Diagnosing performance management and performance budgeting systems: A case study of the U.S. Navy
Abstract
We present here a case study of an organization
within the U.S. Navy that created a new organizational
construct and performance management system. We explore the
issues faced by naval leaders as they attempt to use their
performance information to make resource allocation decisions
at the sub-organization level, and base budgets at the
organization and service (navy) level. We attempt to diagnose
many of the practical problems a government organization
encounters when implementing a performance management
system, to include trying to inform budgets, and make
recommendations on actions that would improve the strength of
the performance system. We find in the organization a good
conceptual framework, organizational enthusiasm, and
reasonable attempts to link disparate information systems into a
coherent whole. The good intentions are hindered, however, by
inadequate accounting systems, a lack of understanding of cost
accounting methods, weak use of terminology and longstanding
institutional attitudes. This case confirms challenges associated
with both performance management systems and performance
budgeting found in the literature, and we offer
recommendations for public officials considering such
endeavors.
Description
DRMI Working Paper Series
The series is intended to convey the preliminary results of [DRMI] ongoing research. The research described in these papers is preliminary and has not completed the usual review process for Institute publications. We welcome feedback from readers and encourage you to convey your comments and criticisms directly to the authors.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.Related items
Showing items related by title, author, creator and subject.
-
Diagnosing Performance Management and Performance Budgeting Systems: A Case Study in the U.S. Navy
Webb, Natalie J.; Candreva, Philip J. (2010);We present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their ... -
Optimal Selection of Organizational Structuring for Complex System Development and Acquisitions
DeLaurentis, Daniel A. (Monterey, California. Naval Postgraduate School, 2017-06); PUR-AM-17-207Research suggests that product designs tend to reflect the structure of the organization in which they are conceived (i.e., "Conway's Law"). The development and acquisitions of a complex military system is strongly affected ... -
The Performance Information Processing Framework: Four cognitive models of performance information use
Webeck, Sean (Monterey, California: Naval Postgraduate School., 2019-06-13);The question of how public managers use public sector performance information received significant scholarly attention in recent years. The promise of performance management systems was to rationalize the decision making ...