. Tawas. "Revisiting the determinants of local government performance." Accounting 7, no. 7 (2021): 1751–56. http://dx.doi.org/10.5267/j.ac.2021.4.022.

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This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.
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Hegewisch, Ariane, and Henrik Holt Larsen. "Performance management, decentralization and management development: local government in Europe." Journal of Management Development 15, no. 2 (March 1996): 6–23. http://dx.doi.org/10.1108/02621719610109195.

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9

Rivenbark, William C., and Carla M. Pizzarella. "Auditing Performance Data in Local Government." Public Performance & Management Review 25, no. 4 (June 2002): 413–20. http://dx.doi.org/10.1080/15309576.2002.11643678.

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10

Rivenbark, William C., and Carla M. Pizzarella. "Auditing Performance Data In Local Government." Public Performance & Management Review 25, no. 4 (June 1, 2002): 413–20. http://dx.doi.org/10.1177/15357602025004012.

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11

Sadat, Anwar. "Knowledge Management To Improve Local Government Services." International Journal of Science, Technology & Management 2, no. 3 (May 27, 2021): 582–91. http://dx.doi.org/10.46729/ijstm.v2i3.227.

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This study aimed to improve the service of local governments in combining existing knowledge in an organization so that it can create, collect, maintain and manage employee knowledge and performance through the mastery of knowledge by all members. When knowledge sharing has been successfully applicated in ensuring the services survived in which each apparatus can synergy to achieve better performance to achieve common goals. employees in the Regional Government experience high mobility between agencies in the regions with various basic tasks and functions. Therefore, we need a high adaptability by an employee to be able to carry out tasks in a new place as quickly as possible. This condition results in an agency that is very important to manage its resources in order to support every employee (HR) possessed to carry out their duties properly even though the employee concerned has just entered his institution. This is where the importance of knowledge management or knowlegde management can be felt to keep the organization moving forward despite facing various situations that affect the performance of achieving organizational goals. This study uses a qualitative approach to the type of instrumental case study research. The location of the study was conducted at the Baubau City Regional Secretariat. Data collection techniques used, namely: in-depth interviews, document studies and observations. The results showed that Knowledge Management is an effort to improve the performance capabilities of local government apparatus services in managing their intellectual assets, in the form of existing knowledge and experience. The aim is to utilize these assets to achieve better service performance to accelerate the achievement of the objectives implemented in accordance with bureaucratic reform
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12

da Cruz, Nuno Ferreira, and Rui Cunha Marques. "Revisiting the determinants of local government performance." Omega 44 (April 2014): 91–103. http://dx.doi.org/10.1016/j.omega.2013.09.002.

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13

Game, Chris. "Comprehensive performance assessment in English local government." International Journal of Productivity and Performance Management 55, no. 6 (August 2006): 466–79. http://dx.doi.org/10.1108/17410400610682497.

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Kloot, Louise, and John Martin. "Strategic performance management: A balanced approach to performance management issues in local government." Management Accounting Research 11, no. 2 (June 2000): 231–51. http://dx.doi.org/10.1006/mare.2000.0130.

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15

Putri, Lovina Eka, Khoirul Aswar, and Ermawati. "Performance Measurement of Local Government in Indonesia: A Conceptual Study." Information Management and Business Review 12, no. 1(I) (July 26, 2020): 41–44. http://dx.doi.org/10.22610/imbr.v12i1(i).3027.

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This study begins with the problem of the many Indonesia’s local governments that have not been able to compile a Government Agency Performance Accountability Report or LAKIP. This is because there are still many local governments that have not been able to measure performance with applicable standards. And therefore, many local governments still get poor grades in preparing their LAKIP. This due to several factors such as the commitment of management which is still questionable, the lack resources used to measure performance and so forth. This study aims to find out how far have local government efforts are taken to measure performance according to organizational factors of local government in Indonesia specifically in Bekasi. Through the institutional theory, this study has three objectives, to find out the effects of technical knowledge, management commitment, and resources on performance measurement. Therefore, this study contributes to provide a picture for the local government in measuring performance based on organizational factors.
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Ahenkan, Albert, Emmanuel Senior Tenakwah, and Justice Nyigmah Bawole. "Performance management implementation challenges in Ghana’s local government system." International Journal of Productivity and Performance Management 67, no. 3 (March 5, 2018): 519–35. http://dx.doi.org/10.1108/ijppm-06-2016-0124.

