Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities

There have been calls for Malaysian local authorities to be more transparent and accountable in the discharge of their functional responsibilities. This study empirically evaluates the extent and quality of current performance reporting by local authorities. The disclosure of relevant information for discharging accountability obligations, as defined by a broad range of stakeholders, falls short of best practice. Therefore, the performance of Malaysian local authorities lacks transparency. The findings could assist in the development of more comprehensive guidelines for local authority reporting and raise awareness of information stakeholders expect to be reported in the context of accountability.     

The Correlates of Local Government Responsiveness Under Decentralization: Do Performance Ratings Matter in the Philippines?

To improve local service delivery under decentralization, performance ratings are often introduced. In this article, performance ratings and other correlates of the citizens’ assessment of the responsiveness of their local governments are investigated with a regression analysis of survey data collected during the pilot test of a performance rating scheme in 12 Philippine cities and municipalities in 2001–2003. The local governments in the eight sites where the ratings were announced are assessed less responsive by their own constituents than those in the four control areas by theirs. Possibly, the citizens exposed to the ratings expected better performances from their officials.     

Performance Evaluation in the Arts and Cultural Sector: A Story of Accounting at Its Margins

In this article, I present a review of financial and management accounting literature on the arts and cultural sector. My objective is to understand to what extent this literature is able to offer a critical perspective on the study of performance evaluation practices in arts and cultural organizations, as it is currently missing in the arts management literature. Adopting a critical perspective means shifting the focus of research from the technicalities of evaluation rules and procedures to their embodiment by the different organizational and societal actors of the arts and cultural sector.     

Using the Strategy Tripod to Understand Strategic Management in the “Evaluation-Friendly” Organizations of Cultural and Creative Industries

Abstract

This article provides a new conceptual framework based on the Strategy Tripod to understand challenges and orientation that affect performance evaluation in the organizations of cultural and creative industries (CCI). The analysis is built on a quantitative study carried out in Estonia. Multinomial logistic regression was performed to assess the ability of different variables to predict performance evaluation. The new conceptual framework provides a holistic understanding of the uncertain environment and its impact on strategic management in “evaluation-friendly” organizations in CCIs. It adds new insight into theoretical and managerial discussions on how and why strategic management in CCIs is practiced.     

知识吸收能力对服务创新绩效影响的实证研究——来自服务外包企业的经验证据

知识吸收能力对服务型企业的服务创新绩效有着重要的影响.本文选择企业竞争优势和客户满意度作为衡量企业服务创新绩效的重要指标,从理论上分析了知识吸收能力对企业竞争优势和客户满意度的影响,并以服务外包企业为例,运用结构方程模型进行了实证研究.研究结果表明：知识吸收能力的提高有利于增强服务外包企业的竞争优势和提升客户满意度,进而提高企业的服务创新绩效.     

Risky business: Covering slow‐onset hazards as rapidly developing news

The emerging field of risk communication has yet to thoroughly grapple with how the mass media report risk. Through a content analysis of five newspapers noted for their science reporting, newspaper coverage of four environmental hazards is compared to media coverage of more traditional risky events. In general, these slow‐to‐develop stories are reported in much the same way as more traditional disaster stories. News accounts emphasized an event orientation, framed risks in terms of human activity rather than social and political contexts, described risk in terms of harms and benefits, and relied on traditional sources. The authors then explore how this version of mass‐mediated risk might change current definitions of risk communication and how a mediated construction of risk may influence public perception of the political choices these issues raise.     

A Review of Alcohol‐Impaired Driving: The Role of Blood Alcohol Concentration and Complexity of the Driving Task

The operation of a motor vehicle requires the integrity of sensory, motor, and intellectual faculties. Impairment of these faculties following the consumption of alcohol has been studied extensively through laboratory, closed‐course and on‐road driving, and epidemiological studies. The scientific literature was reviewed critically, with a focus on low‐to‐moderate blood alcohol concentrations (BAC ≤ 0.100%), to identify the most reliable determinants of alcohol‐impaired driving. Variables such as age, gender, driving skill, and tolerance were shown to have limited impact on impairment. It was concluded the most relevant variables are BAC and complexity of the driving task. The scientific literature provides a high degree of confidence to support the conclusion that a BAC of 0.050% impairs faculties required in the operation of a motor vehicle. Whether impairment is apparent depends upon the complexity of the driving task, which applies to both study design and actual driving.     

Information‐Theoretical Assessment of the Performance of Likelihood Ratio Computation Methods

Performance of likelihood ratio (LR) methods for evidence evaluation has been represented in the past using, for example, Tippett plots. We propose empirical cross‐entropy (ECE) plots as a metric of accuracy based on the statistical theory of proper scoring rules, interpretable as information given by the evidence according to information theory, which quantify calibration of LR values. We present results with a case example using a glass database from real casework, comparing performance with both Tippett and ECE plots. We conclude that ECE plots allow clearer comparisons of LR methods than previous metrics, allowing a theoretical criterion to determine whether a given method should be used for evidence evaluation or not, which is an improvement over Tippett plots. A set of recommendations for the use of the proposed methodology by practitioners is also given.     

THE DESIGN AND USE OF PERFORMANCE INFORMATION IN INDONESIAN LOCAL GOVERNMENTS UNDER DIVERGING STAKEHOLDER PRESSURES

Public sector managers in less developed countries are confronted with opposing forces. A lack of sufficient resources along with a tradition of corruption are obstacles for developing and using performance measurement systems. However, recent public sector reforms in less developed countries, including decentralisation and anti‐corruption programmes, stimulate the development and use of such systems. On the basis of a framework, which distinguishes different types of stakeholders, each with particular performance interests, we analyse how public sector managers are coping with the two opposing forces, given the relative power positions and the interests of their stakeholders. On the basis of four cases studies of local government agencies in Bali (Indonesia), we found that with respect to the annual performance reports, managers in these agencies focus more on fulfilling the formal requirements regarding the format of these reports and on their timely submission than on their contents, which are all symptoms of a symbolic rather than functional use of performance information. However, the reports include information on inputs that is linked to similar information in short‐term reports, which the managers use in a functional manner. These managers show a kind of juggling behaviour, in the sense that they partially try to serve conflicting performance interests. Copyright © 2012 John Wiley & Sons, Ltd.     

Desired or deserving leadership? A reflection on the leadership exercised in local governments of Uganda

Abstract

The article presents survey findings of the leadership styles exercised in local governments and examines whether leadership influences organisational performance in Uganda's local governments. Based on survey findings from Bushenyi District, both transactional and transformational leadership styles are evidently exercised in Uganda's local governments. The study findings further reveal that leadership behaviours in Bushenyi District are often characterised by idealised influence (behaviour), inspirational motivation, high laissez-faire leadership and high management-by-exception (passive). As a result, there is increasing job insecurity among subordinates, which undermines the internal organisational ability to perform. Four sub-counties in Bushenyi District were selected for the purpose of this research. Using Multifactor Leadership Questionnaires (MLQs), data were derived from 123 respondents (36 leaders and 87 raters).