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

Liguori, Mariannunziata; Kelly, Martin

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Authors

Martin Kelly



Contributors

G. Carnegie
Editor

C. Napier
Editor

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

Acceptance Date Apr 8, 2022
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

Files

Accepted Book Chapter (899 Kb)
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Copyright Statement
This is a draft chapter. The final version is available in Handbook of Accounting, Accountability and Governance edited by Garry D. Carnegie and Christopher J. Napier, published in 2023, Edward Elgar Publishing Ltd
http://dx.doi.org/10.4337/9781800886544

The material cannot be used for any other purpose without further permission of the publisher, and is for private use only.





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