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Viewing Performance Through Different Lenses——The Role of Organisational Context and Culture

Viewing Performance Through Different Lenses——The Role of ...

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2010公共管理国际会议（第六届）

作者： Peter Wilkins Deputy ombudsman Western Australia School of Accounting and The John Curtin Institute of Public Policy Curtin University of TechnologyWestern Australia Public Sector Governance and Accountability Research Centre La Trobe UniversityVictoriaAustralia

An understanding of different frameworks that exist in discussions about public sector performance and their implications is an important foundation for the effective use of performance ***,presentations of performance information rarely include commentary on the merits and limitations of the framework *** common frameworks are identified and some key implications *** is argued that while all have potential to be used for the purposes of accountability and management,if used in isolation each gives only a selective *** key challenges in applying these frameworks are determining the outcomes or results performance should be judged against,having a clear and explicit basis for setting targets and being able to meaningfully explain the contribution a particular intervention has made to the results *** performance review work of ombudsmen and audit institutions is analysed in relation to these six frameworks to illustrate the role of organisational context and *** differences in organisational context and cultures are found to have a significant influence on the methods and processes involved,but it is also evident that many common features exist in both the products and *** is concluded both from the general analysis as well as the case study comparing the approaches of two accountability agencies that there is value in diversity,and that using more than one approach has the potential to enrich our *** one or multiple frameworks are used should always be based on consideration of both the cost and benefits involved.

关键词： Public sector performance Performance information frameworks Performance review ombudsman and audit institutions

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