The aim is to study the empirical relevance of performance management systems in the public sector, based on the performance management systems framework. A qualitative approach was chosen, making three case studies of Swedish municipalities by conducting personal interviews. The municipal chief executive, municipal CFO and a financial manager at a department were chosen at every municipality, providing us with diversified as well as accurate information. The interviews were based on the PMSs framework developed by Ferreira and Otley (2009), giving a broad and detailed description of the systems. This information, together with the theoretical framework, was then processed, leading up to the analysis and conclusions. Pursuant to the new public management, performance management is a relatively new concept in the public sector. The three studied municipalities all have relatively new PMSs, showing that this area is empirically relevant to study. As expected, the municipalities displayed both positive and negative sides of their systems, described in more detail in the paper. The PMSs framework is considered a useful tool in this study, making it relevant in the public sector. Still, both benefits and drawbacks are found, presented together with possible improvements.

This thesis explores the question of whether Performance Management Systems (PMS) contribute to the managing of Executive Agencies (EAs). Exploring this question empirically in the context of the Jamaican public sector, it develops a realist methodology with methods, which are applied to the study of four Jamaican Executive Agencies (JEAs). Primary research conducted in 2011 through semi-structured interviews is combined with secondary research that considers both official government and unofficial resources such as reports (official) and newspapers (unofficial). The thesis is one of very few studies to focus on JEAs, one of only two studies to explore PMS in JEAs, and the first to make a focus on PMS in JEAs the primary object of study. It therefore contributes to a very limited literature, which is, therefore, both a strength of the thesis insofar as it breaks new ground, and also a challenge. It is a challenge because the lack of available literature on JEAs with which to relate. In order to address this lack, drawing on Historical Institutionalism (HI), Path Dependency (PD) and Policy Transfer theories, it argues that it is reasonable to draw on British literature owing to the historical influences of Britain on Jamaica, their institutional and constitutional contexts and, particularly, because the agencification of the Jamaican public sector has been based on the British Next Steps Model. From reviewing the British literature an Integrative Conceptual Framework (ICF) is developed. This framework incorporates those factors deemed as critical to the development of PMS in the organisational performance management literature, (that is, both management and public management), in order to harness the structural, procedural, situational and behavioural aspects discussed in the existing literature into a single framework. The ICF is at the heart of the thesis because it influences the methods used in conducting the primary research, and the presentation of research findings. It is therefore a major contribution of the thesis, and it is recommended that this framework could be applied in other contexts (e.g. in the private sector) and locations (e.g. in countries other than Jamaica) to analyse the use of PMS for managing. By triangulating the primary research findings with secondary data, that is, existing literature on the four case studies, the ICF is applied to generate a longitudinal aspect to the study. It is also found that PMS do contribute to managing JEAs, and that the use of PMS in JEAs has evolved positively over time for managing JEAs. The research findings discuss how PMS contributes to managing the four JEAs in terms of the different components of the ICF. Based on this, the study is able to add to existing academic literature, and make recommendations to practitioners. The contribution of this thesis to literature therefore incorporates both a conceptual and theoretical aspect, and also has a practical element. Both of these, it claims, could form the basis for further research.

This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.

Organizations have had difficulty managing the performance of their knowledge work teams. Many of these troubles have been linked to antiquated or inadequate performance management systems along with a scarcity of empirical research on this important human resource initiative. These problems are magnified when managing the performance of research and development teams because greater ambiguity and uncertainty exists in these environments, while projects are unique and continually evolving. In addition, performance management in R&D has only recently been accepted as important while individuals in these settings are often resistant to teams. This study represented the first step in the process of understanding relationships between performance management practices and perceptions of performance in R&D work teams. Participants were 132 R&D team leaders representing 20 organizations that agreed to complete a survey via the Internet. The survey instrument was designed to examine the relationships between performance measurement, feedback, and reward processes utilized by teams in relation to measures of customer satisfaction, psychological and team effectiveness, and resource utilization and development. The most important level of performance measurement occurred at the business unit level followed next by the individual level while team level measurement was unrelated to team performance. A simple measurement system with three to seven performance measures focused on objective results, outcomes, and customer satisfaction appeared ideal. Team participation in the performance management process, most notably the process of setting performance measures, goals, and objectives was also important. The use of multiple raters, frequent performance appraisals, and frequent feedback were identified as meaningful. Specific types of rewards were unrelated to performance although some evidence suggested that business unit rewards were superior to team and individual rewards. It was speculated that R&D teams function more like working groups rather than real teams. The focus in R&D seems to be on business unit projects, products, or designs where the aggregate of individual and team contributions determine larger project outcomes.

