Public managers’ perception of performance information: the evidence from Polish local governments

Abstract

Performance management requires wise utilization of performance information to generate expected results. The framework of Performance Information Utilization (PIU) explains why and how performance information is used in the public sector, although it does so without recognizing the role of the information user’s perception. This article adapts the information system theories to conceptualize perception of performance information (PPI). Statistical analysis confirmed the validity of the construct and showed a significant relationship between quality and usefulness of performance information, and usefulness of multiple performance information systems. Tested model offers new insights in explaining the use of performance information in local governments.