Het gebruik van prestatie-informatie binnen publieke organisaties. Een onderzoek naar de doelstellingen en vormen van gebruik van prestatie-informatie bij de Koninklijke Luchtmacht

摘要

To design and implement a performance measurement system is one thing, making sure that the system is actually being used is something different (De Lancer Julnes & Holzer, 2001). Research shows that performance reports are often not being used by politicians and (senior) management (Van Dooren & Van de Walle, 2008). On top of that, other sources of information are being used in the accountability and control processes. In practice, design and implementation on the one hand and actual use on the other are not aligned. Also, the term “usage” has not been defined objective and precise between controlling and being accountable. This research tries to find a relationship between the predetermined goals of performance measurement and the actual use of performance information in public organizations. The central question is:What forms of use of performance information can be distinguished in public organizations and how are they related to the determined design objectives of the performance measurement system?In this research a conceptual model has been created relating goals of performance reports with forms of use. The goals of performance reports as they appear in literature and being used in this research are (Behn, 2003):•Evaluate;•Control;•Budget;•Motivate;•Promote;•Celebrate;•Learn;•Improve.Performance information is not always being used explicitly in decision making, but is considered a cognitive process (Kroll, 2011). The use of performance reports has not been defined objective and precise (Van Dooren & Van de Walle, 2008). Based on the different theories of performance reports (Jansen, 2008; Kroll, 2012; Moynihan, 2009; Van Dooren & Van de Walle, 2008) in this research the next forms of use have been identified: direct use for controlling, direct use for being accountable, indirect use as background information, indirect use in addition to other performance information and indirect use as a trigger for further research.An exploratory and descriptive research has been executed by means of a case study to establish the relationships between the goals of performance reporting and the form of use. The research has been conducted in three cases in the Royal Netherlands Air Force. The first case is the Commander of the Royal Netherlands Air Force and the goals and forms of use of performance measurement he envisions. The second and third case are operational units, subordinate to the Commander of the Royal Netherlands Air Force: Eindhoven Air Base and the Royal Netherlands Air Force Training Command on Woensdrecht Air Base. Members of the management team of each case have been interviewed through semi-structured interviews.Research shows that control is the dominant goal in the performance reporting. The goals budget, motivate, promote, celebrate, learn and improve are less present. Evaluate has not appeared in the research. Direct use for being accountable proves to be the most important form of use. Indirect forms of use (background information, addition to other performance information and a trigger for further research) come to a lesser extent. Furthermore these forms of use seem to be depending on the individual. Direct use for controlling does not appear in the research. The goal of performance reporting (control) is directly related to the form of use (direct use for being accountable).This research comes to the conclusion that in the Royal Netherlands Air Force one goal is the basis for the performance reports. The design of the performance reports is well defined. Other attainable goals are not taken into account as a consequence of this demarcation. The effectiveness of the performance reporting process could be improved if other goals are being considered when redefining the performance reporting process. The same goes for the forms of use of performance reports. The research shows an interest to address the other goals as well as a broader form of use of performance reports.