Principal-Agent Theory has been used by researchers to understand relationships among different professional groups and explain contractual arrangements and performance management between organisations. Use of principal-agent theory in research within primary care is limited. This study uses the principal-agent theoretical framework to attain a better understanding of performance management in primary care. The relationship between managers and primary care clinicians is explored. The study uses the main theoretical assumptions of information asymmetry and goal alignment to explain the findings. Case study methodology was used to explore the research question. Purposive sampling techniques using the following datasets were used to select participants: practice size; percentage South Asian population; levels of deprivation; and relative performance on selected national productivity performance indicators. Managers were selected based on their corporate responsibility for organisational performance or role in performance management within the organisation. Twenty six formal recorded interviews were carried out with various directors, managers and clinicians across NHS East Lancashire and NHS North West. Interviews were transcribed and organised using NVIVO 8 software and analysed using matrix analysis techniques. There is confusion between performance measurement and performance management. The terms are often used interchangeably. The NHS tends to focus on things that are easy to measure at the risk of omitting important aspects of care that are more difficult to capture. Soft performance intelligence such as: training, multidisciplinary teamwork, communication and shared vision are just as important as tangible metrics. Three primary care performance management systems emerged from the findings: The Quality and Outcomes Framework (QOF), the Practice Development Framework (PDF) and the Better Care Better Value (BCBV) Productivity Performance Framework. Performance indicators do not always reflect quality outcomes. This can lead to poorer outcomes for patients especially if dependent on incentives. The study addresses the research question through analysis of the following themes: Understanding performance management; Use of performance management systems; and Barriers to performance management in primary care. A common understanding of performance management is required across all stakeholders. Clear, strategic direction and consistent interpretation of organisational objectives at all levels is essential to achieve goal alignment. Soft intelligence and qualitative measures need to be considered as well as tangible metrics. Clinical engagement and ownership are key factors to achieving goal alignment. Trust between principal and agent affects the degree to which information asymmetry is overcome. Appropriate use of incentives, good communication and strategies to overcome the problem of information asymmetry and address ‘professional superiority’ improves goal alignment. Achieving the right balance between accountability and clinical autonomy is important to ensure governance and financial balance without stifling innovation. Goal alignment depends on quality and accuracy of information and robust targets to avoid misunderstanding and misinterpretation of information and inadvertent use of incentives. Principal-agent theory suggests goal alignment is achieved by applying the underlying assumptions of the theoretical framework. In complex systems like the English NHS, it is likely that only partial goal alignment will be achieved. The degree of achievement depends on the number and level of alignment of individual factors.

