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
[1] Abernethy, M.A., and J.U. Stoelwinder. 1990. Physicians and resource management in hospitals: An empirical investigation. Financial Accountability and Management, 6: 17-31.
[2] Agyemang, G., and J. Broadbent. 2015. Management control systems and research management in universities: an empirical and conceptual exploration. Accounting, Auditing and Accountability Journal, 28(7).
[3] Alach, Z. 2017. The use of performance measurement in universities. International Journal of Public Sector Management, 30(2): 102-17.
[4] Allison, G., and P. Zelikow. 1999. Essence of Decision: Explaining the Cuban Missile Crisis. Second Edition. New York: Longman.
[5] Almqvist, R. 2004. Icons of new public management – Four studies on competition, contracts and control. School of Business Research Report No. 2004:1, Stockholm University, Stockholm.
[6] Almqvist, R., and O. Högberg. 2003. A kaleidoscopic inquiry of organizational reforms – The district council reform in the City of Stockholm. Working paper, School of Business, Stockholm University, Stockholm.
[7] Almqvist, R., B. Catasús, and M. Skoog. 2011. Towards the next generation of public management: A study of management control and communication in the Swedish Armed Forces. International Journal of Public Sector Management, 24(2): 122-45. DOI: https://doi.org/10.1108/09513551111109035
[8] Andrews, R., and S. Van de Walle. 2013. New public management and citizens' perceptions of local service efficiency, responsiveness, equity and effectiveness. Public Management Review, 15(5): 762-83. DOI:http://dx.doi.org/10.1080/14719037.2012.725757
[9] Atkinson, A.A., Waterhouse, J.H., and Wells, R.B. 1997. A Stakeholder Approach to Strategic Performance Measurement. MIT Sloan Management Review, 38:25
[10] Balcaen, P., C. Bois, and C. Buts. 2022. A game-theoretic analysis of hybrid threats. Defence and Peace Economics, 33(1): 26-41. DOI: http://dx.doi.org/10.1080/10242694.2021.1875289
[11] Barton, A.D. 2004. How to profit from defence: A study in the misapplication of business accounting to the public sector in Australia. Financial Accountability and Management, 20(2): 281-304.
[12] Bekishov, R.S. 2021. Modern approaches to the organization of financial supply of the armed forces of the Kyrgyz Republic. Vestnik Universiteta, 12: 133-8. DOI: https://doi.org/10.26425/1816-4277-2020-12-133-138
[13] Billyard, A.P., and J.J. Donohue. 2016. A practical organizational efficiency measure. Defence and Peace Economics, 27(6): 794-819. DOI: http://dx.doi.org/10.1080/10242694.2014.987902
[14] Blanken, L.J., and J.J. Lepore. 2015. Performance measurement in military operations: Information versus incentives. Defence and Peace Economics, 26(5): 516-35. DOI:http://dx.doi.org/10.1080/10242694.2014.949548
[15] Bluszcz, J., and M. Valente. 2022. The economic costs of hybrid wars: The case of Ukraine. Defence and Peace Economics, 33(1): 1-25. DOI: http://dx.doi.org/10.1080/10242694.2020.1791616
[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.
[18] Broadbent, J., R. Laughlin, and S. Read. 1991. Recent financial and administrative changes in the NHS: A critical theory analysis. Critical Perspectives on Accounting, 2: 1-29.
[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
[23] Catasús, B., and Grönlund, A. 2005. More peace for less money: Measurement and accountability in the Swedish armed forces. Financial Accountability and Management, 21(4): 467–484. DOI:https://doi.org/10.1111/j.0267-4424.2005.00229.x
[24] Cohen, N. 2016. Forgoing new public management and adopting post-new public management principles: The on-going civil service reform in Israel. Public Administration and Development, 36(1): 20-34.
[25] Covaleski, M.A., and M.W. Dirsmith. 1983. Budgets as a means of control and loose coupling. Accounting, Organizations and Society, 8: 323-40.
[26] Covaleski, M.A., and M.W. Dirsmith. 1986. The budgetary process of power and politics. Accounting, Organizations and Society, 11: 193-214.
[27] Cyert, R.M., and J.G. March. 1992. A Behavioral Theory of the Firm. Cambridge: Blackwell Business.
[28] Daumoser, C., B. Hirsch, and M. Sohn. 2018. Honesty in budgeting: A review of morality and control aspects in the budgetary slack literature. Journal of Management Control, 29: 115-59.
[29] DiMaggio, P.J., and W.W. Powell. 1983. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review 48: 147-60.
