The influence of performance management elements on Nigerian public sector performance : performance audit as moderator

The study examines the influence of the performance management elements on the organizational performance of the government ministries, departments and agencies (MDAs) in Nigeria, with the moderating effect of the performance audit. A questionnaire reflecting the study variables was designed for the...

Full description

Saved in:
Bibliographic Details
Main Author: Abubakar, Abdulkadir
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
Online Access:https://etd.uum.edu.my/7909/1/s900253_01.pdf
https://etd.uum.edu.my/7909/2/s900253_02.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.7909
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Saidin, Siti Zabedah
Ahmi, Aidi
topic HD58.9 Organizational Effectiveness.
spellingShingle HD58.9 Organizational Effectiveness.
Abubakar, Abdulkadir
The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
description The study examines the influence of the performance management elements on the organizational performance of the government ministries, departments and agencies (MDAs) in Nigeria, with the moderating effect of the performance audit. A questionnaire reflecting the study variables was designed for the conduct of the survey on the MDAs at the state governments’ level in Nigeria. A total number of 551 questionnaires were distributed among the targeted respondents. Hence, 322 usable responses were successfully retrieved to test 11 direct and indirect hypotheses formulated to address the highlighted research problems. The study is underpinned by institutional theory and supported by agency theory. Linear regression and hierarchical regression analysis were employed to analyze the data. The findings of the study revealed that, all the performance management elements exhibited a significant positive relationship with the organizational performance. However, the result of the hierarchical regression reveals that, performance audit moderates the relationship between performance reporting and organizational performance. In addition, no moderation evidence was found on other performance management elements. Specifically, the study’s major implication is that, the moderating strength of the performance audit has been tested on the relationship between performance management elements and organizational performance which is not common practice in the current literature. In addition, the study recommended that, in order to ensure efficient management of public resources, then, performance management system must be strengthened across government MDAs. Thus, the 3Es (efficiency, effectiveness and economy) would be firmly secured. Finally, the major limitation of the study is that, the data for the study were collected from the state governments MDAs only, thus, caution must be exercised in generalizing the findings on other tiers of governments in Nigeria. Hence, future studies should consider organizations at other levels.
format Thesis
qualification_name other
qualification_level Doctorate
author Abubakar, Abdulkadir
author_facet Abubakar, Abdulkadir
author_sort Abubakar, Abdulkadir
title The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
title_short The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
title_full The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
title_fullStr The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
title_full_unstemmed The influence of performance management elements on Nigerian public sector performance : performance audit as moderator
title_sort influence of performance management elements on nigerian public sector performance : performance audit as moderator
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2017
url https://etd.uum.edu.my/7909/1/s900253_01.pdf
https://etd.uum.edu.my/7909/2/s900253_02.pdf
_version_ 1747828287256657920
spelling my-uum-etd.79092021-04-28T03:23:13Z The influence of performance management elements on Nigerian public sector performance : performance audit as moderator 2017 Abubakar, Abdulkadir Saidin, Siti Zabedah Ahmi, Aidi Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD58.9 Organizational Effectiveness. The study examines the influence of the performance management elements on the organizational performance of the government ministries, departments and agencies (MDAs) in Nigeria, with the moderating effect of the performance audit. A questionnaire reflecting the study variables was designed for the conduct of the survey on the MDAs at the state governments’ level in Nigeria. A total number of 551 questionnaires were distributed among the targeted respondents. Hence, 322 usable responses were successfully retrieved to test 11 direct and indirect hypotheses formulated to address the highlighted research problems. The study is underpinned by institutional theory and supported by agency theory. Linear regression and hierarchical regression analysis were employed to analyze the data. The findings of the study revealed that, all the performance management elements exhibited a significant positive relationship with the organizational performance. However, the result of the hierarchical regression reveals that, performance audit moderates the relationship between performance reporting and organizational