Performance measurement and change: the case of Italian new public administration

Michela Arnaboldi and Giovanni Azzone

International Journal of Business Performance Management, 2005, vol. 7, issue 1, 1-15

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.

Keywords: performance measurement; public sector; management control systems; Italy; public administration; change management. (search for similar items in EconPapers)
Date: 2005
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