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Purpose The purpose of this paper is to investigate the current performance management system of the Sefwi Wiawso Municipal Assembly as well as the challenges faced by the Assembly in implementing its performance management system. Design/methodology/approach The specific design that was adopted is the case study approach. The primary data were gathered through in-depth interviews. In total, 20 heads of departments and employees were purposively sampled. The data gathered from the interviews were analysed using Miles and Huberman’s (1994) approach to qualitative data analysis. Findings The paper reveals that the performance management system of the Assembly has not been effective. The study also reveals poor communication, poor integration, low commitment by the top officials, absence of training, inadequate capacity for setting clear targets and objectives, and measuring and evaluation criteria for performance assessment, cultural issues, absence of rewards for good performance, financial constraints, weak and highly bureaucratic management systems as challenges facing performance management system of the assembly. Practical implications This study indicates that the training of supervisors and the linking of performance management systems with reward and recognition are key to ensuring an effective implementation of the performance management system of the Assembly. Originality/value This paper contributes to literature by examining the performance management system of the Sefwi Wiawso Municipal Assembly in the Western Region of Ghana by describing and drawing lessons from local government experiences in the implementation of performance management systems in developing countries.
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Walker, R. M., and R. Andrews. "Local Government Management and Performance: A Review of Evidence." Journal of Public Administration Research and Theory 25, no. 1 (October 31, 2013): 101–33. http://dx.doi.org/10.1093/jopart/mut038.

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18

Sanderson, Ian. "Performance Management, Evaluation and Learning in ‘Modern’ Local Government." Public Administration 79, no. 2 (July 2001): 297–313. http://dx.doi.org/10.1111/1467-9299.00257.

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19

Jurnali, Teddy, and A. K. Siti-Nabiha. "Performance Management System for Local Government: The Indonesian Experience." Global Business Review 16, no. 3 (June 2015): 351–63. http://dx.doi.org/10.1177/0972150915569923.

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20

Laihonen, Harri, and Sari Mäntylä. "Strategic knowledge management and evolving local government." Journal of Knowledge Management 22, no. 1 (January 8, 2018): 219–34. http://dx.doi.org/10.1108/jkm-06-2017-0232.

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Purpose The characteristics of new public management and new public governance are well known, but their impact on managerial knowledge needs and the implementation of knowledge management in local government remains unclear. The purpose of this paper is to elaborate the key elements of a public organization’s knowledge strategy and shows how knowledge management can support public management. Design/methodology/approach A case study on the application of an action research process was conducted to study how the City of Tampere in Finland aimed to overcome challenges in utilizing performance information by applying the ideas of knowledge management. Findings The study suggests that a holistic knowledge management strategy promotes the use of performance information by providing a systematic management framework for gathering and utilizing the information. Practical implications Four factors appear critical for strategic knowledge management in local government. First, it should be driven by the city’s strategy. Second, it should be carefully integrated into the general management system. Third, clear processes and responsibilities for refining the data are needed. Fourth, the quality of the data must be guaranteed. The results also emphasize the roles of management culture and continuous performance dialogue. Originality/value This paper makes two contributions. First, it extends the analysis of a knowledge management strategy to public management, and second, it provides a practical illustration of the development process, where knowledge was put into prime focus in developing public management.
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21

Callanan, Mark. "Who designs local government performance measurement systems?" International Journal of Public Sector Performance Management 1, no. 4 (2010): 346. http://dx.doi.org/10.1504/ijpspm.2010.033225.

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22

Freer, Steve. "Comprehensive Performance Assessment in Local Government." Public Money and Management 22, no. 2 (April 2002): 5–6. http://dx.doi.org/10.1111/1467-9302.00300.

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23

Huang, Yong, and Jing Kun Zhou. "A Research on the Strategy-Oriented Management Process System of Local Party and Government Leaders’ Environmental–Protection Performances." Applied Mechanics and Materials 722 (December 2014): 400–404. http://dx.doi.org/10.4028/www.scientific.net/amm.722.400.

