The financial management initiative in the u.k. public sector: the symbolic role of performance reporting

Abstract

The emerging principles of performance reporting are explored in the context of urban policy and inner city regeneration programmes in the UK, upon which a great deal of evaluative research has been carried out in the last decade. The paper questions the extent that performance management principles as embodied by the FMI are necessary for public accountability. It illustrates that implementation of performance reporting in the urban regeneration programme has had a symbolic role in generating myths and images about practice which imply that the “rational model” of decision making is in operation. The imposition of performance reporting cannot per se guarantee improvements, in the sense of learning, in the organising approaches adopted by public sector organisations.