Abstract
The purpose of this paper is to identify factors affecting the quality of a performance measurement (PM) system with particular focus on its ability to produce valid, trustworthy information. The study is based on a cross-case study design. Interviews were conducted with reporters to the national performance measurement system of waiting times in Swedish healthcare. The study focuses on the premises that managing operations through measures is not possible without a functioning reporting system. Thus, in order to put any performance measurement system into practice, several types of resources are needed. The results from the study show large differences in the conditions for reporting within a healthcare performance measurement system. We propose how various resources, contextual factors and internal dynamics create conditions for reporting of waiting time data. This is described in a framework that clarifies six different patterns: (1) Encouraging reporting; (2) Active responsibility; (3) Limited opportunities for reporting; (4) Abandoned reporting; (5) Passive responsibility; and (6) Total inactivity. This study provides the scholarly field of quality management research with a theoretical model for understanding various components of a performance measurement system.