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This paper points out that the strategy-oriented management process system of local Party and government leaders’ environmental–protection performances is composed of six parts, i.e., the design of local government strategies, de-composition of strategic targets, development of the plans for local Party and government leaders’ environmental–protection performances, environmental performances tutorship and implementation, performance evaluation and the application of the evaluation results; analyzes the dynamic circular relations between the four vital links of the strategy-oriented management process system of local Party and government leaders’ environmental–protection performances; compares the differences between the strategy-oriented performance management process sys-tem and the traditional performance management process system. The conclusion obtained in this paper is of certain directive significance to building the management process system of local Party and government leaders’ environmental performances.
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24

Widajatun, Vincentia Wahju, and Francisca Kristiastuti. "The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 3, no. 4 (October 28, 2020): 2966–74. http://dx.doi.org/10.33258/birci.v3i4.1319.

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This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.
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Usang, Obal Usang Edet, and Basariah Salim. "Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria." Asian Social Science 12, no. 4 (March 19, 2016): 28. http://dx.doi.org/10.5539/ass.v12n4p28.

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<p>The study examined the influence of the dimensions of internal audit quality on the performance of local governments in Nigeria. A total of 301 heads of internal audit unit of Nigeria local governments responded to the survey. Robust regression analysis was conducted using the Stata software and the results show that internal audit competence, training and development, organizational independence, and management support for internal audit had significant positive relationship with local government performance while internal audit quality of work performed, though positive, had no significant relationship with local government performance in Nigeria. Furthermore, management support towards internal audit had more influence on local government performance. Therefore a commitment on the part of local government administrators towards strengthening the quality of internal audit will contribute more towards remedying some performance failures currently being faced.</p>
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Deller, Steven, and Craig Maher. "Government, Effectiveness, Performance, and Local Property Values." International Journal of Public Administration 32, no. 13 (November 3, 2009): 1182–212. http://dx.doi.org/10.1080/01900690903267091.

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27

Spence, Phil. "The effects of performance management and performance related pay in local government." Local Government Studies 16, no. 4 (July 1990): 1–6. http://dx.doi.org/10.1080/03003939008433531.

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Rashid Sabri, Nidal, and Rania Yaser Jaber. "Managerial performance of Palestinian local authorities." Transforming Government: People, Process and Policy 1, no. 4 (December 1, 2007): 350–63. http://dx.doi.org/10.1108/17506160710839178.

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PurposeThis study aims to analyze major concerns facing the Palestinian local governments in order to increase efficiency, effectiveness, and transparency in managing local governments.Design/methodology/approachA special questionnaire was developed to collect the perception of the municipalities' officials; thus qualitative data analysis has been done to analyze the answers.FindingsThe study found that the efficiency of local government is still limited in the Palestinian municipalities, including the absence of an internal auditor, the absence of written job descriptions for municipality functions, the weakness participation of the public. The study pointed out that the major‐managerial problems are similar to other experiences of emerging countries such as the undefined local‐central relation, the low participation and involvement of citizens in municipalities' activities and plans, and the lack of existing transparency aspects.Practical implicationsThere is a need for open public‐official sessions of municipal councils and the need for periodical meetings for senior officials with the Mayer of the municipality; in addition, there is a need to conduct annual periodical evaluation for measuring the performance of municipal employees.Originality/valueThis paper presented the features of the local‐government performance in Palestine in order to enhance the management efficiency of local governments and enhance the contribution of the related groups of communities.
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Ammons, David N., and Dale J. Roenigk. "Performance Management in Local Government: Is Practice Influenced by Doctrine?" Public Performance & Management Review 38, no. 3 (March 25, 2015): 514–41. http://dx.doi.org/10.1080/15309576.2015.1006461.

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Lintong, Diana Nova, David Paul Elia Saerang, and Ventje Ilat. "PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 118. http://dx.doi.org/10.32400/ja.16034.6.1.2017.118-127.