MPM / Department of Public and Development Administration

Bakgrund och problem: Ekonomistyrning måste anpassas till respektive företags förutsättningar. Företag kan tillämpas olika strategier i syfte att uppnå deras vision varav en strategi är outsourcing. Outsourcing innebär att en extern part kontrakteras att utföra en viss aktivitet för en annan organisations räkning. Denna form av struktur får dock inverkan på verksamhetens förmåga att skapa målkongruens eftersom det innebär att även den externa partens målsättningar måste stämma överens med organisationens målsättningar. Ytterligare problematik uppstår när outsourcing tillämpas till flertalet externa organisationer i form av agenter. Problematik i förhållandet mellan agenten och den styrande verksamheten beskrivs i teorin av fenomenet agency theory och dess underliggande antagande om att respektive part kommer att agera utefter sina egna intressen och målsättningar. Att styra en verksamhet till målkongruens under dessa förutsättningar blir därmed komplext. Syfte: Studien ämnar förklara komplexiteten i styrning när outsourcing tillämpas på en avdelning som består av agenter. Utöver detta ska studien också beskriva hur styrning implementeras och vilka styrmedel som appliceras för de olika avdelningarna inom fallföretaget i jämförelse med den outsourcade avdelningen. Studien syftar därmed till att undersöka hur styrning kan utformas för att uppnå målkongruens i en verksamhet inom husbyggnadsbranschen som har valt att tillämpa outsourcing på försäljningsavdelningen.  Metod: Studien har tagit ansats i en kvalitativ forskningsmetod och tillämpat en enfallsstudie som forskningsdesign. Vidare har insamlingen av det empiriska materialet utgått från semistrukturerade intervjuer. Slutsats: Styrning mot målkongruens när outsourcing tillämpas uppnås genom att respektive avdelnings samt individers målsättningar sammanlänkas med organisationens målsättningar, vilket också överensstämmer med vad teorin definierar som tillvägagångssätt för att uppnå målkongruens. I syfte att den externa organisationen ska tillta ett målkongruent beteende bör vinstmaximering ligga till grund för utformningen av eventuell budget och målsättning i den outsourcade verksamheten. / Background and problem: Management control must be adapted to the circumstances of each company. Companies can apply different strategies to achieve their vision, one being outsourcing. Outsourcing means that an external party is contracted to perform a certain activity on behalf of another organization. However, this form of structure has an impact on the business's ability to create target congruence because it means that the external party's objectives must be in line with the organisation's objectives. Further problems arise when outsourcing is applied to multiple external organizations in the form of agents. Problems within the relationship between the agent and the business that controls are described as the phenomenon of agency theory and its underlying assumption that each party will act according to its own interests and objectives. Controlling a business to target congruence under these conditions is thereby complex. Purpose: The study aims to explain the complexity of control when outsourcing is applied to a department that consists of agents. In addition to this, the study will also describe how control is implemented and how control mechanisms are applied to the various departments within the case company in comparison to the outsourced department. The aim of this study is thereby to investigate how control can be designed to achieve target congruence in an activity in the house construction industry that has chosen to apply outsourcing to the sales department. Method: The study has taken a qualitative research and applied a case study as a research design. Furthermore, the collection of the empirical material has been based on semi- structured interviews. Conclusion: Control towards goal congruence when outsourcing is applied is achieved by linking the objectives of each department and individuals with the goals of the organization. This is also in line with what the theory defines as the approach to achieving goal congruence. In order to achieve a goal-congruent behaviour, the external organization should use of profit maximization in every budget and objectives in the outsourced activity.

