USE OF PERFORMANCE MEASUREMENT SYSTEM IN THE PUBLIC SECTOR

(Accounting)
USE OF PERFORMANCE MEASUREMENT SYSTEM IN THE PUBLIC SECTOR
ABSTRACT

This study was carried out with the aim of appraising perception of stakeholders on the use of accrual-based accounting in the public sector. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was gathered through primary and secondary sources. The primary source is through questionnaires while the secondary source extracts from textbooks by different authors, journals and other publications. The mass of information generated from the questionnaires was summarized in form of table and analyzed using simple percentage. The researcher administered one hundred (100) questionnaires to respondents, out of which one eighty-four (84) questionnaires were retrieved for the purpose of presenting and analyzing responses to issues raise in the questionnaires. However, the returned questionnaires are taken to 100%.  The data collected was analyzed using chi-square statistical tool. The findings from analysis revealed that accrual accounting is useful to the public sector, and that stakeholders possess sufficient information on the use of accrual based accounting in the public sector. Recommendations were however made by the researcher.
TABLE OF CONTENTS
CHAPTER ONE
1.1    Introduction                        
1.2    Statement of the Research Problem                
1.3    Research Objective                         
1.4    Research Hypothesis                         
Scope of the Study                        
Significance of the Study                
Limitation of the Study                    
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1    Introduction                            
2.2     Performance Defined                        
2.3     Performance Measurement Features            
2.4     Performance Measurement in the Public Sector        
Performance Criteria                        
Methods of Measuring Staff Performance            
Uses of Performance Measuring on Staff         
Purpose of Performance Measurement on Staff        
Steps in Achieving an Effective Performance
Measurement System                    
Performance Feedback                         
Teaching Evaluators How To Measure Staff Performance    
Minimizing Errors in Performance Measurement on Staff    
Conducting Effective Performance Review Interviews         
References                                 
CHAPTER THREE: RESEARCH METHODOLOGY
Introduction                     
Research Design                            
Population                                 
Sampling Technique                    
Simple Random Sampling                     
Research Instrument                        
Reliability of the Instrument                    
Data Analysis Method                        
References                        
CHAPTER FOUR: PRESENTATION OF DATA AND ANALYSIS
Introduction                         
Descriptive Statistics                         
Test of Hypothesis                         
CHAPTER FIVE:    SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSION
5.1    Summary of Finding                        
5.2    Recommendations                        
5.3    Conclusion                                
Bibliography                         
Appendix                        
CHAPTER ONE
INTRODUCTION
1.1    BACKGROUND TO THE STUDY
The essence of performance measurement lies in its professed ability to focus the attention of organization members on a common objective and galvanize them towards the attainment of this objective. This presupposes that the internal and the external stakeholders, at the minimum, share a vision of the greater good that demands the energies and commitment of all. This romantic view of Performance measurement needs to be critically examined against the background of the diversity prevailing in public sector. For a start, Performance measurement is yet to be precisely defined and there is no consensus on an appropriate strategy for initiating and sustaining it. The lack of focus is further confounded by the high degree of heterogeneity prevailing in the public sector – a factor that sometimes militates against the unity of purpose required to make Performance measurement initiatives work in the public service.
Performance measurement systems are becoming increasingly important in public sector organizations with widespread use of tools such as the balanced Scorecard (Kaplan and Norton. 1992, 1996). Organizations need to understand how to design, implement, use and refresh their performance measurement systems.
During the 1990’s the public sector has come under increasing pressure to become more efficient and effective so as to reduce their demands on tax payers while maintaining their volume and quality of services supplied to the public (Brignal and Modell, 2000). This has necessitated a great improvement of their costing and management systems so as to provide quality and timely information to the public sector managers (Pizzini, 2006: Hood 1995). Further, in their attempt to meet these demands, the public sector has been subjected to the introduction of various private sector management techniques such as the Balanced Scorecard (Kaplan and Norton, 1996: Zelman et al., 2003: Yap et al., 2005).
There is also mounting evidence of the introduction of market based controls, legitimized in terms of some rationalized economic logic (Brignal and Modell, 2000; Lapsley, 1994).
Hood (1995) argues that there are notable differences in the extent to which market based models are relied upon in the public sector. These differences may be explained by the notable national differences in governance and reforms (Laughlin and Pallot, 1998).
Hood (1991, 1995) coined the phrase ‘New Public Management” (NPM), describing the move towards a reform of public management in which quantification, measurement, results and outcomes has been emphasized. Since then, there has been debate over the effectiveness of this shift from old-style public administration to new- style public administration (Pina and Torres, 2002; Carvalho et al., 2006).