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Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance
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Ahmed Sebaa, Ali, James Wallace, and Nelarine Cornelius. "Managerial characteristics, strategy and performance in local government." Measuring Business Excellence 13, no. 4 (November 13, 2009): 12–21. http://dx.doi.org/10.1108/13683040911006756.

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32

Sheffield, James. "Best Value evolution: performance indicators in Scottish local government." International Journal of Business Performance Management 3, no. 2/3/4 (2001): 109. http://dx.doi.org/10.1504/ijbpm.2001.000093.

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Lin, Wen-Cheng. "Balanced Scorecard and IPA Enables Public Service in Township Management: Local Government Performance." Lex localis - Journal of Local Self-Government 11, no. 1 (January 17, 2013): 21–32. http://dx.doi.org/10.4335/199.

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Quality of township management is highly related to society, and it reflects the local government situation. However, past research seldom discusses the balanced scorecard and Importance-performance analysis concepts of townships management, which is a driving factor in the enhancement enterprises and local government performance. This paper proposes the concepts of balanced scored to combine the analysis and integration of township resident surveys for Electronic Toll Collection (ETC) implementation. The implication of the existing perspective on management concept is that performance evaluation systems emerging in profit and non-profit enterprises are going to meet the needs of local governments in terms of townships that citizens’ satisfaction in Taiwan.
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Abane, Juliana Abagsonema, and Boon-Anan Phinaitrup. "Performance Management as an Alternative Tool for Local Governance: Evidence from Ghanaian Local Government Sector." International Journal of Human Resource Studies 7, no. 3 (August 3, 2017): 188. http://dx.doi.org/10.5296/ijhrs.v7i3.11532.

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The benefit of performance management is to have value for money and make local authorities more responsive to the needs of the grassroots. Therefore, the study addresses the perceived challenges which have been taken-for-granted in institutionalising performance culture at the local level in the context of sub-Sharan Africa. The purpose of this research is to investigate the progress and challenges affecting the institutionalisation of performance management in local government authorities to understand how these impediments impacts on performance culture in local governance. Using two major secondary data sources from Local Government Service, the study analyzes the contents of four key performance areas and the performance rating of local government authorities in Ghana . The study finds evidence to support that performance management may be an alternative tool to enhance the performance of local authorities. However , insufficient resource allocation, the absence of performance improvement programs and involvement of employees remains a challenge.
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Higgins, Paul. "Performance and user satisfaction indicators in british local government." Public Management Review 7, no. 3 (September 2005): 445–66. http://dx.doi.org/10.1080/14719030500181102.

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Mappiasse, Annas L. "Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan." Bongaya Journal for Research in Accounting (BJRA) 1, no. 2 (October 31, 2018): 51–55. http://dx.doi.org/10.37888/bjra.v1i2.86.

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This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.
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Wijaya Santosa, I. Kadek Arta, and Gede Mertha Sudiartha. "MANAJEMEN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN." E-Jurnal Manajemen Universitas Udayana 9, no. 3 (March 3, 2020): 1049. http://dx.doi.org/10.24843/ejmunud.2020.v09.i03.p12.

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This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient. Keywords: regional financial management, budgeting and realization, local government performance
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Mardiasmo, Mardiasmo. "ASSESSING ACCOUNTABILITY OF PERFORMANCE MEASUREMENT SYSTEM AND LOCAL GOVERNMENT BUDGETARY MANAGEMENT." Gadjah Mada International Journal of Business 4, no. 3 (December 10, 2013): 373. http://dx.doi.org/10.22146/gamaijb.5388.

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Performance measurement system is an assessment tool, which assesses strategy implementation through financial and non-financial measures. Budget is one of the financial measures used to assess strategy implementation. It is a primary instrument of many function of decision, which is used as a tool to achieve organization goals. Public sector management has to fulfill vertical and horizontal accountability. To have a deeper understanding pertains to performance measurement system andlocal government budgetary management, this study assessed the existing performance measurement system and local government budgetary management in six municipal/districts. The result showed that the existing performance measurement system is an improper management tool, and that accountability of local government budgetary management is dominated by vertical accountability rather than horizontal accountability. It issuggested that each municipal/district should have its own revenue indica-tor and saving, increase its cost awareness and health and education sectordevelopment budget, implement New Public Management, and reform itsresponsibility system from vertical accountability to horizontal account-ability.
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Ara, Samuel Christian, Titiek Herwanti, and Endar Pituringsih. "PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA." Journal of Auditing, Finance, and Forensic Accounting 4, no. 1 (October 24, 2016): 1. http://dx.doi.org/10.21107/jaffa.v4i1.1878.

