N. Mimba, Van Helden, Sandra Tillema
Abstract
Purpose – This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public sector performance measurement (PSPM).Design/methodology/approach – Based on a review of prior literature, the paper develops understanding of the demand for and supply of performance information in developing countries, and of changes in this area.Findings – The paper argues that public sector organisations in developing countries are likely to face an unbalanced position, i.e. disequilibrium between the demand for and supply of performance information. More precisely, the public sector reforms – which are partly stimulated by a growing involvement of some stakeholders – lead to an increasing demand for performance information but, because of the low‐institutional capacity and the high level of corruption, this increasing...
Citation format
MIMBA, N.; HELDEN, Van; TILLEMA, Sandra. Public sector performance measurement in developing countries: A literature review and research agenda. Journal of Accounting and Organizational Change, 2007, 3: 192–208.