Factors explaining the Impact of Performance Measures in European Local Governments

  • Lourdes Torres University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza
  • Vicente Pina University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza
  • Caridad Martí University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza
Keywords: performance measures, performance-oriented budgeting, monetary incentives, human resources, local government management


This paper seeks to identify the drivers of the variations in the impact perceived by managers of the implementation of performance measures (PM) across European local governments. We argue that insights from the use of PM for managerial processes and human resources (HR) management features condition the perceived impact of PM systems. The data was collected through a questionnaire answered by local governments of 16 European countries. The results show that the higher the use of PM in performance-oriented budgeting processes, the higher the impact of PM on improvements in the quality of decision-making. Monetary incentives linked to performance better explain the actual results in PM implementation than the kind of HR system of the cities and the academic backgrounds of their senior managers.

Author Biographies

Lourdes Torres, University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza
Vicente Pina, University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza
Caridad Martí, University of Zaragoza, Research Group on Accounting, Auditing and Management in the Public Sector, Gran Vía 2. 50.005 Zaragoza


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