Measurement of sustainability performance in the public sector

被引:105
|
作者
Adams, Carol A. [1 ]
Muir, Stephen [2 ]
Hoque, Zahirul [3 ]
机构
[1] Monash Univ, Monash Sustainabil Inst, Clayton, Vic, Australia
[2] La Trobe Univ, Off Sustainabil, Melbourne, Vic, Australia
[3] La Trobe Univ, Dept Accounting, Melbourne, Vic, Australia
关键词
Public sector; Sustainability; Sustainability management; Performance measures;
D O I
10.1108/SAMPJ-04-2012-0018
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose - This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach - A mail out survey approach has been adopted within government departments. Findings - The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications - The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value - The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.
引用
收藏
页码:46 / 67
页数:22
相关论文
共 50 条
  • [31] Co-creating a sustainability performance assessment tool for public sector organisations
    Ramos, Tomas B.
    Domingues, Ana Rita
    Caeiro, Sandra
    Cartaxo, Joana
    Painho, Marco
    Antunes, Paula
    Santos, Rui
    Videira, Nuno
    Walker, Richard M.
    Huisingh, Donald
    [J]. JOURNAL OF CLEANER PRODUCTION, 2021, 320
  • [32] Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines
    van Helden, G. Jan
    Johnsen, Age
    Vakkuri, Jarmo
    [J]. PUBLIC MANAGEMENT REVIEW, 2008, 10 (05) : 641 - 651
  • [33] Adoption of the performance measurement system in the Nigerian public sector: Challenges and prospects
    Abubakar, Abdulkadir
    Saidin, Siti Zabedah
    Ahmi, Aidi
    [J]. PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2015, 2015, : 214 - 220
  • [34] Making performance measurement systems more effective in public sector organizations
    Goh, Swee C.
    [J]. MEASURING BUSINESS EXCELLENCE, 2012, 16 (01) : 31 - 42
  • [35] Performance Measurement in the Public Sector: Example of the Building Administration Authorities in Taiwan
    Lin, Chien-Liang
    Tan, Hai-Lin
    [J]. JOURNAL OF MANAGEMENT IN ENGINEERING, 2014, 30 (01) : 97 - 107
  • [36] Performance measurement and management in the public sector: state of the art and research opportunities
    Garengo, Patrizia
    Sardi, Alberto
    [J]. INTERNATIONAL JOURNAL OF PRODUCTIVITY AND PERFORMANCE MANAGEMENT, 2020, : 1629 - 1654
  • [37] MECHANISMS OF PERFORMANCE MEASUREMENT FOR CREATING STRATEGIC ALIGNMENT IN THAI PUBLIC SECTOR
    Srimai, Suwit
    Damsaman, Nitirath
    Bangchokdee, Sirilak
    [J]. AMIS 2010 - PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE, ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS, 2010, : 734 - 746
  • [38] Performance measurement in the public sector: Mapping 20 years of survey research
    van der Kolk, Berend
    [J]. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2022, 38 (04) : 703 - 729
  • [39] The typology and determinant of performance measurement for public sector organizations - a literature review
    Febriyanti, Doris
    Widianingsih, Ida
    Sumaryana, Asep
    Buchari, Rd. Ahmad
    [J]. COGENT BUSINESS & MANAGEMENT, 2024, 11 (01):
  • [40] New developments in institutional research on performance measurement and management in the public sector
    Modell, Sven
    [J]. JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT, 2022, 34 (03) : 353 - 369