Accounting for the Value of Performance Measurement from the Perspective of Midwestern Mayors

Abstract

This article studies the decades-long question, ''Does performance measurement matter?'' by examining how and why Midwest mayors perceive value in performance measurement. The results show that the tool is perceived positively, but its impact on decision making depends on whether performance measurement is integrated into strategic planning, goal setting, and internal communication between city council members and departmental staff and on whether major stakeholders are involved in developing performance measures. The article discusses the implications for future results-oriented reforms and concludes that simply reporting performance information in budgetary or public documents is not enough. Rather, a more comprehensive look at the implementation issues of performance measurement and performance budgeting is necessary.