Like a number of other developing countries in recent years, Uganda has adopted a decentralized management structure for its public sector. Along with this restructuring came the devolution of budgetary responsibilities. Presents findings from a study of the impact of decentralization on Ugandan...

Recent developments in performance measurement and reporting systems in the UK National Health Service (NHS) have created new challenges in costing health care services. In particular, the introduction of the “National Reference Costing Exercise” (NRCE) has substantively changed the way in...

Purpose – This paper aims to examine the use of the balanced scorecard (BSC) as a performance management tool in the public sector. Drawing on a New Zealand study of local government organzations (LGOs), it seeks to identify issues and challenges in implementing the BSC in public sector...