國立虎尾科技大學 |

Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments./
作者:	Gerard, Tom R.
面頁冊數:	1 online resource (145 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-04(E), Section: A.
Contained By:	Dissertation Abstracts International79-04A(E).
標題:	Public administration. -
電子資源:	click for full text (PQDT)
ISBN:	9780355423587

Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments.
Gerard, Tom R.

Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments. - 1 online resource (145 pages)

Source: Dissertation Abstracts International, Volume: 79-04(E), Section: A.

Thesis (D.B.A.)

Includes bibliographical references

The Government Accounting Standards Board and Government Finance Officers Association actively promote performance measure utilization as part of a local government's performance-based budgeting process. Local governments are struggling with whether performance measure utilization produces the benefits of interest to their stakeholders. Currently, there is no agreement in the optimal way of using performance measures, and empirical researchers have found mixed results in actual beneficial effects of performance measure utilization in local governments since the recession. The purpose of the current quantitative cross-sectional study was to determine differences in perceived benefits (communication, decision-making, coordination, efficiency, and effectiveness) based upon the way United States county governments are using performance measures (sub-constructs of management, budgeting, and reporting). The researcher surveyed county managers who have used performance measures and been awarded the Distinguished Budget Presentation Award. The survey was developed by the Government Accounting Standards Board to collect descriptive data on local government use of performance measures. Researchers performed content analysis on the survey questions and identified highly correlated questions around three ways performance measures were being used and five benefits of performance measure utilization. The current researcher used the same empirical method to score the variables and then conducted a MANOVA statistical method to test the hypotheses. The results of the MANOVA determined there were no statistically significant differences in perceived benefits (communication, decision-making, coordination, efficiency, and effectiveness) based upon performance measure utilization for management or performance measure utilization for budgeting p > 0.05. Statistically significant differences were found in perceived benefits between those who had responded as utilizing performance measures for reporting and those who did not respond as utilizing performance measures for reporting. The respondents who responded as not utilizing performance measures for reporting had a higher mean perceived benefit scores than those who did utilize performance measures for reporting. These findings are consistent with other researchers who found minimal measurable benefits associated with PM utilization (Ammons, 2013). The significant results of the study agreed with other researchers (Cuganesan, Guthrie, & Vranic, 2014; Micheli & Mari, 2014) that in some the cases PM utilization could have a negative impact on the organization. The current study revealed that PM utilization for reporting produced lower benefits to the organization than not using PM utilization for reporting.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355423587Subjects--Topical Terms:

562473
Public administration.
Index Terms--Genre/Form:

554714
Electronic books.

Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments.
LDR:04125ntm a2200361Ki 4500 001 910041
005 20180511093034.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355423587
035 $a (MiAaPQ)AAI10638262
035 $a (MiAaPQ)northcentral:12457
035 $a AAI10638262
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Gerard, Tom R. $3 1181104
245 1 0 $a Exploring the Differences in Benefits Based Upon Performance Measure Utilization in US Local Governments.
264 0 $c 2017
300 $a 1 online resource (145 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-04(E), Section: A.
500 $a Adviser: Mena C. Clowes.
502 $a Thesis (D.B.A.) $c Northcentral University $d 2017.
504 $a Includes bibliographical references
520 $a The Government Accounting Standards Board and Government Finance Officers Association actively promote performance measure utilization as part of a local government's performance-based budgeting process. Local governments are struggling with whether performance measure utilization produces the benefits of interest to their stakeholders. Currently, there is no agreement in the optimal way of using performance measures, and empirical researchers have found mixed results in actual beneficial effects of performance measure utilization in local governments since the recession. The purpose of the current quantitative cross-sectional study was to determine differences in perceived benefits (communication, decision-making, coordination, efficiency, and effectiveness) based upon the way United States county governments are using performance measures (sub-constructs of management, budgeting, and reporting). The researcher surveyed county managers who have used performance measures and been awarded the Distinguished Budget Presentation Award. The survey was developed by the Government Accounting Standards Board to collect descriptive data on local government use of performance measures. Researchers performed content analysis on the survey questions and identified highly correlated questions around three ways performance measures were being used and five benefits of performance measure utilization. The current researcher used the same empirical method to score the variables and then conducted a MANOVA statistical method to test the hypotheses. The results of the MANOVA determined there were no statistically significant differences in perceived benefits (communication, decision-making, coordination, efficiency, and effectiveness) based upon performance measure utilization for management or performance measure utilization for budgeting p > 0.05. Statistically significant differences were found in perceived benefits between those who had responded as utilizing performance measures for reporting and those who did not respond as utilizing performance measures for reporting. The respondents who responded as not utilizing performance measures for reporting had a higher mean perceived benefit scores than those who did utilize performance measures for reporting. These findings are consistent with other researchers who found minimal measurable benefits associated with PM utilization (Ammons, 2013). The significant results of the study agreed with other researchers (Cuganesan, Guthrie, & Vranic, 2014; Micheli & Mari, 2014) that in some the cases PM utilization could have a negative impact on the organization. The current study revealed that PM utilization for reporting produced lower benefits to the organization than not using PM utilization for reporting.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Public administration. $3 562473
650 4 $a Accounting. $3 561166
650 4 $a Management. $3 558618
655 7 $a Electronic books. $2 local $3 554714
690 $a 0617
690 $a 0272
690 $a 0454
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Northcentral University. $b School of Business and Technology Management. $3 1180957
773 0 $t Dissertation Abstracts International $g 79-04A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10638262 $z click for full text (PQDT)