Accountability and Performance Measurement: A Stakeholder Perspective

16 Pages Posted: 10 Sep 2012 Last revised: 3 Feb 2014

See all articles by Julie Harrison

Julie Harrison

University of Auckland Business School

Paul Rouse

University of Auckland Business School

Charl de Villiers

University of Auckland Business School

Date Written: September 10, 2012

Abstract

Accountability and management accounting have strong links, especially around performance reporting. Many approaches, such as the balanced scorecard and Ramanathan’s (1985) accountability framework, stem from management accounting research and practice. Accountability and performance measurement are linked inextricably; in fact, the interpretation of performance requires accountability as its reference. Further, to make comparisons across organizations requires the identification of whose objectives are being served. The primary stakeholders provide the best accountability perspective because their goals reflect, generally, the largest section of the community. In this paper, the focus is on accountability in a school context to identify performance-reporting imperatives important to the wider public sector, including the identification of relevant stakeholders and the determination of appropriate performance models. In this way, both a framework for school performance management and a method for developing such frameworks for other applications are addressed.

Keywords: Performance frameworks, accountability, stakeholder theory, school performance

JEL Classification: H83, I21, M41

Suggested Citation

Harrison, Julie A and Rouse, Paul and de Villiers, Charl, Accountability and Performance Measurement: A Stakeholder Perspective (September 10, 2012). Journal of CENTRUM Cathedra: The Business and Economics Research Journal, Vol. 5, Issue 2, pp. 243-258, 2012, Available at SSRN: https://ssrn.com/abstract=2144429

Julie A Harrison (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

HOME PAGE: http://https://unidirectory.auckland.ac.nz/profile/j-harrison

Paul Rouse

University of Auckland Business School ( email )

Private Bag 92019
Auckland
New Zealand
+64 9 373 7599 (Phone)
+64 9 373 7406 (Fax)

Charl De Villiers

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

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