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<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>
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Špalková, Dagmar, David Špaček, and Juraj Nemec. "Performance Management and Performance Appraisal: Czech Self-Governments." NISPAcee Journal of Public Administration and Policy 8, no. 2 (December 1, 2015): 69–88. http://dx.doi.org/10.1515/nispa-2015-0009.

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Abstract Managing and measuring performance became an important part of administrative reforms motivated by the New Public Management ideology. However, a badly implemented system designed for measuring and managing performance may distort the behaviours of actors. The goal of this paper is to outline the preliminary picture of the current situation of performance management generally and particularly of performance appraisal at the level of the Czech local and regional self-governments. The presented data, despite the fact that our field research covers only a non-representative samples of the “best” self-government bodies, show first that performance and quality management is not a neglected area in the Czech Republic. Its practice is rather decentralized, and the central government focuses on methodical support and coordination rather than on being strict and requiring certain tools to be implemented. The core problems revealed by the interviews are that the implementation of new instruments is usually based on a trial-and-error approach in its beginnings and that the implementation is award- and project-driven. Our preliminary data clearly indicate that the performance-appraisal situation is even more problematic - they indicate that performance-appraisal systems are introduced in only a limited number of self-government authorities. The set of criteria used in the evaluation is problematic, and the objectives of the performance appraisal are unclear for managers. As a general rule, a performance-appraisal system is not directly linked with implemented performance management and especially not with a payment system.
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Praptapa, Agung. "Management Control Systems and Its Effect on Performance." Journal of Accounting Management and Economics 19, no. 1 (January 27, 2018): 19. http://dx.doi.org/10.20884/1.jame.2017.19.1.529.

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This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.
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Choi, NakHyeok. "Analyzing Local Government Capacity and Performance: Implications for Sustainable Development." Sustainability 13, no. 7 (March 31, 2021): 3862. http://dx.doi.org/10.3390/su13073862.

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Local infrastructure development is a crucial goal for sustainable development, for which local governments take charge of developmental policies. This implies that the capacity of the local government determines the performance of the developmental policies—local infrastructure development. In this sense, this study investigated the impact of local government capacity, measured via the quantity and the quality of human and financial resource factors, on its performance. Moreover, the study examined which of the multidimensional government capacity components affect performance, controlling a competition effect or spillover effect among localities. The study analyzed panel data containing six years (2013–2018) of information on 152 local bodies in Korea, employing the spatial autoregressive model, which is useful for controlling geographical spatial effects. The data show that, unlike the quality factors, the quantity of government capacity does not have a significant effect on its performance. Furthermore, the data also indicated that there are competition effects in relation to the performance of local development. The results imply that local governments need to improve the quality of managerial government capacity in order to increase their sustainable development performance.
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43

Luna-Arocas, Roberto, and Francisco J. Lara. "Talent Management, Affective Organizational Commitment and Service Performance in Local Government." International Journal of Environmental Research and Public Health 17, no. 13 (July 4, 2020): 4827. http://dx.doi.org/10.3390/ijerph17134827.

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Talent management (TM) is a fundamental issue for both private and public sector companies. This study analyzes the impact of TM on service performance (SP) and the mediating role of affective organizational commitment (AOC). We analyze a sample of 104 local government employees with three measures of TM, AOC and SP. The mediation hypothesis of AOC was also raised in the study using Baron and Kenny’s methodology and Hayes PROCESS. The results reveal how AOC is a total mediating variable in the causal relationship TM → SP. This study is cross-sectional. Common-method bias is controlled in the study. The results involves a concern for improving services through the professionals who provide them, which in turn entails managing people in a way that is different, more flexible, less bureaucratic, and more client- or citizen-oriented. Given the scant research exploring the role of talent management in public services, this article offers valuable insights for scientific literature and practitioners in the public administration.
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Afonso, Carlos M., Andrew Schwarz, José L. Roldán, and Manuel J. Sánchez Franco. "EDMS Use in Local E-Government." International Journal of Electronic Government Research 11, no. 2 (April 2015): 18–34. http://dx.doi.org/10.4018/ijegr.2015040102.

