The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

Fabio Monteduro

International Journal of Public Administration, 2017, vol. 40, issue 10, 860-874

Abstract: Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:taf:lpadxx:v:40:y:2017:i:10:p:860-874

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DOI: 10.1080/01900692.2017.1280824

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