Comprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reporting

Performance and accrual-based financial management systems as envisaged in the 1990 Chief Financial Officers (CFO) Act, the 1993 Government Performance and Results Act (GPRA), the 1996 Federal Financial Management Improvement Act (FFMIA) and related legislation have been in place since prior to the turn of the millennium. Nevertheless, although performance has been measured and financial accountability improved in U.S. federal government agencies, there remains a gap in reporting on operational efficiency and effectiveness. This dissertation extends research into performance management to determine the extent to which performance measurement systems report on operational efficiency and effectiveness and thereby further facilitate performance management. It examines outputs as the unit-of-analysis within the input-output-outcome framework of performance measurement and reporting systems and their integration with accrual-based financial management systems in assessing government operations. It challenges the predominantly outcomes-focused reporting system as insufficient to the objective of improved operational efficiency and effectiveness. The research methodology employs qualitative analysis of selected agency performance reports, interviews of selected agency senior managers and oversight officials, analysis of previous research on performance reporting, and analysis of GAO survey data. The research examines an increased focus on output reporting as a means to improve operational efficiency and the linkage of outputs to outcomes as an effectiveness measure. The research leads to the conclusion that very little output efficiency or effectiveness measurement and reporting is occurring. The failure to measure performance in this manner is to the considerable detriment of operational efficiency, effectiveness and cost reduction in the federal government.

Name thesis:degree_name

Ph. D.

Level thesis:degree_level

doctoral

Discipline thesis:degree_discipline

Public Administration and Public Affairs

Department dc:contributor.department

School of Public and International Affairs

Grantor dc:publisher

Virginia Tech

Year dc:date.issued

2014

Author dc:creator

• King, David Lorne

Chair dc:contributor.committeechair

• Wolf, James F.

Committee members dc:contributor.committeemember

• Dull, Matthew M.
• Hickok, Thomas A.
• Khademian, Anne M.

• Chief Financial Officers (CFO) Act
• Efficiency
• Effectiveness
• Federal Financial Management Improvement Act (FFMIA)
• Accrual Accounting
• Government Performance and Results Act (GPRA)
• Inputs
• Outcomes
• Outputs
• Performance Measurement
• Reporting

Statement dc:rights

• In Copyright

Licence dc:rights.uri

• http://rightsstatements.org/vocab/InC/1.0/

Dc Identifier Other

vt_gsexam:2058

OAI identifier oai:identifier

oai:vtechworks.lib.vt.edu:10919/25224