Stammdaten

Titel: The use of accounting and performance data/information in the decision-making processes of local governments in Austria – status quo and future directions
Beschreibung: The paper deals with the potential use of indicators in monitoring and steering local government performance. Although a strong trend in the development and increased use of systems of performance indicators is clearly recognisable in many countries, there still are obvious deficits in their quality and in their use. The basic hypothesis is that an integrated system of objectives and performance targets can effectively help integrate parallel and semi-independent steering processes at the political, administrative and technical level. Although the goals of local government activity are not simple to define, a number of publications and research projects deals with the performance measurement and performance management issues at local government level independently, or regardless, of the goal-setting process. We argue that the two processes (goal-setting and performance measurement and management) cannot be effectively carried out independently from each other, and the observation of goal-setting processes at local government level must included an analysis of the relevant stakeholders, in what we define as an “integrated” approach.
Schlagworte:
Typ: Angemeldeter Vortrag
Homepage: -
Veranstaltung: 9th International Symposium on Public Sector Management: Accounting, Accountability and Governance (Johannes Kepler Universität, Linz)
Datum: 23.05.2009
Vortragsstatus:

Zuordnung

Organisation Adresse
Fakultät für Wirtschafts- und Rechtswissenschaften
 
Institut für Öffentliche Betriebswirtschaftslehre
Universitätsstr. 65-67
A-9020 Klagenfurt
Österreich
   puma.office@aau.at
zur Organisation
Universitätsstr. 65-67
AT - A-9020  Klagenfurt

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