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

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dc.contributor.authorKing, David Lorneen
dc.contributor.committeechairWolf, James F.en
dc.contributor.committeememberDull, Matthew M.en
dc.contributor.committeememberHickok, Thomas A.en
dc.contributor.committeememberKhademian, Anne M.en
dc.contributor.departmentSchool of Public and International Affairsen
dc.date.accessioned2014-01-30T09:00:57Zen
dc.date.available2014-01-30T09:00:57Zen
dc.date.issued2014-01-29en
dc.description.abstractPerformance 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.en
dc.description.degreePh. D.en
dc.format.mediumETDen
dc.identifier.othervt_gsexam:2058en
dc.identifier.urihttp://hdl.handle.net/10919/25224en
dc.publisherVirginia Techen
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subjectChief Financial Officers (CFO) Acten
dc.subjectEfficiencyen
dc.subjectEffectivenessen
dc.subjectFederal Financial Management Improvement Act (FFMIA)en
dc.subjectAccrual Accountingen
dc.subjectGovernment Performance and Results Act (GPRA)en
dc.subjectInputsen
dc.subjectOutcomesen
dc.subjectOutputsen
dc.subjectPerformance Measurementen
dc.subjectReportingen
dc.titleComprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reportingen
dc.typeDissertationen
thesis.degree.disciplinePublic Administration and Public Affairsen
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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