performance. In addition, no moderation evidence was found on other performance management elements. Specifically, the study’s major implication is that, the moderating strength of the performance audit has been tested on the relationship between performance management elements and organizational performance which is not common practice in the current literature. In addition, the study recommended that, in order to ensure efficient management of public resources, then, performance management system must be strengthened across government MDAs. Thus, the 3Es (efficiency, effectiveness and economy) would be firmly secured. Finally, the major limitation of the study is that, the data for the study were collected from the state governments MDAs only, thus, caution must be exercised in generalizing the findings on other tiers of governments in Nigeria. Hence, future studies should consider organizations at other levels. 2017 Thesis https://etd.uum.edu.my/7909/ https://etd.uum.edu.my/7909/1/s900253_01.pdf text eng public https://etd.uum.edu.my/7909/2/s900253_02.pdf text eng public https://sierra.uum.edu.my/record=b1699027~S1 other postdoctoral Universiti Utara Malaysia AbdulKhalid, S. N. (2008). New public management in Malaysia: In search of an efficient and effective service delivery. International Journal of Management Studies (IJMS), 15, 69-90. Abdullahi, Y. (2011). Public budget and budgetary control in Nigeria. Journal of Business and Organizational Development, 3, 21-27. Abubakar, A., Saidin, S. Z., & Ahmi, A. (2016). Performance Management Antecedents and Public Sector Organizational Performance: Empirical Evidence from Nigeria. International Journal of Economics and Financial Issues, 6(7S), 232-239. Abu-Jarad, I. Y., Yusof, N. A., & Nikbin, D. (2010). A review paper on organizational culture and organizational performance. International Journal of Business and Social Science, 1(3), 26-46. Adcroft, A., & Willis, R. (2005). The (un) intended outcome of public sector performance measurement. International Journal of Public Sector Management, 18(5), 386-400. Adeboye, A. (2014, 31st August). Performance measurement in governments. THISDAY Newspaper. Adeosun, K. (2016, March 7). Nigeria: The economic upside. Daily Trust Newspaper, P. 59. Adewumi, F. (2012). Victims as sacrificial lambs: A critique of public service reforms in Nigeria. Public sector reforms in Africa: Nigerian perspectives, 111-136. Adeyemo, D. O. (2005). Local government and health care delivery in Nigeria: a case study. J. Hum. Ecol, 18(2), 149-160. Adeyemo, D., & Salami, A. O. (2008). A review of privatization and public enterprises reform in Nigeria. Contemporary Management Research, 4(4). 401-418. Agbo, S., & Aruomoaghe, J. A. (2014). Performance audit: A tool for fighting corruption in the Nigeria’s public sector administration. International Journal of Management and Sustainability, 3(6), 374-383. Agbolade, O. K., & Anthony, S. O. (2011). Goal setting and performance appraisal in public sector of Nigeria: An empirical investigation. E3 Journal of Business Management and Economics Vol. 2 (3), 116-124. Agranoff, R. (2012). Collaborating to manage: A primer for the public sector: Georgetown University Press. Ajibolade, S. O., & Akinniyi, O. K. (2013). The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisation. British Journal of Arts and Social Sciences, 13(1), 164-179. Akinbuli, S. F. (2012). Evaluation of financial accountability in the public sector: A necessary concept for good governance. Arabian Journal of Business and Management Review, 1(3), 1-11. Al Athmay, A.-A. A. (2008). Performance auditing and public sector management in Brunei Darussalam. International Journal of Public Sector Management, 21(7), 798-811. Alexander, L., & Van Knippenberg, D. (2014). Teams in pursuit of radical innovation: A goal orientation perspective. Academy of Management Review, 39(4), 423-438. Almquist, R., Grossi, G., van Helden, G. J., & Reichard, C. (2013). Public sector governance and accountability. Critical Perspectives on Accounting, 24(7–8), 479-487. Alonso, J. M., Clifton, J., & Díaz-Fuentes, D. (2015). Did new public management matter? An empirical analysis of the outsourcing and decentralization effects on public sector size. Public Management Review, 17(5), 643-660. Althaus, C. (1997). The application of agency theory to public sector management. The New Contractualism, 137-153. Aluko, M. (2003). The impact of culture on organizational performance in selected textile firms in Nigeria. Nordic Journal of African Studies, 12(2), 164-179. Aminian, H., & Sabet, S. S. (2012). The relationship between performance audit and management tendency to strive towards organizational goal achievement. Australian Journal of Basic Applied Sciences, 6(13), 149-153. Anand, M. (2014). A Study of Financial Analysis in Textile Sector. Journal of Business Management & Social Sciences Research, 3(6), 80-86. Anderson, P. (1999). Perspective: Complexity theory and organization science. Organization science, 10(3), 216-232. Andrews, R., Boyne, G. A., & Walker, R. M. (2006). Strategy content and organizational performance: An empirical analysis. Public Administration Review, 66(1), 52-63. Andrews, R., Boyne, G. A., Meier, K. J., O'toole, L. J., & Walker, R. M. (2012). Vertical strategic alignment and public service performance. Public Administration, 90(1), 77-98. Antipova, T. (2013, July). Performance audit in budgetary entities. In Global Conference on Business & Finance Proceedings (Vol. 8, No. 2, p. 133). Institute for Business & Finance Research. Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14, 396–402. Arnaboldi, M., & Lapsley, I. (2008). Making management auditable: the implementation of best value in local government. Abacus, 44(1), 22-47. Arnaboldi, M., Lapsley, I., & Steccolini, I. (2015). Performance Management in the Public Sector: The Ultimate Challenge. Financial Accountability & Management, 31(1), 1-22. Arthur, A., Rydland, L. T., & Amundsen, K. (2012). The user perspective in performance auditing—A case study of Norway. American Journal of Evaluation, 33(1), 44-59. doi:1098214011408283. Aruwa, S. A. (2009). Government financial reporting and public accountability in Nigeria: unpublished. Asika, N. (1991). Research Methodology in the Behavioural Science, Ikeja. Longmen Nigeria Public liability company. Asika, N. (2000). Research methodology in the behavioural sciences. Lagos: Longman. Atkinson, A. B., & Stiglitz, J. E. (2015). Lectures on public economics. Princeton University Press. Aturuchi, E. G. (2016). Moral education and youth restiveness in Rivers state, Nigeria. International Journal of Religious and Cultural Practice, 2(1), 1-8. Ayers, R. S., Malgeri, J. R., & Press, J. E. (2014). Assessing senior performance councils: Structures, processes, and promising practices for implementing the GPRA Modernization Act of 2010. Public Performance & Management Review, 38(1), 152-186. Ayobami, O. I. (2014). Accountability and financial reporting issues in Nigeria: Considering a change from cash accounting to accrual accounting. International Journal of Management Sciences and Humanities, 2(1), 30-41. Babaita, I. S. (2001). Management problems in government parastatals: The Kwara state experience. Advances in Management, 2(1), 32-41. Badara, M. S & Saidin, S. Z. (2014). Internal audit effectiveness: Data screening and preliminary analysis. Asian Social Science, 10(10), 76-85. Bagozzi, R. P. (2011). Measurement and meaning in information systems and organizational research: Methodological and philosophical foundations. MIS Quarterly, 35(2), 261–292. Bakar, N. B. A., Saleh, Z., & Mohamad, M. H. S. (2011). Enhancing Malaysian Public Sector Transparency and Accountability: Lessons and Issues. European Journal of Economics, Finance and Administrative Sciences, 31, 133-145. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173. Barr, J., & Christie, A. (2015). Improving the Practice of Value for Money Assessment. Retrieved from www.ids.ac.uk/cdi Barrett AO, P. (2017). Effectiveness of the development and implementation of Australian public sector management and financial reforms: E= MC2. Public Money & Management, 1-6. Barrett, P. (2012). Performance auditing—addressing real or perceived expectation gaps in the public sector. Public Money & Management, 32(2), 129-136. Bartholomew, D. J., Knott, M., & Moustaki, I. (2011). Latent variable models and factor analysis: A unified approach (Vol. 904). John Wiley & Sons. Barton, H., Grönlund, A., Svärdsten, F., & Öhman, P. (2011). Value for money and the rule of law: the (new) performance audit in Sweden. International Journal of Public Sector Management, 24(2), 107-121. Barzelay, M. (1996). Performance Auditing and the New Public Management: Changing Roles and Strategies of Central Audit Institutions. Teoksessa Performance Auditing and the Modernisation of Government: OECD, PUMA. Paris. Bayraktar, N., & Moreno‐Dodson, B. (2015). How can public spending help you grow? An empirical analysis for developing countries. Bulletin of Economic Research, 67(1), 30-64. Behn, R. D. (2001). Rethinking democratic accountability. Washington, DC: Brookings Institution Press. Behn, R. D. (2002). The psychological barriers to performance management: Or why isn’t everyone jumping on the performance-management bandwagon? Public Performance and Management Review, 26, 5-25. Bemelmans-Videc, M.-L., Lonsdale, J. & Perrin, B. (2007). Making accountability work: dilemmas for evaluation and for audit. New Brunswick, Canada: Transaction Publishers. Berman, E., & Wang, X. (2000). Performance measurement in US counties: Capacity for reform. Public Administration Review, 60(5), 409-420. Bernard, H. R., & Bernard, H. R. (2012). Social research methods: Qualitative and quantitative approaches. California, USA: Sage. Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2-20. Berry, W. D., & Feildman, S. (1985). Multiple regression in practice. London: Sage University Papers series. Beugre, C. D., & Offodile, O. F. (2001). Managing for organizational effectiveness in sub- Saharan Africa: a culture-fit model. International Journal of Human Resource Management, 12(4), 535-550. Bhati, S. S. (2015). Relation between trust theory and agency theory. In S. Natarajan, M. Ganesh. Babu, B. Nagarjuna & R. Rajkumar (Eds.), Commerce and Management - A Modern Perspective (pp. 57-65). India: Archers and Elevators Publishing House Bititci, U. S., Bourne, M., Cross, J. A., Nudurupati, S. S., & Sang, K. (2015). Towards a Theoretical Foundation for Performance Measurement and Management. International Journal of Management Reviews, special