Modern Approaches to Reforms in the Economy: Performance Measurement Development in the Armed Forces of Ukraine
Abstract
This paper reflects the empirical study of how the environment affects the performance measurement evaluation methodology in the organization, based on research of the Ukrainian Armed Forces experience. The problem is defined by the different needs of main stakeholders and management. This paper seeks the possibility to develop the role of stakeholders in performance measurement. In this research, several sources and methods were used to collect data. First, the interviews were conducted by the representatives of the research organization. Documents analysis and meetings also played a significant role in research. The paper emphasizes the influence of the environment, represented by the external actors and development vector, on the performance measurement building. Balancing between interests of stakeholders and levels of management helps to develop a performance system, which will be suitable to reflect the Armed Forces outputs and outcomes. Originality of the study of the Armed Forces of Ukraine is an extreme and interesting case because the institution is under high pressure during reforms and military conflict. But such cases facilitate the existing theory, depicting the problems and advantages of the management approaches. Future research in this area should pay more attention to the interaction between the external and internal actors in performance management methods building, especially in the defense sector.
References
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[16] Bolton, M. 2003. Public sector performance measurement: Delivering greater accountability. Work Study, 52(1): 20-4.
[17] Broadbent, J. 2007. If you can’t measure it, how can you manage it? Management and governance in higher educational institutions. Public Money and Management, 27(3): 193-8.
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[19] Brunsson, N. 1994. Politicization and ‘company-ization’ - On institutional affiliation and confusion in the organizational world. Management Accounting Research, 5: 323-35.
[20] Burns, J., and J. Vaivio. 2001. Management accounting change. Management Accounting Research, 12(4): 389-402.
[21] Burns, J., and R.W. Scapens. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1): 3-25.
[22] Carlin, T.M. 2003. Victoria’s accrual output-based budgeting system – Delivering as promised? Some empirical evidence. Macquarie Graduate School of Management Working Paper Series No. WP 2003-23. DOI: https://dx.doi.org/10.2139/ssrn.473642
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[32] Gebreiter, F., and L. Ferry. 2016. Accounting and the ‘insoluble’ problem of health-care costs. European Accounting Review, 25(4): 719-33.
[33] González, A.M. and López, N.R. 2013. A Productivity And Efficiency Analysis Of The Security And Defence Technological And Industrial Base In Spain. Defence and Peace Economics, 24(22): 147–171. DOI:https://doi.org/10.1080/10242694.2012.663581
[34] Grossi, G., K.-M. Kallio, M. Sargiacomo, and M. Skoog. 2019. Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda. Accounting, Auditing and Accountability Journal, 33(1): 256-80. DOI:https://doi.org/10.1108/AAAJ-02-2019-3869
[35] Hartley, K., and S. Martin. 1993. Evaluating collaborative programmes. Defence Economics 4(2): 195-211. DOI: https://doi.org/10.1080/10430719308404759
[36] Hedberg, B., and S. Jönsson. 1978. Designing semi-confusing information systems for organizations in changing environments. Accounting, Organizations and Society, 3(1): 47-64.
[37] Hood, C. 1991. A Public management for all seasons? Public Administration, 69(1): 3-19.
[38] Hood, C. 1995. The ‘new public management’ in the 1980s: variations on a theme. Accounting, Organizations and Society, 20: 93-109.
[39] Jalali Aliabadi, F., B. Mashayekhi, and G. Gal. 2019. Budget preparers’ perceptions and performance-based budgeting implementation: The case of Iranian public universities and research institutes. Journal of Public Budgeting, Accounting and Financial Management, 31(1): 137-56. DOI: https://doi.org/10.1108/JPBAFM-04-2018-0037
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[41] Jones, C.S., and I.P. Dewing. 1997. The attitudes of NHS clinicians and medical managers towards changes in accounting controls. Financial Accountability and Management, 13: 261-80.
[42] Jönsson, S. 1982. Budgetary behaviour in local government - A case study over three years. Accounting, Organizations and Society, 7: 287-304.
