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近几年来,关于绩效信息使用的实证研究势头正劲,但针对不同角色的量化研究尚不多见。基于先前对此领域的研究,我们深入考察了绩效信息使用的各种先例,包括个体因素、绩效测量相关因素和组织背景因素。通过对奥地利地方政府层面的不同角色群体进行量化问卷调查,我们为拥有行政权的市长、首席官员和首席财政官们勾勒出不同使用者特点的框架图。本研究证实了基于其他国家背景的研究发现,更好地了解了战略规划中影响使用绩效信息自由裁量权的一些新的个体因素。对实践工作者的启示了解影响绩效信息使用的因素非常重要,绩效测量是否值得引入,绩效信息使用是一个关键指标。研究结果显示,市长、首席官员、首席财政官使用绩效信息的频率取决于不同因素。本研究不仅有助于更好地了解一般的绩效测量应用情况,而且发现具有不同背景的使用者的特点,这对于开发绩效管理实施策略具有一定意义。
In recent years, empirical research on the use of performance information has gained momentum, but quantitative research on different roles is rare. Based on previous research in this area, we examined various precedents for the use of performance information, including individual factors, relevant factors in performance measurement, and organizational context. By conducting quantitative surveys of different groups of actors at the local government level in Austria, we outline the different user profiles for the mayor, chief officer, and chief financial officer with executive authority. This study confirms findings from other countries’ backgrounds that provide a better understanding of some of the new individual factors in strategic planning that affect the use of performance information discretion. Implications for Practicing Workers Understanding the factors that affect the use of performance information is important, whether performance measures are worth introducing and the use of performance information is a key indicator. The findings show that the frequency with which performance information is used by mayors, chief officers, and chief financial officers depends on a variety of factors. This study not only helps to understand better the general performance measurement applications, but also finds the characteristics of users with different backgrounds, which is of great significance for the development of performance management strategy.