[30] Eichenberg, R.C., and R. Stoll. 2003. Representing defense. Journal of Conflict Resolution, 47(4): 399-422. DOI: https://dx.doi.org/10.1177/0022002703254477
[31] Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R. and Voss, C. 1991. Performance Measurement in Service Business. London: CIMA.
[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
[40] Johansson, A.-C. 2019. Managing a systemic change on an operational level in a public organization: A case study of the Swedish Armed Forces. Master’s Thesis, Tampere University, Tampere.
[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.
[67] Porokhnya, V.M., and O. Ostapenko. 2019. Neural network and index forecasting of the strategies of development of the armed forces of Ukraine depending on their own economic opportunities and encroachments of the states of aggressors. SHS Web of Conferences 65: 04004. DOI:https://doi.org/10.1051/SHSCONF%2F20196504004
[68] Powell, W.W. 1991. Expanding the scope of institutional analysis. In The New Institutionalism in Organizational Analysis, edited by W.W. Powell, and P.J. DiMaggio. The University of Chicago Press.
[69] Powell, W.W., and P. DiMaggio. 1991. The New Institutionalism in Organizational Analysis. Chicago: University of Chicago Press.
[70] Rautiainen, A., and M. Jarvenpaa. 2012. Institutional logic and responses to performance measurement systems. Financial Accountability and Management, 28(2): 164-88.
[71] Rautiainen, A., E. Urquía-Grande, and C. Muñoz-Colomina. 2017. Institutional logics in police performance indicator development: A comparative case study of Spain and Finland. European Accounting Review, 26(2): 165-91. DOI: https://doi.org/10.1080/09638180.2015.1120412
[72] Reay, T., and C.R. Hinings. 2009. Managing the rivalry of competing institutional logics. Organization Studies, 30(6): 629-52.
[73] Scott, W.R. 1987. The adolescence of institutional theory. Administrative Science Quarterly, 32: 493-511.
[74] Skoog, M. 2003. Visualizing value creation through the management control of intangibles. Journal of Intellectual Capital, 4(4): 487-504.
[75] Sokolenko, L. 2023. The conceptual significance of internal audit in the armed forces of Ukraine. Oblik i finansi, 1(99): 49-55. DOI: https://doi.org/10.33146/2307-9878-2023-1%2899%29-49-55
[76] Ter Bogt, H.J., and R.W. Scapens. 2012. Performance management in universities: Effects of the transition to more quantitative measurement systems. European Accounting Review, 21(3): 451-97.
[77] Van der Stede, W.A. 2000. The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25: 609-22.
[78] Van Peursem, K.A., M.J. Prat, and S.R. Lawrence. 1995. Health management performance: A review of measures and indicators. Accounting, Auditing and Accountability Journal, 8: 34-70. DOI:https://doi.org/10.1108/09513579510103254
[79] Vasquez, J. 2001. Mapping the probability of war and analyzing the possibility of peace: The role of territorial disputes. Conflict Management and Peace Science, 18(2): 145-73.
[80] Veronesi, G., I. Kirkpatrick, and F. Vallascas. 2014. Does clinical management improve efficiency? Evidence from the English National Health Service. Public Money and Management, 34(1): 35-42.
[81] Wagner, R. 1994. Peace, war, and the balance of power. The American Political Science Review, 88(3): 593-607. DOI: https://doi.org/10.2307/2944797
[82] Wildavsky, A. 1975. Budgeting: A Comparative Theory of Budgeting. Boston: Little Brown and Co.
[83] Williams, B.G. 2012. Fighting with a double-edged sword? Proxy militias in Iraq, Afghanistan, Bosnia and Chechnya. In Making Sense of Proxy Wars: States, Surrogates and the Use of Force, edited by M. Innes, 61-88. Washington DC: Potomac Books.
[84] Yahelska, K., V. Tropina, A. Khomutenko, Y. Petlenko, K. Lantukh, and Y. Kryhan. 2021. Comparative analysis of methods for forecasting budget indicators. Estudios de Economia Aplicada, 39(3): 4521.
[85] Yakovlev, P. 2007. Arms Trade, Military Spending, and Economic Growth. Defence and Peace Economics, 18 (4): 317–38. DOI: https://doi.org/10.1080/10242690601099679
[2] Agyemang, G., and J. Broadbent. 2015. Management control systems and research management in universities: an empirical and conceptual exploration. Accounting, Auditing and Accountability Journal, 28(7).