[43] Kallio, K.-M., T.J. Kallio, J. Tienari, and T. Hyvönen. 2016. Ethos at stake: Performance management and academic work in universities. Human Relations, 69(3): 685-709.
[44] Kaplan, R.S., and D.P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review, 70(1): 71-9.
[45] Kaplan, R.S., and D.P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1): 75-85.
[46] Kinsella, D. 1990. Defence spending and economic performance in the United States: A causal analysis. Defence Economics, 1(4): 295-309. DOI: https://doi.org/10.1080/10430719008404669
[47] Kurunmäki, L. 2004. A hybrid profession – The acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29(3-4): 327-47.
[48] Kurunmäki, L., and P. Miller. 2006. Modernising government: The calculating self, hybridisation and performance measurement. Financial Accountability and Management, 22(1): 87-106.
[49] Kusi, N. 1994. Economic growth and defense spending in developing countries. Journal of Conflict Resolution, Peace Science Society (International), 38(1): 152-9.
[50] Lachmann, M., R. Trapp, and F. Wenger. 2016. Performance measurement and compensation practices in hospitals: An empirical analysis in consideration of ownership types. European Accounting Review, 25(4).
[51] Lapsley, I. 2009. New public management: The cruellest invention of the human spirit? Abacus, 45(1): 1-21.
[52] Llewellyn, S. 1996. Performance management in the social services: Its meaning and measurement. In Accounting and Performance Measurement. Issues in the Private and Public Sectors, edited by I. Lapsley, and F. Mitchell, 166-80. London: Paul Chapman Publishing.
[53] Lounsbury, M. 2008. Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33(4-5): 349-61.
[54] Lukka, K., and E. Vinnari. 2014. Domain theory and method theory in management accounting research. Accounting Auditing and Accountability Journal, 27(8): 1308-38.
[55] Lynch, R.L., and K.F. Cross. 1991. Measure Up! Yardsticks for Continuous Improvement. Cambridge: Brackwell Business.
[56] Mayston, D.J. 1985. Non-profit performance indicators in the public sector. Financial Accountability and Management, 1: 51-73.
[57] Meyer, M.W. and Zucker, L. 1989. Permanently Failing Organizations. Newbury Park, CA: Sage Publications.
[58] Midwinter, A. 1994. Developing performance indicators for local government: The Scottish experience. Public Money and Management, 14(2): 37-43.
[59] Modell, S. 2003. Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research, 14(4): 333-59.
[60] Modell, S. 2005. Students as consumers? An institutional field-level analysis of the construction of performance measurement practices. Accounting, Auditing and Accountability Journal, 18(4): 537-63.
[61] Modell, S. 2006. Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector. European Accounting Review, 15(2): 219-51.
[62] Niskanen, W.A. 1971. Bureaucracy and Representative Government. First Edition. New York: Routledge. DOI: https://doi.org/10.4324/9781315081878
[63] Oliver, C. 1991. Strategic responses to institutional processes. The Academy of Management Review, 16(1): 145-79.
[64] Ordynovych, A. 2020. Modern Trends in the Armed Forces of Ukraine Transformation toward NATO standards. Political Science and Security Studies Journal, 1(2): 69-76.
[65] Pizzini, M.J. 2006. The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society, 31(2): 179-210.
[66] Pollitt, C. 1986. Beyond the managerial model: The case for broadening performance assessment in government and the public services. Financial Accountability and Management, 2: 155-70.
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Published
2023-12-20
How to Cite
PAKHOLCHUK, Vadym et al.
Modern Approaches to Reforms in the Economy: Performance Measurement Development in the Armed Forces of Ukraine.
Theoretical and Practical Research in Economic Fields, [S.l.], v. 14, n. 2, p. 407 - 422, dec. 2023.
ISSN 2068-7710.
Available at: <https://journals.aserspublishing.eu/tpref/article/view/8225>. Date accessed: 28 apr. 2024.
doi: https://doi.org/10.14505/tpref.v14.2(28).19.
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