A context-sensitive approach to public sector performance evaluation systems

2021 Fiscal Year Final Research Report

• Project/Area Number: 18K01936
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Tokyo Metropolitan University
• Principal Investigator: Masayoshi Noguchi 東京都立大学, 経営学研究科, 教授 (70237832)
• Project Period (FY): 2018-04-01 – 2022-03-31
• Keywords: ニュー・パブリック・マネジメント / インセンティブ指向の業績評価システム / 業績制御性 / 業績予算 / 英国NHS / 豪州NSW州

Outline of Final Research Achievements

The study aims to examine how the performance measurement system, based on the concept of performance contractibility, works in various public organizations in the United Kingdom and Australia, where the degree of linkage between performance evaluation information and the annual budget is deemed to be high due to the introduction of the performance budgeting. Through the case analyses of NHS in the UK and NSW local councils in Australia, it became clear that both organizations planned to realize efficient public services provision by not simply operating performance budgeting but also by creating separate programs for performance improvement, as represented by Cost Improvement Programme in the English acute hospitals. By so doing, they were attempting to improve the conditions of performance contractibility.

Free Research Field

会計学関連

Academic Significance and Societal Importance of the Research Achievements

本研究では、(1)英国NHSの事例を通じて、市場性テストの強化とアウトソーシングという背景が組織目標の明確化を促し、業績制御性の整備につながった一方、(2) 豪州NSW州の事例では、合併による規模経済の追求が業務の混乱を招来し、かえって業績制御性の確立を阻害する要因となっている可能性があることが確認された。業績制御性の確立を条件とする業績評価システムの運用状況を再確認するうえで本研究の知見が応用可能であると考えられる。