Accountability and performance management systems within private and public sector organisational change processes. / Agyemang, Gloria; Ryan, Bill.

Managing Reality: Accountability and the Miasma of Private and Public Domains. ed. / Cheryl Lehman. Emerald Publishing, 2013. p. 1-38 (Advances in Public Interest Accounting; Vol. 16).

Research output: Chapter in Book/Report/Conference proceedingChapter

Published

Standard

Accountability and performance management systems within private and public sector organisational change processes. / Agyemang, Gloria; Ryan, Bill.

Managing Reality: Accountability and the Miasma of Private and Public Domains. ed. / Cheryl Lehman. Emerald Publishing, 2013. p. 1-38 (Advances in Public Interest Accounting; Vol. 16).

Research output: Chapter in Book/Report/Conference proceedingChapter

Harvard

Agyemang, G & Ryan, B 2013, Accountability and performance management systems within private and public sector organisational change processes. in C Lehman (ed.), Managing Reality: Accountability and the Miasma of Private and Public Domains. Advances in Public Interest Accounting, vol. 16, Emerald Publishing, pp. 1-38. https://doi.org/10.1108/S1041-7060(2013)0000016004

APA

Agyemang, G., & Ryan, B. (2013). Accountability and performance management systems within private and public sector organisational change processes. In C. Lehman (Ed.), Managing Reality: Accountability and the Miasma of Private and Public Domains (pp. 1-38). (Advances in Public Interest Accounting; Vol. 16). Emerald Publishing. https://doi.org/10.1108/S1041-7060(2013)0000016004

Vancouver

Agyemang G, Ryan B. Accountability and performance management systems within private and public sector organisational change processes. In Lehman C, editor, Managing Reality: Accountability and the Miasma of Private and Public Domains. Emerald Publishing. 2013. p. 1-38. (Advances in Public Interest Accounting). https://doi.org/10.1108/S1041-7060(2013)0000016004

Author

Agyemang, Gloria ; Ryan, Bill. / Accountability and performance management systems within private and public sector organisational change processes. Managing Reality: Accountability and the Miasma of Private and Public Domains. editor / Cheryl Lehman. Emerald Publishing, 2013. pp. 1-38 (Advances in Public Interest Accounting).

BibTeX

@inbook{8ff79e650067418582f4e60172ad3a7e,
title = "Accountability and performance management systems within private and public sector organisational change processes",
abstract = "This paper examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The paper derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders{\textquoteright} accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes. ",
keywords = "Accountability, Performance management systems, Public and private sector",
author = "Gloria Agyemang and Bill Ryan",
year = "2013",
doi = "10.1108/S1041-7060(2013)0000016004",
language = "English",
isbn = "978-1-78052-618-8",
series = "Advances in Public Interest Accounting",
publisher = "Emerald Publishing",
pages = "1--38",
editor = "Cheryl Lehman",
booktitle = "Managing Reality: Accountability and the Miasma of Private and Public Domains",

}

RIS

TY - CHAP

T1 - Accountability and performance management systems within private and public sector organisational change processes

AU - Agyemang, Gloria

AU - Ryan, Bill

PY - 2013

Y1 - 2013

N2 - This paper examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The paper derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders’ accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes.

AB - This paper examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The paper derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders’ accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes.

KW - Accountability

KW - Performance management systems

KW - Public and private sector

U2 - 10.1108/S1041-7060(2013)0000016004

DO - 10.1108/S1041-7060(2013)0000016004

M3 - Chapter

SN - 978-1-78052-618-8

T3 - Advances in Public Interest Accounting

SP - 1

EP - 38

BT - Managing Reality: Accountability and the Miasma of Private and Public Domains

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