[3] Alach, Z. 2017. The use of performance measurement in universities. International Journal of Public Sector Management, 30(2): 102-17.
[4] Allison, G., and P. Zelikow. 1999. Essence of Decision: Explaining the Cuban Missile Crisis. Second Edition. New York: Longman.
[5] Almqvist, R. 2004. Icons of new public management – Four studies on competition, contracts and control. School of Business Research Report No. 2004:1, Stockholm University, Stockholm.
[6] Almqvist, R., and O. Högberg. 2003. A kaleidoscopic inquiry of organizational reforms – The district council reform in the City of Stockholm. Working paper, School of Business, Stockholm University, Stockholm.
[7] Almqvist, R., B. Catasús, and M. Skoog. 2011. Towards the next generation of public management: A study of management control and communication in the Swedish Armed Forces. International Journal of Public Sector Management, 24(2): 122-45. DOI: https://doi.org/10.1108/09513551111109035
[8] Andrews, R., and S. Van de Walle. 2013. New public management and citizens' perceptions of local service efficiency, responsiveness, equity and effectiveness. Public Management Review, 15(5): 762-83. DOI:http://dx.doi.org/10.1080/14719037.2012.725757
[9] Atkinson, A.A., Waterhouse, J.H., and Wells, R.B. 1997. A Stakeholder Approach to Strategic Performance Measurement. MIT Sloan Management Review, 38:25
[10] Balcaen, P., C. Bois, and C. Buts. 2022. A game-theoretic analysis of hybrid threats. Defence and Peace Economics, 33(1): 26-41. DOI: http://dx.doi.org/10.1080/10242694.2021.1875289
[11] Barton, A.D. 2004. How to profit from defence: A study in the misapplication of business accounting to the public sector in Australia. Financial Accountability and Management, 20(2): 281-304.
[12] Bekishov, R.S. 2021. Modern approaches to the organization of financial supply of the armed forces of the Kyrgyz Republic. Vestnik Universiteta, 12: 133-8. DOI: https://doi.org/10.26425/1816-4277-2020-12-133-138
[13] Billyard, A.P., and J.J. Donohue. 2016. A practical organizational efficiency measure. Defence and Peace Economics, 27(6): 794-819. DOI: http://dx.doi.org/10.1080/10242694.2014.987902
[14] Blanken, L.J., and J.J. Lepore. 2015. Performance measurement in military operations: Information versus incentives. Defence and Peace Economics, 26(5): 516-35. DOI:http://dx.doi.org/10.1080/10242694.2014.949548
[15] Bluszcz, J., and M. Valente. 2022. The economic costs of hybrid wars: The case of Ukraine. Defence and Peace Economics, 33(1): 1-25. DOI: http://dx.doi.org/10.1080/10242694.2020.1791616
[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.
[18] Broadbent, J., R. Laughlin, and S. Read. 1991. Recent financial and administrative changes in the NHS: A critical theory analysis. Critical Perspectives on Accounting, 2: 1-29.
[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
[23] Catasús, B., and Grönlund, A. 2005. More peace for less money: Measurement and accountability in the Swedish armed forces. Financial Accountability and Management, 21(4): 467–484. DOI:https://doi.org/10.1111/j.0267-4424.2005.00229.x
[24] Cohen, N. 2016. Forgoing new public management and adopting post-new public management principles: The on-going civil service reform in Israel. Public Administration and Development, 36(1): 20-34.
[25] Covaleski, M.A., and M.W. Dirsmith. 1983. Budgets as a means of control and loose coupling. Accounting, Organizations and Society, 8: 323-40.
[26] Covaleski, M.A., and M.W. Dirsmith. 1986. The budgetary process of power and politics. Accounting, Organizations and Society, 11: 193-214.
[27] Cyert, R.M., and J.G. March. 1992. A Behavioral Theory of the Firm. Cambridge: Blackwell Business.
[28] Daumoser, C., B. Hirsch, and M. Sohn. 2018. Honesty in budgeting: A review of morality and control aspects in the budgetary slack literature. Journal of Management Control, 29: 115-59.
[29] DiMaggio, P.J., and W.W. Powell. 1983. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review 48: 147-60.
[30] Eichenberg, R.C., and R. Stoll. 2003. Representing defense. Journal of Conflict Resolution, 47(4): 399-422. DOI: https://dx.doi.org/10.1177/0022002703254477
[31] Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R. and Voss, C. 1991. Performance Measurement in Service Business. London: CIMA.
