The use of performance information is the backbone of performance management. Performance information use refers to the willingness of public managers or other relevant stakeholders to incorporate quantitative or qualitative data in their decision-making. Both routine and nonroutine performance information is considered essential in managers’ decision making. Understanding the organizational factors that motivate public managers to use performance information is an important topic in the literature and practice of performance management. Although the number of studies on information use is growing, little is known about the impact of Organizational Social Capital (OSC). OSC is composed of the sub-dimensions of social interaction, trust, and shared goals. The main argument of this study is that OSC fosters performance information use in public administrations. It is expected that departments with high levels of organizational social capital are more likely to use both routine and nonroutine performance information. To test the hypothesized effect, department heads, middle managers, and other individuals with a supervisory role from 513 Florida County Government departments were surveyed. Furthermore, interviews, focus groups, and analysis of secondary data were performed to provide the context and the narrative surrounding the hypothesized effect. Analysis of the survey data reveals evidence in support of the hypothesized effects. Furthermore, the comparative case study analysis shows the existence of substantial differences in the history, background, organizational culture, and management between the two counties. The main findings show how reorganization processes as well as a lack of leadership may have detrimental effects to organizational social capital. Organizational social capital could be considered a relevant predictor of performance information use and thus deserves further attention from both researchers and practitioners.

The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as a mechanism to improve OPM because of internal auditing’s mandate, role and body of knowledge. This study explored the implementation of OPM as a management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of internal auditing by national departments as a mechanism to improve OPM. The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior internal auditor. Seven focus group discussions were held with twenty-two internal auditors from the four departments. Sixty-four documents were analysed. The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However, governance and reporting fatigue and a reluctance to implement effective consequence management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal performance. The study also found that internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of internal auditors therefore require review. Management expects assurance of sustainable future performance of the department. Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to management. However, under-theorisation and a restricted internal auditing approach inhibit its natural evolution. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

Bakgrund och problem: Miljön påverkas av många olika faktorer där både företag, offentliga verksamheter och enskilda individer kan ha en stor negativ påverkan. Genom att offentliga verksamheter är stora ekonomiska aktörer har de ett stort ansvar för att minska dess miljöpåverkan och genom denna roll påverka andra till mer miljömässigt arbete. Bland annat har kommuners omfattande verksamheter både en direkt och en indirekt påverkan på miljön till följd av alla de resurser som spenderas för att utveckla samhället och förbättra människors välfärd. Miljömässiga prestationsmätningar inom den offentliga sektorn har med tiden blivit allt vanligare. Dock poängterar flera forskare att det inte är tillräckligt att man enbart har dessa prestationsmått utan att de också bör användas i verksamheten. Med utgångspunkt i detta var det därmed intressant att studera hur och varför politiker och chefstjänstemän i kommuner använder sig av information från miljömässiga prestationsmätningar. Vidare är politiker och chefstjänstemän beroende av varandra på flera olika sätt, framför allt för att bistå varandra med bland annat information, beslut och mål varpå det blev intressant att studera hur information från miljömässiga prestationsmätningar kommuniceras mellan dessa aktörer. Syfte: Syftet med studien är att undersöka och skapa en ökad förståelse och kunskap för hur och varför politiker samt chefstjänstemän inom svenska kommuner använder sig av information från miljömässiga prestationsmätningar samt hur information från de miljömässiga prestationsmätningarna kommuniceras mellan politikerna och chefstjänstemännen. Metod: I denna studie har en fallstudie som metod legat till grund för den forskning som gjorts. Det teoretiska materialet har samlats in genom tidigare gjord forskning och det empiriska materialet har samlats in genom semi-strukturerade intervjuer. Slutsats: Utifrån studiens resultat har det konstaterats att politiker och chefstjänstemän använder information från miljömässiga prestationsmätningar både internt och externt där den vanligaste användningen är vid utvärdering. Dock används informationen olika mycket och där vissa inte använder sig av informationen alls. Majoriteten av politikerna använder även informationen för att visa ansvarstagande för externa intressenter, varpå det även konstateras att användningen kan bero på legitimitetsskapande. Användningen beror även på hur prioriterad miljöfrågan är i kommunerna samt ifall användarna anser miljömål samt miljömässiga prestationsmått vara diffusa och oklara. En högre prioritering av miljöfrågor är även en vital aspekt till att information från miljömässiga prestationsmätningar används. En mer frekvent kommunikation av miljömässiga mål och mått leder i sin tur även till en högre användning av de miljömässiga prestationsmåtten. / Background: The environment is affected by a various of factors where companies, public sector organizations and individuals are the reason for a major negative impact of it. By public sector organizations being a major economic actor, they also have a major responsibility to reduce their environmental impact and through this role influence other actors to act toward a better environmental work. The comprehensive municipal organizations both have a direct and indirect impact on the environment as a result of all the resources spent on developing society and improving people's welfare. Also, environmental performance measurements in the public sector have become more common. However, several researchers argue that it is not only enough to collect these performance measurements without using it in the organization. It was therefore interesting to study how and why politicians and managers in municipalities use information from environmental performance measurements. In addition, politicians and managers are dependent of each other in a variety of ways, primarily to assist each other with information, decisions and goals, among which it became interesting to study how environmental goals and information from environmental performance measurements are communicated between these actors. Purpose: The purpose of the study is to investigate and create a better understanding of how and why politicians and managers in Swedish municipalities use information from environmental performance measurements and how information from environmental performance measurements is communicated between these politicians and managers. Methods: A case study as a methodology has been the basis for the research conducted. Information has been collected through previous research and semi-structured interviews. Conclusion: Based on the results of the study, it has been found that politicians and managers in Swedish municipalities use information from environmental performance measurements both internally and externally and where the most common use is by evaluating the information. However, the information is used in a variying extent, while some do not use the information at all. The majority of politicians also use the information to show responsibility for external stakeholders, as well as the fact that the use may be due to increasing legitimacy. The use also depends on how environmental issues are prioritized in the municipalities, and if the users consider environmental goals and environmental performance measures to be diffuse and unclear. A higher priority of environmental issues is also a important aspect of using information from environmental performance measurements. A more frequent communication of environmental goals and measures also leads to a higher use of environmental performance measures.

Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question of whether performance information is relevant and effective for accountability purposes. This qualitative study uses the Critical Realism approach to assess the contribution of performance reports in making municipalities more responsible; and their managers accountable for achieved and failed service delivery targets. Content and thematic analyses are applied to the collected data following case studies on the metropolitan cities of Ekurhuleni, Johannesburg, and Tshwane in Gauteng, South Africa. The findings are that despite poor quality issues in reports, there is no link between performance and accountability. In other words, while performance reports have the capacity to correctly provide actual performance data, they are not used to hold public managers to account. Generally, politicians from underdeveloped countries are elected based on popularity rather than ability, hence they are reluctant to utilise performance reports, instead they tend to keep those public managers who look after their interest despite failures. Therefore, lack of consequences, complex governance systems, and passive citizenry, create a safe zone for both councillors and public managers to remain unaccountable. Further studies are recommended on empowering communities and accountability of councillors to citizens. / Business Management / M. Phil (Accounting Sciences)