issues. Bititci, U., Garengo, P., Dörfler, V., & Nudurupati, S. (2012). Performance measurement: Challenges for tomorrow. International Journal of Management Reviews, 14(3), 305-327. Bjorck, F. (2004, January). Institutional theory: A new perspective for research into IS/IT security in organisations. In System Sciences, 2004. Proceedings of the 37th Annual Hawaii International Conference on (pp. 5-pp). IEEE. Blackman, D. A., Buick, F., O'Donnell, M., O'Flynn, J. L., & West, D. (2012). Developing high performance: Performance management in the Australian Public Service. Crawford School Research Paper (12-09). Boland, T., & Fowler, A. (2000). A systems perspective of performance management in public sector organisations. International Journal of Public Sector Management, 13(5), 417-446. Boone, H. N., & Boone, D. A. (2012). Analyzing likert data. Journal of Extension, 50(2), 1-5. Borsboom, D., & Mellenbergh, G. J. (2007). Test validity in cognitive assessment. Cognitive diagnostic assessment for education: Theory and applications, 85-115. Bourne, M., Melnyk, S. A., Bititci, U., Platts, K., & Andersen, B. (2014). Emerging issues in performance measurement. Management Accounting Research, 2(25), 117-118. Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7), 754-771. Bovens, M. (2007). Analysing and assessing accountability: a conceptual framework1. European Law Journal, 13(4), 447-468. Bovens, M. (2010). Two Concepts of Accountability: Accountability as a Virtue and as a Mechanism. West European Politics, 33(5), 946-967. Bovens, M. A. (2006). Analysing and Assessing Public Accountability. A Conceptual Framework. European Governance Papers (EUROGOV), 100, 1-37. Bowerman, M. (1995). Auditing performance indicators: the role of the Audit Commission in the Citizen's Charter initiative. Financial Accountability & Management, 11(2), 171-183. Bowerman, M., Humphrey, C., & Owen, D. (2003). Struggling for supremacy: the case of UK public audit institutions. Critical Perspectives on Accounting, 14(1), 1-22. Boyne, G. A. (2010). Performance management: Does it work? In R. M. Walker, G. A. Boyne, & G. A. Brewer (Eds.), Public management and performance (pp. 207-226). Cambridge, NY: Cambridge University Press. Boyne, G., Gould-Williams, J., Law, J., & Walker, R. (2002). Plans, performance information and accountability: the case of best value. Public Administration, 80(4), 691-710. Braam, G. J., & Nijssen, E. J. (2004). Performance effects of using the balanced scorecard: a note on the Dutch experience. Long Range Planning, 37(4), 335-349. Brewer, G. A., & Selden, S. C. (2000). Why elephants gallop: Assessing and predicting organizational performance in Federal agencies. Journal of Public Administration Research and Theory, 10(4), 685-712. Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11(3), 281-306. Bringselius, L. (2012). Efficiency, economy and effectiveness–but what about ethics? Paper presented at the EIASM, Milan, Italy. Brinkerhoff, D. W., & Brinkerhoff, J. M. (2015). Public sector management reform in developing countries: Perspectives beyond NPM orthodoxy. Public Administration and Development, 35(4), 222-237. Broadbent, J., & Guthrie, J. (1992). Changes in the public sector: A review of recent “alternative” accounting research. Accounting, Auditing & Accountability Journal, 5(2). Brunsson, N. (1994). Politicization and'company-ization'—on institutional affiliation and confusion in the organizational world. Management Accounting Research, 5(3), 323-335. Bruton, G. D., Ahlstrom, D., & Li, H. L. (2010). Institutional theory and entrepreneurship: where are we now and where do we need to move in the future?. Entrepreneurship theory and practice, 34(3), 421-440. Bryan, K. & Ejumudo, O. (2013). Gender equality and women empowerment in Nigeria: Desirability and inevitability of a pragmatic approach. Developing Country Studies, 3(4), 59-66. Bryman, A., & Bell, E. (2015). Business research methods. Fourth edition. United Kingdom: Oxford university press. Bryson, J. M., Crosby, B. C., & Bloomberg, L. (2014). Public value governance: Moving beyond traditional public administration and the new public management. Public Administration Review, 74(4), 445-456. Buckingham, M., & Goodall, A. (2015). Reinventing performance management. Harvard Business Review, 93(4), 40-50. Burkhart, N., & Goldman, A. (2013). AICPA Standard guidelines for performance audits. Button, S. B., Mathieu, J. E., & Zajac, D. M. (1996). Goal orientation in organizational research: A conceptual and empirical foundation. Organizational Behavior and Human Decision Processes, 67(1), 26-48. Byrne, B. M. (2010). Structural Equation Modeling with AMOS; Basic Concepts, Application and Programming (2nd ed.). New York: Routledge Taylor and Francis Group New York. Campbell, J. W. (2015). Identification and performance management: An assessment of change-oriented behavior in public organizations. Public Personnel Management, 44(1), 46-69. Cardinaels, E., & van Veen-Dirks, P. M. (2010). Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard. Accounting, Organizations and Society, 35(6), 565-578. Carlos, P. J., Paula, R. A., & Sally, D. (2014). The role of corporate culture, market orientation and organisational commitment in organisational performance: The case of non-profit organisations. Journal of Management Development, 33(4), 374-398. Carmeli, A., & Tishler, A. (2004). The relationships between intangible organizational elements and organizational performance. Strategic Management Journal, 25(13), 1257-1278. Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society, 29(3), 243-267. Cavana, R., Dalahaye, B., & Sekaran, U. (2001). Applied research: Qualitative and Quantitative method. Australia: John wiley & sons. Chaplin, W.F. (1991). The next generation of moderator research in personality psychology. Journal of Personality, 59,143–178. Chen, C. W. (1997). Detection of additive outliers in bilinear time series. Computational Statistics & Data Analysis, 24(3), 283-294. Chen, P. F., He, S., Ma, Z., & Stice, D. (2016). The information role of audit opinions in debt contracting. Journal of Accounting and Economics, 61(1), 121-144. Christensen, & Yoshimi, H. (2003). Public sector performance reporting: new public management and contingency theory insights. Government Auditing Review, 10(3), 71-83. Christensen, Mark, & Yoshimi, H. (2001). A two‐country comparison of public sector performance reporting: The Tortoise and Hare? Financial Accountability & Management, 17(3), 271-289. Christensen, T., & Lægreid, P. (2015). Performance and accountability—A theoretical discussion and an empirical assessment. Public Organization Review, 15(2), 207-225. Christensen, T., Jantz, B., & Lægreid, P. (2014a). Accountability and performance in welfare administration reform. Comparing Norway and Germany. A working paper (1503-0946). Christensen, T., Jantz, B., & Lægreid, P. (2014b). In search of the Holy Grailaccountability and performance in welfare administration reform. In paper to be presented at the workshop on “Administrative organization and the welfare state: wicked issues and the challenges of accountability, legitimacy and coordination”, Universidad de Salamanca. Chukwuebuka, E. C., & Chidubem, I. V. (2011). The political economy of public service accountability in Nigeria. Arabian Journal of Business and Management Review, 1(4), 8-18. Chun, Y. H., & Rainey, H. G. (2005). Goal ambiguity and organizational performance in U. S Federal agencies. Journal of Public Administration Research and Theory, 15, 529-557. Civil Service Handbook of the Federal Republic of Nigeria (1997). Career management office. Clifton, J. and Díaz-Fuentes, D. (2011) The OECD and Phases in the International Political Economy, 1961– 2011. Review of International Political Economy, 18(5), 552–69. Coakes, S.J., & Steed, L.G. (2003). SPSS: Analysis without anguish. Sydney: John Wiley & Sons. Cohen, J. (1988). Statistical Power Analysis for the Behavioral sciences, (2nd ed). New Jersey: Lawrence Erlbaum Associates. Cohen, J., Cohen, P., West, S. G., & Aiken, L. S. (2013). Applied multiple regression/correlation analysis for the behavioral sciences. (3rd edition). New Jersey: Routledge. Cohn Berman, B. J. (2008). Involving the public in measuring and reporting local government performance. National Civic Review, 97(1), 3-10. Collier, J. E., & Bienstock, C. C. (2007). An analysis of how nonresponse error is assessed in academic marketing research. Marketing Theory, 7(2), 163–183. Doi:10.1177/1470593107076865. Comrey, A. L., & Lee, H. B. (2013). A first course in factor analysis. New Jersey: Psychology Press. Comrey, A.L., & Lee, H.B. (1992). A first course in factor analysis (2nd ed.). Hillsdale, New Jersey: Lawrence Erlbaum Associates. Connolly, C., & Hyndman, N. (2004). Performance reporting: a comparative study of British and Irish charities. The British Accounting Review, 36(2), 127-154. Constitution of the FRN (1999). Coste, A.-I., & Tudor, A. T. (2013). Service Performance-Between Measurement and Information in the Public Sector. Procedia-Social and Behavioral Sciences, 92, 215-219. Cousineau, D., & Chartier, S. (2015). Outliers detection and treatment: A review. International Journal of Psychological Research, 3(1), 58-67. Craig, R., Amernic, J., & Tourish, D. (2014). Perverse audit culture and accountability of the modern public university. Financial Accountability & Management, 30(1), 1-24. Cramer, D. (2003). Advanced Quantitative Data Analysis. Maidenhead, Philadelphia: Open University Press. Creswell, J. W. (2012). Educational research: planning, conducting and evaluating quantitative and qualitative research. (4th edition). Edward brothers inc. Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. (4th edition). Los Angeles: Sage publications. Cunningham, G. M., & Harris, J. E. (2005). Toward a theory of performance reporting to achieve public sector accountability: A field study. Public Budgeting & Finance, 25(2), 15-42. Curristine, T., & Flynn, S. (Eds.). (2013). In search of results: Strenthening public sector performance. Washington, DC: International Monetary Fund publication services. Curristine, T., Lonti, Z., & Joumard, I. (2007). Improving public sector efficiency: Challenges and opportunities. OECD Journal on Budgeting, 7(1), 1-41. Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional theory and institutional change: Introduction to the special research forum. Academy of Management Journal, 45(1), 45-56. Daft, R. L., & Lengel, R. H. (2000). Fusion leadership: Unlocking the subtle forces that change people and organizations. San Francisco: Berrett-Koehler Publishers. Davis, S., & Albright, T. (2004). An investigation of the effect of balanced scorecard implementation on financial performance. Management accounting research, 15(2), 135-153. Dawson, J. F. (2014). Moderation in management research: What, why, when, and how. Journal of Business and Psychology, 29(1), 1-19. De Bruijn, H. (2002). Performance measurement in the public sector: Strategies to cope with the risks of performance measurement. International Journal of Public Sector Management, 15(7), 578-594. De Geuser, F., Mooraj, S., & Oyon, D. (2009). Does the balanced scorecard add value? Empirical evidence on its effect on performance. European Accounting Review, 18(1), 93-122. de Grosbois, D. (2016). Corporate social responsibility reporting in the cruise tourism industry: A performance evaluation using a new institutional theory based model. Journal of Sustainable Tourism, 24(2), 245-269. de Lancer Julnes, P., & Holzer, M. (2001). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Public Administration Review, 61(6), 693-708. de Waal, A. A. (2010). Performance-driven behavior as the key to improved organizational performance. Measuring Business Excellence, 14(1), 79-95. de Waal, A., & Kourtit, K. (2013). Performance measurement and management in practice: Advantages, disadvantages and reasons for use. International Journal of Productivity and Performance Management, 62(5), 446-473. Demaki, G. O. (2013). Standards and practice of corporate governance in the public sector in Nigeria. Journal of Contemporary Management, 1, 113-118. Dewettinck, K., & van Dijk, H. (2013). Linking Belgian employee performance management system characteristics with performance management system effectiveness: exploring the mediating role of fairness. The International Journal of Human Resource Management, 24(4), 806-825. Dicker, J. (2010). How Should We Measure Public Sector Performance? Viewpoint Paper for the, 2020. DiMaggio, P., & Powell, W. W. (1983). The iron cage revisited: Collective rationality and institutional isomorphism in organizational fields. American Sociological Review, 48(2), 147-160. Dittenhofer, M. (2001). Performance auditing in governments. Managerial Auditing Journal, 16(8), 438-442. Doherty, N. F., McConnell, D. J., & Ellis-Chadwick, F. (2013). Institutional responses to electronic procurement in the public sector. International Journal of Public Sector Management, 26(6), 495-515. Dubey, R., Gunasekaran, A., & Ali, S. S. (2015). Exploring the relationship between leadership, operational practices, institutional pressures and environmental performance: A framework for green supply chain. International Journal of Production Economics, 160, 120-132. Dubnick, M. (2005). Accountability and the promise of performance: In search of the mechanisms. Public Performance & Management Review, 28(3), 376-417. Dubnick, M., & Frederickson, H. G. (2011). Public accountability: Performance measurement, the extended state, and the search for trust. National Academy of Public Administration & The Kettering Foundation. Dunk, A. S., & Lysons, A. F. (1997). An analysis of departmental effectiveness, participative budgetary control processes and environmental dimensionality within the competing values framework: A public sector study. Financial Accountability & Management, 13(1), 1-15. Dunleavy, P., Margetts, H., Bastow, S. & Tinkler, J. (2006) New Public Management Is Dead – Long Live Digital-Era Governance. Journal of Public Administration Research and Management, 16(3), 467–94. Egbe, E. J. (2014). Native authorities and local government reforms in Nigeria since 1914. Journal of Humanities and Social Sciences, 19(3), 113-127. Ehtesham, U. M., Tahir, M. M. & Shakil, A. M.(2011), Relationship between organizational culture and performance management practices: A case of a university in Pakistan. Journal of Competitiveness, 3 (4). 78–86. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74. Ejere, E. S. (2013). Promoting accountability in public sector management in today’s democratic Nigeria. Encontros Científicos-Tourism & Management Studies, 3, 953-964. Ekpe, D. E., Eja, A. E. & John, E. I. (2014). Women, gender equality in Nigeria: A critical analysis of socioeconomic and political gender issues. Journal of Research in Peace, Gender and Development, 4(1), 15-20. Ekweremadu, I. (2012). Governors, lawmakers move to curb FG's power, THISDAY Newspaper. Elum, Z. A., Mopipi, A. & Henri-Ukoha, A. (2016). Oil exploitation and its socioeconomic effects on the Niger-Delta region of Nigeria. Environmental Science & Pollution Research, 23(13), 12880-12889. Emmanuel, C., Otley, D., & Merchant, K. (1990). Accounting for management control. In Accounting for Management Control, 357-384. Springer US. Ene, J. C., Ene, E. E., & Tsegba, I. N. (2014). Driving performance through strategic and financial planning: The Nigerian experience. Journal of Business and Management, 16(12), 74-83. English, L. M. (2007). Performance audit of Australian public private partnerships: legitimising government policies or providing independent oversight?. Financial Accountability & Management, 23(3), 313-336. Esu, B. B., & Inyang, B. J. (2009). A case for performance management in the public sector in Nigeria. International Journal of Business and Management, 4(4), 98-105. Evans, J. R. (2004). An exploratory study of performance measurement systems and relationships with performance results. Journal of operations Management, 22(3), 219-232. Eze, N. M., & Ibrahim, M. M. (2015). Value for money audit: A veritable tool for expenditure management. International Journal of Financial Research, 6(3), 150-162. Fabrigar, L. R., & Wegener, D. T. (2011). Exploratory factor analysis. Oxford University Press. Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282. Field, A. (2009). Discovering statistics using SPSS. Los Angel:Sage. Fine, B. (2006). The new development economics: After the Washington consensus. London: Zed Books. Ford, J. K., Smith, E. M., Weissbein, D. A., Gully, S. M., & Salas, E. (1998). Relationships of goal orientation, metacognitive activity, and practice strategies with learning outcomes and transfer. Journal of Applied Psychology, 83(2), 218. Fowler Jr, F. J. (2013). Survey research methods. (5th edition). Los Angeles: Sage publications. Franklin, S. & Walker, C. (2010) Survey methods and practices. Statistics Canada. Social Survey Methods Division Frazier, P. A., Tix, A. P., & Barron, K. E. (2004). Testing moderator and mediator effects in counseling psychology research. Journal of Counseling Psychology, 51(1), 115. Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organizations. Journal of public administration research and theory, 14(3), 283-307. Funnell, W., & Wade, M. (2012). Negotiating the credibility of performance auditing. Critical Perspectives on Accounting, 23(6), 434-450. Gailmard, S. (2012). Accountability and Principal-Agent Models. Chapter prepared for the Oxford Handbook of Public Accountability. Gajda-Lupke, O. (2009). Performance measurement methods in the public sector. Poznan University of Economics Review, 9(1), 67-88. GAOReport. (2013). Managing for Result. Garnett, J. L., Marlowe, J., & Pandey, S. K. (2008). Penetrating the performance predicament: communication as a mediator or moderator of organizational culture’s impact on public organizational performance. Public Administration Review, 68(2), 266-281. Gay, L., Mills, G., & Airasian, P. (2006). Educational research: competencies for analysis and application (8th ed.). Uppersaddle River, New Jersey: Pearson Education International, Inc. Gendron, Y., Cooper, D. J., & Townley, B. (2001). In the name of accountability-state auditing, independence and new public management. Accounting, Auditing & Accountability Journal, 14(3), 278-310. Gendron, Y., Cooper, D. J., & Townley, B. (2007). The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society, 32(1), 101-129. Glynn, J. J. (1996). Performance auditing and performance improvement in government: public sector management reform, changing accountabilities and the role of performance audit. A paper presented at the symposium of Public Management (PUMA) service of OECD held in Paris. Goh, S. C. (2012). Making performance measurement systems more effective in public sector organizations. Measuring Business Excellence, 16(1), 31-42. Gorondutse, A. H., & Hilman, H. (2014). Effect of business social responsibility (BSR) on performance of SMEs: Data screening and preliminary analysis. Asian Social Science, 10(8), 103. Grace, N. O. (2014). New public management and accrual accounting basis for transparency and accountability in the Nigerian public sector. IOSR Journal of Business and Management, 16(7), 104-113. Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689-706. Grigoroudis, E., Orfanoudaki, E., & Zopounidis, C. (2012). Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard. Omega, 40(1), 104-119. Grindle, M. S. (1997). Divergent cultures? When public organizations perform well in developing countries. World Development, 25(4), 481-495. Guerreiro, M. S., Rodrigues, L. L., & Craig, R. (2015). Institutional change of accounting systems: the adoption of a regime of adapted International Financial Reporting Standards. European Accounting Review, 24(2), 379-409. Habib, A. (2015). A Comparison of financial performance of banking industry in Pakistan. Journal of Poverty, Investment and Development, 13, 1-10. Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications. Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414-433. Hair, J., Black, W., Anderson, R., & Tatham, R. (2006). Multivariate data analysis (6th edition). Upper saddle river, New Jersey: Pearson parentice hall. Hair, J., Black, W., Babin, B., Andersen, R., & Tatham, R. (2010). Multivariate data analysis (7th ed.). Upper Saddle River: New Jersey: Pearson Prentice hall. Halachmi, A., & Greiling, D. (2011). Imagined promises versus real challenges to public performance management. International Journal of Productivity and Performance Management, 60(1), 24-40. Hawkins, D. F. (1975). Estimation of nonresponse bias. Sociological Methods and Research, 3(4), 461–488. Hayes, A. F. (2013). Introduction to mediation, moderation, and conditional process analysis: A regression-based approach. New York: Guilford Press. Heinrich, C. J., & Marschke, G. (2010). Incentives and their dynamics in public sector performance management systems. Journal of Policy Analysis and Management, 29(1), 183. Hill, T., Smith, N. D., & Mann, M. F. (1987). Role of efficacy expectations in predicting the decision to use advanced technologies: The case of computers. Journal of Applied Psychology, 