With the aim of identifying the challenges and determining the extent of the effect of these challenges on the effectiveness of the performance management systems, the performance management practices of selected public universities in Ethiopia were assessed. This assessment informed the identification of workable, customised balanced scorecard measurement variables that would ensure effective implementation of performance management systems and promote institutional success in the selected public universities in Ethiopia. An exploratory sequential mixed-methods design was adopted. First, literature was reviewed to learn about major concepts and theories on performance management systems and to establish the laws and directives that regulate performance management at public universities in Ethiopia. Qualitative interviews and quantitative questionnaires were used to collect data on the practices and the challenges experienced in implementing performance management systems in public universities in Ethiopia. The main practices and challenges identified include exclusion of employees from planning activities, management bias, supervisors’ failure to give feedback on performance appraisals, lack of experience among many of the professionals in the execution of performance management systems, and high employee turnover. The study presents and recommends a hexagonal hybrid balanced scorecard measurement model (the newly added variables being leadership and stakeholders) to make Ethiopian higher education institutions effective and efficient in measuring their overall performance. / Met die oog daarop om die uitdagings te identifiseer en die omvang van die uitwerking daarvan op die doeltreffendheid van die prestasiebestuurstelsels te bepaal, is die prestasiebestuurspraktyke van uitgesoekte openbare universiteite in Etiopië geassesseer. Hierdie assessering gee aanleiding tot die identifisering van werkbare, doelgemaakte veranderlikes van gebalanseerdetelkaart-meting, wat doeltreffende implementering van prestasiebestuurstelsels sal verseker en institusionele sukses in die uitgesoekte openbare universiteite in Etiopië sal bevorder. ʼn Verkennende sekwensiële gemengdemetodeontwerp is gebruik. Eerstens is literatuur bestudeer om meer te wete te kom oor deurslaggewende konsepte en teorieë rakende prestasiebestuurstelsels, en om te bepaal watter wette en voorskrifte prestasiebestuur by openbare universiteite in Etiopië reguleer. Kwalitatiewe onderhoude en kwantitatiewe vraelyste is gebruik om data in te samel oor die uitdagings en praktyke in die implementering van prestasiebestuurstelsels by openbare universiteite in Etiopië. Die grootste uitdagings en praktyke wat geïdentifiseer is behels uitsluiting van werknemers by beplanningsaktiwiteite, bestuursvooroordeel, toesighouers wat nie terugvoer gee oor prestasiebeoordelings nie, gebrek aan ondervinding by baie van die praktisyns in die implementering van prestasiebestuurstelsels, en hoë werknemeromset. Hierdie studie bied ʼn verteenwoordiging en aanbeveling van ʼn heksagonale hibriede gebalanseerde telkaartmetingmodel (die nuutbygevoegde elemente is leierskap en belanghebbers) vir hoëronderwysinstellings in Etiopië om hul algehele prestasie doeltreffend te meet. / Ngenhloso yokuhlonza izinselele, kanye nokuthola ububanzi nobukhulu bomthelela walezo zinselele ekusebenzeni ngendlela efanele kwezinhlelo zokuphatha nokulawula ukusebenza (performance), lolu cwaningo lwahlola futhi lwacubungula izinqubo zokuphatha nokulawula ukusebenza ezisetshenziswa ngamanyuvesi omphakathi athile, futhi akhethiweyo, ase-Ethiopia. Lokhu kuhlolwa kwezikhungo kwaholela ekutheni kuhlonzwe izindlela ezisebenzisekayo zombikokusebenza osekelwe phezu kwezinkomba ezine (balanced scorecard), okuyinto eyabe izoqinizekisa ukuqaliswa nokuqhutshwa ngendlela efanele kohlelo lokuphatha nokulawula ukusebenza futhi igqugquzele ukuthi yenziwe kahle, futhi ngempumelelo, imisebenzi yamanyuvesi omphakathi athile, akhethiweyo, ase-Ethiopia. Kulolu cwaningo kwasetshenziswa izindlela zokuhlola nokucwaninga ezixubile futhi ezilandelanayo. Okokuqala, kwabukezwa imibhalo ekhona njengamanje ephathelene nalesi sihloko ngenhloso yokufunda ngemiqondo engumongo futhi enohlonze, kanye namathiyori aphathelene nezinhlelo zokuphathwa nokulawulwa kokusebenza, futhi ukuze kutholakale ulwazi olunzulu mayelana nemithetho neziqondiso ezilawula ukuphathwa nokulawulwa kokusebenza emanyuvesi omphakathi e-Ethiopia. Izindlela zocwaningo ezasetshenziswa, yindlela yokuthola ulwazi ngokuxoxisana okujulile nababambiqhaza bocwaningo (qualitative interviews) kanye namaphephamibuzo ocwaningo (quantitative questionnaires), obekuhloswe ngakho ukuqoqa idatha mayelana nezinselele kanye nezinqubo okudlulwe kuzona ngenkathi kuqhutshwa izinhlelo zokuphathwa nokulawulwa kokusebenza emanyuvesi omphakathi e-Ethiopia. Izinselele ezinkulu kanye nezinqubo ezingumongo ezihlonziwe zibandakanya ukushiywa ngaphandle kwabasebenzi ngenkathi kwenziwa imisebenzi yokuhlela, ukuchema kwabaphathi, ukuhluleka kosuphavayiza ukuhlinzeka abasebenzi ngombiko noma umphumela obonisa ukuthi baqhube kanjani ngenkathi kuhlolwa umsebenzi wabo, ukungabi nesipiliyoni noma ulwazi olufanele kweningi labasebenzi abangogoti bemikhakha ethile (professionals) ngenkathi beqhuba izinhlelo zokuphatha nokulawula ukusebenza, kanye nezinga eliphakeme lokwesula kwabasebenzi emsebenzini. Lolu cwaningo lwethula futhi lwancoma ukuthi kusetshenziswe indlela yokukala ukusebenza ebizwa nge-hexagonal hybrid balanced scorecard measurement model (izinto ezintsha ezengeziwe eziphathelene nocwaningo wubuholi kanye nababambiqhaza) ngenhloso yokulekelela iziKhungo Zemfundo Ephakeme zase-Ethiopia ukuthi zikwazi ukukala kahle, vi futhi ngempumelelo, izinga lonkana lokusebenza kwazo. / Educational Leadership and Management / D. Ed. (Education Management)