Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology

The purpose of this paper is to examine the process of institutionalizing and implementing Key Performance Indicators (KPIs) in a Malaysian local government (LG). New Institutional Sociology (NIS) is used to understand the various institutional pressures faced by the organization during the develo...

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Main Authors:	Hasbollah, Farhana, Mohd Alwi, Norhayati, Mohamad, Muslim Har Sani
Format:	Article
Language:	English
Published:	Universiti Indonesia 2018
Subjects:	HJ Public Finance HJ9701 Public accounting JS Local government Municipal government
Online Access:	http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/1/1037-4261-1-PB.pdf

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recordtype	eprints
spelling	iium-728972019-06-26T06:59:51Z http://irep.iium.edu.my/72897/ Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology Hasbollah, Farhana Mohd Alwi, Norhayati Mohamad, Muslim Har Sani HJ Public Finance HJ9701 Public accounting JS Local government Municipal government The purpose of this paper is to examine the process of institutionalizing and implementing Key Performance Indicators (KPIs) in a Malaysian local government (LG). New Institutional Sociology (NIS) is used to understand the various institutional pressures faced by the organization during the development and implementation process of KPIs. An interpretive case-study strategy was applied. A total of 22 interviews have been conducted with the top management of the LG. The findings suggest that the evolution of the Performance Management System (PMS) in the LG was a result of the directions of government through the Government Transformation Programme (GTP) and is still in its infancy stage. Although the LG has adopted the contemporary PMS, the old PMS; Annual Work Target (AWT) is still the dominant PMS. The KPIs initiative was considered as secondary PMS; therefore, it became as a complementary tool to the existing system. The study also discovered that the KPIs had brought several changes to the staff, departments, and the organization itself. The outcome of the KPIs' implementation, however, could not be studied. The research outcome has contributed to the existing performance management literature especially in the development of PMS within the Malaysian context by exploring the development and implementation of KPIs in an LG as well as the organizational changes within the organization. Universiti Indonesia 2018-12 Article PeerReviewed application/pdf en http://irep.iium.edu.my/72897/1/1037-4261-1-PB.pdf Hasbollah, Farhana and Mohd Alwi, Norhayati and Mohamad, Muslim Har Sani (2018) Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology. Jurnal Akuntansi dan Keuangan Indonesia,, 15 (2). pp. 180-200. ISSN 1829-8494 E-ISSN 2406-9701 http://jaki.ui.ac.id/index.php/home/article/view/1037/pdf_3 10.21002/jaki.2018.10
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ Public Finance HJ9701 Public accounting JS Local government Municipal government
spellingShingle	HJ Public Finance HJ9701 Public accounting JS Local government Municipal government Hasbollah, Farhana Mohd Alwi, Norhayati Mohamad, Muslim Har Sani Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
description	The purpose of this paper is to examine the process of institutionalizing and implementing Key Performance Indicators (KPIs) in a Malaysian local government (LG). New Institutional Sociology (NIS) is used to understand the various institutional pressures faced by the organization during the development and implementation process of KPIs. An interpretive case-study strategy was applied. A total of 22 interviews have been conducted with the top management of the LG. The findings suggest that the evolution of the Performance Management System (PMS) in the LG was a result of the directions of government through the Government Transformation Programme (GTP) and is still in its infancy stage. Although the LG has adopted the contemporary PMS, the old PMS; Annual Work Target (AWT) is still the dominant PMS. The KPIs initiative was considered as secondary PMS; therefore, it became as a complementary tool to the existing system. The study also discovered that the KPIs had brought several changes to the staff, departments, and the organization itself. The outcome of the KPIs' implementation, however, could not be studied. The research outcome has contributed to the existing performance management literature especially in the development of PMS within the Malaysian context by exploring the development and implementation of KPIs in an LG as well as the organizational changes within the organization.
format	Article
author	Hasbollah, Farhana Mohd Alwi, Norhayati Mohamad, Muslim Har Sani
author_facet	Hasbollah, Farhana Mohd Alwi, Norhayati Mohamad, Muslim Har Sani
author_sort	Hasbollah, Farhana
title	Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
title_short	Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
title_full	Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
title_fullStr	Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
title_full_unstemmed	Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology
title_sort	institutionalization of performance management system in a malaysian local government from the perspective of new institutional sociology
publisher	Universiti Indonesia
publishDate	2018
url	http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/ http://irep.iium.edu.my/72897/1/1037-4261-1-PB.pdf
first_indexed	2023-09-18T21:43:21Z
last_indexed	2023-09-18T21:43:21Z
_version_	1777413287566114816

Institutionalization of performance management system in a Malaysian local government from the perspective of new institutional sociology

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