There has also been serious challenges to the intent and effectiveness of NPM (Pollit and Bouckaert, 2000). Power (1997) argues that the impact of these new management systems with their measurement and result-orientation is a displacement of the core activities of the public sector services. Carvalho et al (2006) argues that the delivery of services is undermined by the time, effort and expertise deployed to cope with the ever more elaborate forms of NPM.
The main purpose of this research is to document the most commonly used practices of performance measurement in the Nigerian public sector. In this study performance measurement is defined as the process of evaluating how well organizations are managed and the value they deliver for customer and other stakeholders. In the public sector a critical aspect of performance measurement is analyzing the linkages between inputs, outputs, processes and outcomes (Greiner, 1996; Foltin, 1999). Input measures quantify the resources used in providing services; Output measures indicate the amount of work completed; Process measures reflect the relationship between inputs and outputs (efficiency), while Outcome measures relate to the intended outcomes or effects of services provided (effectiveness).
1.2    STATEMENT OF THE RESEARCH PROBLEM
The use of performance measurement in the public sector has greatly impacted the operations of employees in the public sector. There is however some major drawbacks. As such the following research questions are being raised.
To what extent are performance measures being used in the public sector?
Does the use of performance measurement improve the level of productivity in the public sector?
Does taking actions based on results a means of performance measurement in the public sector?
Is public sector is better off since using performance measurement?
Does use of performance measurement have enhanced programme effectiveness/efficiency in the public sector?  
Is performance measurement effective in improving programmes/service quality in the public sector?
1.3    RESEARCH OBJECTIVE
The objectives of the study are:
To ascertain the extent to which performance measures are being used in the public sector.
To find out if the use of performance measurements improve the level of productivity in the public sector.
To ascertain whether taking actions based on results a means of performance measurement in the public sector.
To verify if public sector is better off since using performance measurement.
To find out if the use of performance measurement have enhanced programme effectiveness/efficiency in the public sector.
To examine if performance measurement effective in improving programmes/service quality in the public sector.
1.4    RESEARCH HYPOTHESIS
The following hypotheses have been formulated to serve as a base for this research;
Hypothesis I
Ho:    The extent to which performance measures being used in the public sector is significant.
H1:    The extent to which performance measures being used in the public sector is significant.
Hypothesis II
Ho:    The use of performance measurements has not improved the level of productivity in the public sector.
H1:    The use of performance measurements has improved the level of productivity in the public sector.
Hypothesis III
Ho:    Taking actions based on results is not a means of performance measurement in the public sector.
H1:    Taking actions based on results is a means of performance measurement in the public sector.
Hypothesis IV
Ho:    Public sector is not better off since using performance measurement.
H1:    Public sector is better off since using performance measurement.
Hypothesis V
Ho:    The use of performance measurement has not enhanced programme effectiveness/efficiency in the public sector.
H1:    The use of performance measurement has enhanced programme effectiveness/efficiency in the public sector.
Hypothesis VI
Ho:    Performance measurement is not effective in improving programmes/service quality in the public sector.
H1:    Performance measurement is not effective in improving programmes/service quality in the public sector.
SCOPE OF THE STUDY
This research work is an empirical study of the impact of performance measurement in the public sector. The population of this study is the entire public sector in Nigeria, while the sample size of the study is some selected public sectors in Edo State.
Geographically, the study will be conducted in Benin City, Edo State.
SIGNIFICANCE OF THE STUDY
This research work on its conclusion, together with whatever solution or findings that may arise, will prove useful to some particular group of persons or otherwise for various reasons in accordance with their varying needs.
Beneficiaries
Stakeholders: This study will be important and beneficial to stakeholders of an organization to know the impact of performance measurement in the public sector.
The Government: It will acquaint the government of the importance of performance measurement and how it should be properly managed.
The public: This study will help to restore the lost confidence of the public as regard performance measurement.
Academic/future researcher: Both academic and other future researchers in this similar subject matter will find it a useful source of learning and research.   
LIMITATION OF THE STUDY
The problems encountered in the course of this research includes;
Inadequate Study Materials: Research materials were of limited supply due to the practicality of the study. Where they were available; the cost involved in sourcing for them was very expensive.    
Lack of Access to Current Data: Most managements and staff of the establishment would not want to disclose important or relevant information about their organizations on this subject matter, except were such is permitted by law to be disclosed.  
Finance Cost: The cost involved in sourcing for the available materials and other necessary information was very high within the reach of the student researcher

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