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This study analyzes the effects of several post-adoption behaviors (extent of use, routinization and infusion) on overall performance in using an Electronic Document Management System (EDMS). Furthermore, the authors test whether the routinization and infusion variables mediate the influence of the extent of use on overall performance. This research collects data from a survey answered by 2,175 employees (EDMS users) of Portuguese municipalities. The Partial Least Squares technique is applied to test the model. The results showed that routinization is directly predicted by the extent of use, whereas infusion is directly affected by the extent of use and also by routinization. Consequently, such post-adoptive behaviors are interrelated not only in a sequential process, but also in parallel, meaning that the infusion state of EDMS use is achieved from the evolutionary process of EDMS use and also directly from each of the prior stages of EDMS use. In addition, overall performance is directly influenced by routinization and infusion, signifying that the more employees use the EDMS to its fullest extent, the more likely it is for the overall performance to improve. Finally, an indirect effects analysis shows that routinization and infusion mediate the relationship between extent of use and overall performance.
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Kenk, Karina, and Toomas Haldma. "The use of performance information in local government mergers." Journal of Public Budgeting, Accounting & Financial Management 31, no. 3 (September 2, 2019): 451–71. http://dx.doi.org/10.1108/jpbafm-03-2019-0056.

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Purpose The purpose of this paper is to study more deeply the use of performance information (PI) in the context of the administrative-territorial reform, e.g. amalgamation in the local governments (LG) with an example of Estonian LGs. Design/methodology/approach The case study method is adopted, using data from publicly available documents and interviews with the politicians and officials at the five merger cases of Estonian LG units. The data are interpreted and analysed using attribution theory. Findings The results show that amalgamation patterns do have an influence on PI use – in particular, the authors see that PI is reported to be used more frequently in cases of voluntary mergers, which may be related to the different motivations to make attributions in cases of voluntary and compulsory mergers. Originality/value The study contributes to the debate on the importance and usefulness of different types of PI, as financial as well as non-financial information and for different information users in the light of LG reform in Estonia as being a Central and Eastern European country.
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Adler, Daniel. "Developing a facilities management questionnaire in a local government setting." Journal of Project, Program & Portfolio Management 1, no. 2 (January 19, 2011): 20. http://dx.doi.org/10.5130/pppm.v1i2.1928.

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Community facilities are at the frontline of service provision for local government, enacting strategy and objectives on a day-to-day basis and forming the cornerstone of performance assessment. The performance of facilities, as judged by their users, is a contested area of governance, with theories on assessment being influenced by economic, social, environmental and business-as-usual advocates. Facility managers, who see users as the source of their reward as well as their day-to-day problems, consider asking users for their opinion as being equally a benefit and a risk. However, measuring customer satisfaction is increasingly emerging as a measure of good performance and facility managers have to find some credible way of gauging this. This research paper takes a broadly consultative approach to survey development and finds that, regardless of the best planning and design, facility managers will be judged based on the limited experiences of their users and evaluators and this is key to successfully embedding new strategy in operations.
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47

Spreen, Thomas Luke, Whitney Afonso, and Ed Gerrish. "Can Employee Training Influence Local Fiscal Outcomes?" American Review of Public Administration 50, no. 4-5 (March 13, 2020): 401–14. http://dx.doi.org/10.1177/0275074020911717.

