Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments
The study investigates gaps of potential research in accounting, about performance evaluation (PE) in public management, and analyze how the performance evaluation system (PES) contributes to the effectiveness of such management. The research was motivated by the dissemination of a set of PE recomme...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2019-12-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21599 |
| _version_ | 1811279786717216768 |
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| author | Gilberto Crispim Luiz Alberton Celma Duque Ferreira |
| author_facet | Gilberto Crispim Luiz Alberton Celma Duque Ferreira |
| author_sort | Gilberto Crispim |
| collection | DOAJ |
| description | The study investigates gaps of potential research in accounting, about performance evaluation (PE) in public management, and analyze how the performance evaluation system (PES) contributes to the effectiveness of such management. The research was motivated by the dissemination of a set of PE recommendations for public management by the United Nations Commission (UNC) and ratified by the System of National Accounts (SNA) in 1993 and in 1995 by the European System of National Accounts (ESNA) and the Commission of the European Union (CEU). As well as the discussions in events and periodicals of public accounting on the subject in question. The method applied to achieve the objectives of this study was the search for key words in the Spell, Scopus and Web of Science databases from 1993 to 2016. The results reveal little or no research on PE with the application of performance indicators (PIs) in public management, and that diagnoses by PIs can contribute to the decision-making process by the public manager in budget execution and assist the oversight bodies in assessing the effectiveness of government. The study suggests potential opportunities for empirical research on PE in public management with the application of management techniques developed by management accounting practices, internal process reengineering, costs, budget and total quality. |
| first_indexed | 2024-04-13T01:02:06Z |
| format | Article |
| id | doaj.art-7ade2d11687a4270853b12cf20ba37e9 |
| institution | Directory Open Access Journal |
| issn | 1992-1896 2221-724X |
| language | Spanish |
| last_indexed | 2024-04-13T01:02:06Z |
| publishDate | 2019-12-01 |
| publisher | Pontificia Universidad Católica del Perú |
| record_format | Article |
| series | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| spelling | doaj.art-7ade2d11687a4270853b12cf20ba37e92022-12-22T03:09:27ZspaPontificia Universidad Católica del PerúContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas1992-18962221-724X2019-12-011428Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governmentsGilberto CrispimLuiz AlbertonCelma Duque FerreiraThe study investigates gaps of potential research in accounting, about performance evaluation (PE) in public management, and analyze how the performance evaluation system (PES) contributes to the effectiveness of such management. The research was motivated by the dissemination of a set of PE recommendations for public management by the United Nations Commission (UNC) and ratified by the System of National Accounts (SNA) in 1993 and in 1995 by the European System of National Accounts (ESNA) and the Commission of the European Union (CEU). As well as the discussions in events and periodicals of public accounting on the subject in question. The method applied to achieve the objectives of this study was the search for key words in the Spell, Scopus and Web of Science databases from 1993 to 2016. The results reveal little or no research on PE with the application of performance indicators (PIs) in public management, and that diagnoses by PIs can contribute to the decision-making process by the public manager in budget execution and assist the oversight bodies in assessing the effectiveness of government. The study suggests potential opportunities for empirical research on PE in public management with the application of management techniques developed by management accounting practices, internal process reengineering, costs, budget and total quality.http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21599Performance evaluationPublic administrationEfficiency and effectiveness in public management |
| spellingShingle | Gilberto Crispim Luiz Alberton Celma Duque Ferreira Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas Performance evaluation Public administration Efficiency and effectiveness in public management |
| title | Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments |
| title_full | Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments |
| title_fullStr | Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments |
| title_full_unstemmed | Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments |
| title_short | Opportunity of robust research in Accounting: a literary analysis on performance indicators in the management of municipal governments |
| title_sort | opportunity of robust research in accounting a literary analysis on performance indicators in the management of municipal governments |
| topic | Performance evaluation Public administration Efficiency and effectiveness in public management |
| url | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21599 |
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