[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
[40] Johansson, A.-C. 2019. Managing a systemic change on an operational level in a public organization: A case study of the Swedish Armed Forces. Master’s Thesis, Tampere University, Tampere.
[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.
[67] Porokhnya, V.M., and O. Ostapenko. 2019. Neural network and index forecasting of the strategies of development of the armed forces of Ukraine depending on their own economic opportunities and encroachments of the states of aggressors. SHS Web of Conferences 65: 04004. DOI:https://doi.org/10.1051/SHSCONF%2F20196504004
[68] Powell, W.W. 1991. Expanding the scope of institutional analysis. In The New Institutionalism in Organizational Analysis, edited by W.W. Powell, and P.J. DiMaggio. The University of Chicago Press.
[69] Powell, W.W., and P. DiMaggio. 1991. The New Institutionalism in Organizational Analysis. Chicago: University of Chicago Press.
[70] Rautiainen, A., and M. Jarvenpaa. 2012. Institutional logic and responses to performance measurement systems. Financial Accountability and Management, 28(2): 164-88.
[71] Rautiainen, A., E. Urquía-Grande, and C. Muñoz-Colomina. 2017. Institutional logics in police performance indicator development: A comparative case study of Spain and Finland. European Accounting Review, 26(2): 165-91. DOI: https://doi.org/10.1080/09638180.2015.1120412
[72] Reay, T., and C.R. Hinings. 2009. Managing the rivalry of competing institutional logics. Organization Studies, 30(6): 629-52.
[73] Scott, W.R. 1987. The adolescence of institutional theory. Administrative Science Quarterly, 32: 493-511.
[74] Skoog, M. 2003. Visualizing value creation through the management control of intangibles. Journal of Intellectual Capital, 4(4): 487-504.
[75] Sokolenko, L. 2023. The conceptual significance of internal audit in the armed forces of Ukraine. Oblik i finansi, 1(99): 49-55. DOI: https://doi.org/10.33146/2307-9878-2023-1%2899%29-49-55
[76] Ter Bogt, H.J., and R.W. Scapens. 2012. Performance management in universities: Effects of the transition to more quantitative measurement systems. European Accounting Review, 21(3): 451-97.
[77] Van der Stede, W.A. 2000. The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25: 609-22.
[78] Van Peursem, K.A., M.J. Prat, and S.R. Lawrence. 1995. Health management performance: A review of measures and indicators. Accounting, Auditing and Accountability Journal, 8: 34-70. DOI:https://doi.org/10.1108/09513579510103254
[79] Vasquez, J. 2001. Mapping the probability of war and analyzing the possibility of peace: The role of territorial disputes. Conflict Management and Peace Science, 18(2): 145-73.
[80] Veronesi, G., I. Kirkpatrick, and F. Vallascas. 2014. Does clinical management improve efficiency? Evidence from the English National Health Service. Public Money and Management, 34(1): 35-42.
[81] Wagner, R. 1994. Peace, war, and the balance of power. The American Political Science Review, 88(3): 593-607. DOI: https://doi.org/10.2307/2944797
[82] Wildavsky, A. 1975. Budgeting: A Comparative Theory of Budgeting. Boston: Little Brown and Co.
[83] Williams, B.G. 2012. Fighting with a double-edged sword? Proxy militias in Iraq, Afghanistan, Bosnia and Chechnya. In Making Sense of Proxy Wars: States, Surrogates and the Use of Force, edited by M. Innes, 61-88. Washington DC: Potomac Books.
[84] Yahelska, K., V. Tropina, A. Khomutenko, Y. Petlenko, K. Lantukh, and Y. Kryhan. 2021. Comparative analysis of methods for forecasting budget indicators. Estudios de Economia Aplicada, 39(3): 4521.
[85] Yakovlev, P. 2007. Arms Trade, Military Spending, and Economic Growth. Defence and Peace Economics, 18 (4): 317–38. DOI: https://doi.org/10.1080/10242690601099679
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: 27 nov. 2024.
doi: https://doi.org/10.14505/tpref.v14.2(28).19.
Section
Articles
Non-Exclusive License under Attribution 4.0 International Public License (CC BY 4.0):
This ‘Article’ is distributed under the terms of the license CC-BY 4.0., which lets others distribute, remix, adapt, and build upon this article, even commercially, as long as they credit this article for the original creation. ASERS Publishing will be acknowledged as the first publisher of the Article and a link to the appropriate bibliographic citation (authors, article title, volume issue, page numbers, DOI, and the link to the Published Article on ASERS Publishing’ Platform) must be maintained.