Purpose – The aim of this paper is to create a framework in which the behaviour of unit costs in public sector outsourcing situations can be analysed. Design/methodology/approach – Explorative case study concentrating on theory building. Findings – Public sector organisations have not...

Purpose – This paper aims to identify the specific problems faced by the Finnish public sector organizations in designing and implementing performance measurement systems (PMS). Design/methodology/approach – An understanding of the problems is obtained by examining three case organizations...