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Featured researches published by Dorothea Greiling.


International Journal of Productivity and Performance Management | 2005

Performance measurement in the public sector: the German experience

Dorothea Greiling

Purpose – In recent public sector reforms performance measurement has been a central element in many countries. This article aims to review the use of performance measurement within the German public sector, to evaluate the state‐of‐the‐art and to give recommendations for improvement.Design/methodology/approach – After a brief overview of the intended purposes of performance measurement within new public management, based on a literature review, this article examines the state‐of‐the‐art of performance measurement in the German public sector. An evaluation, based on the identified intended purposes, well‐known methodological problems and empirical findings, follows. Recommendations are given, identifying various areas for improvement.Findings – The German public sector can be described as a late starter with respect to performance measurement. The full potential performance measurement may offer in the opinion of its supporters is not realised. The front runners of performance measurement are local govern...


International Journal of Productivity and Performance Management | 2006

Performance measurement: a remedy for increasing the efficiency of public services?

Dorothea Greiling

Purpose – Promoters of performance measurement are convinced that performance measurement can greatly contribute to an efficiency boost in the field of public services. The purpose of this article is to treat this as a hypothesis and examine this hypothesis from various theoretical perspectives.Design/methodology/approach – After some introductory remarks dealing with terminology, the article examines the potential offered by performance measurement and performance‐based contracting for increasing the efficiency of public service delivery. As a framework for this investigation, several theories are used in order to obtain a theory‐driven answer.Findings – The majority of the theories applied are sceptical about the assumption that performance measurement will act as an efficiency driver. All in all an ambivalent picture prevails.Research limitations/implications – Further research is required into the factors which ensure that performance measurement will function as an efficiency driver for public servic...


Public Performance & Management Review | 2013

Transparency, E-Government, and Accountability: Some Issues and Considerations

Arie Halachmi; Dorothea Greiling

Greater use of information and communications technology and e-government can increase governmental transparency. This, in turn, may invite citizen participation, foster e-governance, and facilitate e-democracy. However, beyond a certain point, more government openness may be dysfunctional if it reduces operational capacity. This article claims that in the real world, where the proverbial question is Why cant government be like business?, many public managers are challenged by the need to perform a balancing act between the pursuit of greater openness and private-sector efficiency. The article concludes that there is a need to develop theories, models, and trainings to assist managers in addressing this balancing challenge.


International Journal of Productivity and Performance Management | 2010

Balanced scorecard implementation in German non-profit organisations

Dorothea Greiling

Purpose - The purpose of this paper is to report on the results of an explorative empirical study among German non-profit organisations with respect to the implementation of the balanced scorecard (implementation levels, perspectives, major challenges and obstacles, missing and used performance measures and enabling factors). Design/methodology/approach - Empirical data are generated and the findings are interpreted based on a descriptive approach. The interpretation is linked to normative expectations regarding the design and use of the balanced scorecard in non-profit organisations. Findings - Most of the non-profit organisations which have been analysed in this paper are in an early phase of balanced scorecard implementation. The balanced scorecard is often used as a measurement tool and not as a management system. In most cases, participating organisations have an unexpected viewpoint with regard to their attitude towards the balanced scorecard, as they did not sufficiently adapt it to the distinct requirements of non-profit operations. Research limitations/implications - The findings are based on a sample of 20 non-profit organisations in the field of social services. Thus, the results cannot be generalised, and qualitative interviews as well as a longitude study could be helpful in gaining additional insight. Originality/value - The paper reports on firsthand empirical findings in an area which has not been extensively researched. Relevant non-profit literature has so far been dominated by how-to-do approaches and normative concepts.


Public Performance & Management Review | 2013

Accountability and Organizational Learning in the Public Sector

Dorothea Greiling; Arie Halachmi

Despite substantial expansion of the amount and scope of public accountability, government responsiveness, efficiency, and effectiveness have not significantly improved. Such a development may emerge as agencies move from accountability reporting with a short-term focus to dynamic accountability that examines long-run performance. Dynamic accountability requires ongoing organizational learning. The article examines possible enabling factors that would facilitate such organizational learning.


Journal of Economic Policy Reform | 2014

Sustainability reporting in Austrian and German local public enterprises

Dorothea Greiling; Birgit Grüb

Since the liberalisation of markets during the 1990s, the pressure on public sector entities to demonstrate their performance in financial and non-financial terms has increased. Compared to the private sector, accountability expectations and obligations are higher for public enterprises due to public ownership and objectives associated with the public mission. While there is a vast body of literature on public accountability in general, a research gap exists when it comes to linking the general debate of public accountability to sustainability reporting practices of public enterprises. Thus, the paper addresses the research questions about the performance of reporting practices of public enterprises with respect to public accountability and about the state of the art of sustainability reporting of public enterprises in Germany and Austria with respect to accountability. Therefore, this paper combines two research domains, social and environmental accounting research and the accountability of public enterprises. The paper reports the results of a survey, analysing the reporting practices of German and Austrian local public entities in particular. Annual reports and, if available, sustainability reports from 103 Austrian and German cities were examined.


