Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance

Liguori, Mariannunziata; Kelly, Martin

Abstract

Over the last thirty years, the public sector has been characterised by continuous upheavals and pressures to demonstrate increased accountability. Buhr (2012) has drawn attention to the momentum for changes in government financial reporting, largely associated with New Public Management (NPM) ideology and an increased emphasis on performance measurement and reporting. Accordingly, performance measurement and governance systems have been progressively modified and developed, encouraging an incredibly rich body of research and studies in the field. By exploring the link between the concepts of accountability, performance measurement and governance, the chapter advances proposals in relation to gaps in the current literature that can inform both future research and practice in the area of public-sector accountability and governance.

Citation

Liguori, M., & Kelly, M. (2023). Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance. In G. Carnegie, & C. Napier (Eds.), Handbook of Accounting, Accountability and Governance (258-280). Edward Elgar Publishing. https://doi.org/10.4337/9781800886544.00022

• Online Publication Date: Sep 12, 2023
• Publication Date: 2023
• Deposit Date: May 9, 2022
• Publicly Available Date: Mar 13, 2024
• Publisher: Edward Elgar Publishing
• Pages: 258-280
• Series Title: Research Handbooks on Accounting series
• Book Title: Handbook of Accounting, Accountability and Governance
• Chapter Number: 12
• ISBN: 9781800886537
• DOI: https://doi.org/10.4337/9781800886544.00022
• Public URL: https://durham-repository.worktribe.com/output/1645253
• Contract Date: Apr 8, 2022