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Employee training is often viewed as essential for incorporating performance management practices into public organizations, but few studies directly link training programs to subsequent changes in organizational outcomes. Typically, evaluations of the impact of training and management innovations more broadly focuses narrowly on improvements at the mean of the distribution, ignoring isomorphic pressures that may spur divergent responses at opposite tails of the distribution. We examine these notions by testing whether training local government personnel on the use of financial performance information in decision-making influences fiscal outcomes. Specifically, we compare the outcomes of North Carolina local governments whose employees participated in training on a new fiscal benchmarking tool at the University of North Carolina School of Government to peer governments that did not participate. Municipal governments with at least one trained employee experienced modest changes, on average, across most of the financial ratios reported in the benchmarking tool. By comparison, the dispersion of the reported outcomes declined considerably among municipal governments whose employees participated in training in comparison to control governments. The strength of this response increased with the number of public officials trained. The results indicate that employee training can facilitate the use of performance benchmarking systems in public sector decision-making. They also suggest that benchmarking without explicit performance targets may encourage convergence toward the average outcome.
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48

Aikins, Stephen Kwamena. "Performance Management in Government Internal Audits: Critical Success Factors." Journal of Public Administration and Governance 5, no. 3 (August 30, 2015): 46. http://dx.doi.org/10.5296/jpag.v5i3.8054.

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This study investigates the factors that impact successful performance management in government internal audit units. Studies show that besides formal compliance with statutory and administrative mandates such as compilation and reporting, public sector performance measures are not utilized for managerial decision making, budgetary allocation and accountability. The National Performance Management Advisory Commission has identified in the Performance Management Framework for State and Local Government, activities that constitute key factors for sustaining performance management. Using 2012 benchmarking data from the Association of Local Government Auditors, this study analyzed the extent to which the uses of government internal audit performance reports, as well as audit performance of the activities identified as key factors in the above-mentioned framework, impact successful audit performance management. Results show that successful performance management is a function of audit oversight body’s commitment, audit staff accountability, availability of adequate resources, as well as the use of audit performance report to monitor achievement against performance objectives, and to coordinate efforts within government. The results also generally confirm both the literature on the low utilization of performance measures and many key factors outlined in the performance management framework.
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Chiarini, Andrea. "Strategies for improving performance in the Italian local government organizations." International Journal of Quality & Reliability Management 33, no. 3 (March 7, 2016): 344–60. http://dx.doi.org/10.1108/ijqrm-03-2014-0038.

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Purpose – The purpose of this paper is to understand what are the benefits in terms of improvement of performances that a local government organization (LGO) can achieve embracing ISO 9001 certification as a strategy. This research is aimed at contributing to the answering of this question by exploring the Italian situation, in particular organizations linked to Italian local government which provide services to the citizens. Design/methodology/approach – This research is based on mixed methodologies. First, a qualitative interview based on a semi-structured interview guide was administered to ten LGO quality managers. From this first qualitative inquiry 11 hypotheses to be validated have been stated. A survey has been carried out to validate the hypotheses. By means of two distinct questionnaires each hypothesis has been transformed into a specific question. The question is based on the Likert scale which allows using a χ2-test and non-parametric test such as Cramer’s V. The results from the scale were augmented by the interviewees’ annotations, which comprised suggestions and comments, to each question. The questionnaires have been administered over the last five years to 201 LGOs. Findings – From the findings it seems that ISO 9001 could improve performances in terms of effectiveness, such as citizens’ satisfaction, reduction of defectiveness and claims, as well as staff awareness of citizens’ needs. Moreover, ISO 9001 seems to have a negative effect on citizens’ participation, internal communication and teamwork as well as cost reduction. Controversial issues related to the bureaucracy of documentation and the external auditing process emerged. Research limitations/implications – The findings are linked to Italian LGOs therefore they need further validation in other European countries where LGOs are managed in a similar way. Practical implications – The implications of this research are useful for consultants and managers who want to understand what the benefits and limitations of the ISO 9001 certification are in the LGOs. The results are also useful for local government managers and practitioners who are weighing the pros and cons of ISO 9001 certification. Originality/value – The paper discusses in a quantitative way the benefits of ISO 9001 certification process on the performances of LGOs opening an interesting debate on the topic.
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Farmansyah, M. Herlangga Arya, and Isnalita Isnalita. "INFORMATION AND COMMUNICATION TECHNOLOGY IN ORGANIZATIONAL PERFORMANCE OF LOCAL GOVERNMENT." Polish Journal of Management Studies 22, no. 2 (December 2020): 127–41. http://dx.doi.org/10.17512/pjms.2020.22.2.09.

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