International Journal of Public Sector Management | 2015

Sustainability reporting in the Austrian, German and Swiss public sector

Dorothea Greiling; Albert Anton Traxler; Sandra Stötzer

Purpose – The purpose of this paper is to investigate to what extent public sector entities in Austria, Germany and Switzerland apply sustainability reporting (SR) guidelines in line with the global reporting initiative (GRI) to respond to societal pressure. It further assesses the kind of data reported in order to illuminate whether well-balanced share of economic, environmental and social information are provided. Design/methodology/approach – This study provides an empirical analysis of SR based on a documentary analysis of external reports by public sector organisations (PSO) included in the GRI’s database for the years 2012-2014. Findings – PSO applying the GRI guidelines comply to a relatively great extent but show considerable variations and a clear imbalance of information reported concerning the three pillars of sustainable development. Originality/value – The paper offers insight into GRI reporting practices by PSO in Austria, Germany and Switzerland. Additionally, a country and sector compariso...


Archive | 2010

Leistungsfähigkeit des Sustainable Value-Ansatzes als Instrument des Sustainability Controlling

Dorothea Greiling; Daniela Ther

Nicht zuletzt durch den Klimawandel zeichnet sich ein Bewusstseinswandel ab, der in Richtung eines Bedeutungszuwachses der Berucksichtigung des Nachhaltigkeitsgedankens in der unternehmerischen Praxis geht. Markt-oder ressourcenorientierte Sustainability-Strategien haben ebenso Hochkonjunktur wie Ansatze des Social und Environmental Accounting. Zu den intensiv diskutierten Fragestellungen gehort auch, ob es finanziell von Vorteil ist, einen Fokus auf die okologische und soziale Performance zu legen. Befurworter argumentieren mit dem Zugang zu besseren Ressourcen, einem effektiveren Ressourcenmanagement im Sinne des ressourcenorientierten Ansatzes, mit den zusatzlichen Geschaftsmoglichkeiten (in wenig preissensitiven Bereichen) und den Kosteneinsparungen durch einen effizienteren Ressourceneinsatz. Verbesserte Stakeholderbeziehungen konnen zu geringeren Regulierungskosten fuhren. Kritiker hingegen verweisen auf die zusatzlichen Kosten fur ein Nachhaltigkeitsmanagement und konstatieren mit Bezug auf die Principal-Agent-Theorie, dass der diskretionare Spielraum des Managements zu Lasten der Shareholder zunimmt. Die empirische Evidenz bezuglich eines positiven oder negativen Zusammenhangs von Nachhaltigkeitsmanagement und finanzieller Performance ist uneinheitlich. Teilweise wird auch von einer u-formigen oder invers u-formigen Beziehung ausgegangen. Die beachtliche Heterogenitat der empirischen Ergebnisse wird unter anderem auf methodische Mangel, situative Faktoren oder auf die Existenz noch nicht identifizierender moderierender Variablen zuruckgefuhrt.


International Journal of Energy Sector Management | 2018

Expectations of Facebook users towards a virtual dialogue with their public utility

Sebastian Martin; Dorothea Greiling; Daniela Wetzelhütter

Purpose n n n n nA growing amount of German and Austrian utilities create own Facebook accounts to communicate with their stakeholders. Whereas existing studies describe how utility companies are currently using Facebook, to the best of the authors’ knowledge, there exists no study which focuses on the actual expectations of Facebook users. Nevertheless, as the occurrence of social media redefined stakeholders’ expectations, research on the expectations of Facebook users become crucial. Therefore, the purpose of this paper is to contribute to the existing social media literature by investigating the expectations of Facebook users towards a virtual stakeholder dialogue with their public utility companies on Facebook. n n n n nDesign/methodology/approach n n n n nEight German and six Austrian public utilities supported the empirical study by posting a link to an online survey on their Facebook account. In total, 258 Facebook users followed that link and completed the survey. n n n n nFindings n n n n nThe broad majority of participants expect public utility companies to use Facebook as a communication channel. They request to regularly receive a variety of information on different topics. In addition, participants want to have the opportunity to post general queries, complaints or criticism, suggestions for improvement, positive feedback or queries in a crisis situation. Moreover, the empirical data reveal that user-specific characteristics such as gender, age, country of residence, length of Facebook membership or number of Facebook friends impact the expectations towards a Facebook conversation. n n n n nOriginality/value n n n n nThe findings enable scholars and practitioners to gain in-depth insights into Facebook conversations from the actual user perspective.


Accounting, Auditing & Accountability Journal | 2018

Governmental accounting practitioners: cardigan removed, research agenda revealed

Mark Christensen; Dorothea Greiling; Johan Christiaens

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.,Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.,Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.,In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

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Birgit Grüb

Johannes Kepler University of Linz

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Albert Anton Traxler

Johannes Kepler University of Linz

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Arie Halachmi

Johannes Kepler University of Linz

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René Andeßner

Johannes Kepler University of Linz

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Sandra Stötzer

Johannes Kepler University of Linz

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Arie Halachmi

Johannes Kepler University of Linz

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Daniela Ther

Johannes Kepler University of Linz

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Hannah Hebesberger

Johannes Kepler University of Linz

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