作者
Lode De Waele, Tobias Polzer, Arjen Van Witteloostuijn, Liselore Berghman
发表日期
2021
期刊
Journal of Public Budgeting, Accounting & Financial Management
卷号
33
期号
3
页码范围
343-363
简介
Purpose
Numerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail.
Design/methodology/approach
Based on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations.
Findings
Since hybrid PSOs combine logics from different …
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