Performance measurement and change: the case of Italian new public administration

This is a study of Management Control Systems (MCS) in the Italian public sector in the context of a significant change that is shifting these organisations from a bureaucratic toward a performance-oriented model. The paper aims to present a theoretical framework for developing an overall control system in public institutions. The research approach was structured in three main stages: an exploratory phase, based on a survey and in-depth studies; the theoretical definition of a tailored MCS; and its final testing in three public organisations. The empirical stage suggested the need to develop a modular system, based on a unit of analysis that is the "activity". The study suggests that activities characteristics can be combined to constitute four distinct types, which are the basis for building the MCS.