72(2), 307. Hinchliffe, K. (2002). Public expenditures on education in Nigeria: Issues, estimates and some implications: Africa Region, World Bank. Hood, C. (1995a). Contemporary public management: a new global paradigm? Public Policy and Administration, 10(2), 104-117. Hood, C. (1995b). The “New Public Management” in the 1980s: variations on a theme. Accounting, Organizations and Society, 20(2), 93-109. Hood, C., & Peters, G. (2004). The middle aging of new public management: into the age of paradox?. Journal of public administration research and theory, 14(3), 267-282. Hoque, Z. (2005). Linking environmental uncertainty to non-financial performance measures and performance: a research note. The British Accounting Review, 37(4), 471-481. Hoque, Z., & Adams, C. (2011). The rise and use of balanced scorecard measures in Australian government departments. Financial Accountability & Management, 27(3), 308-334. Hoque, Z., & Moll, J. (2001). Public sector reform-implications for accounting, accountability and performance of state-owned entities-an: Australian perspective. International Journal of Public Sector Management, 14(4), 304-326. Humphrey, C., Miller, P., & Scapens, R. W. (1993). Accountability and accountable management in the UK public sector. Accounting, Auditing & Accountability Journal, 6(3), 7-29. Husain, I., & Faruqee, R. (Eds.). (1994). Adjustment in Africa: Lessons from country case studies. World Bank Publications. Husted, B. W. (2000). A contingency theory of corporate social performance. Business & Society, 39(1), 24-48. Hutcheson, G., & Sofroniou, N. (1999). The multivariate social scientist. London: Sage. Hyndman, N. S., & Anderson, R. (1995). The use of performance information in external reporting: an empirical study of UK executive agencies. Financial Accountability & Management, 11(1), 1-17. Ibanichuka, E. A. L., & Aca, O. K. J. (2014). A critique on cash basis of accounting and budget implementation in Nigeria. European Journal of Accounting Auditing and Finance Research, 2(3), 69-83. Ibietan, J. (2013). New Public Management and Public Service Effectiveness in Nigeria: A Pragmatic Discourse. Public Policy and Administration Research, 3(7), 53-61. Idemobi, E. I., & Onyeizugbe, C. (2011). Performance management as an imperative for effective performance in delta state of Nigerian public owned organizations. Sacha Journal of Policy and Strategic Studies, 1(2), 46-54. Idris, F., Rahman, N. M. N. A., Hassan, M. E. M., Aminudin, N., & Alolayyan, M. N. (2013). Validating dimensions of operations flexibility in Malaysian service firms: a confirmatory factor analytics approach. International Journal of Services and Operations Management, 14(1), 79-94. IFAC. (2013). Good governance in the public sector - Consultation draft for an international framework: IFAC & CIPFA. Ihedioha, E. (2013). [Legislative issues in fiscal federalism in Nigeria]. Ihimodu, I. I. (1986). Managing public commercial enterprises in Nigeria: the case of Kwara State commercial parastatals. Public Administration and Development, 6(3), 223-238. Ijeoma, N. (2014). The impact of international public sector accounting standard (IPSAS) on reliability, credibility and integrity of financial reporting in state government administration in Nigeria. International Journal of Technology Enhancements and Emerging Engineering research, 2(3), 1-8. Ijeoma, N. B., & Nwufo, C. I. (2015). Impediments of the audit function in the public sector: a critical analysis of the constraints of Auditor-General for the federation of Nigeria. International Journal of Economics, Commerce and Management, 3(1), 1-25. Ijewereme, O. B., & Olaniyi, D. E. (2014). Goal setting and performance appraisal in Nigerian public enterprises: An empirical study of Nigeria National Petroleum Corporation (NNPC). Public Policy and Administration Research, 4(9), 44-50. IMF. (2014). Macroeconomic developments in low-income developing countries: 2014 report (pp. Retrieved from www.imf.org/external.). Washington, DC: International monetary fund. INTOSAI-3000. Standards and guidelines for performance auditing. Vienna, Australia. INTOSAI-3100. Performance audit guidelines: Key principles. Vienna, Australia. Ittner, C. D., & Larcker, D. F. (1998). Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research, 36, 1-35. Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of accounting and economics, 32(1), 349-410. Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7), 715-741. Iyoha, F. O., & Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Critical Perspectives on Accounting, 21(5), 361-373. James, O. (2011). Performance measures and democracy: Information effects on citizens in field and laboratory experiments. Journal of Public Administration Research and Theory, 21(3), 399-418. Jan van Helden, G., Johnsen, Å, & Vakkuri, J. (2008). Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines. Public Management Review, 10(5), 641-651. Jensen, M. C. (1994). Self-interest, altruism, incentives, and agency theory. (Forthcoming). Journal of Applied Corporate Finance (summer issue). Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. Johnsen, Å. (2005). What does 25 years of experience tell us about the state of performance measurement in public policy and management? Public Money and Management, 25(1), 9-17. Johnsen, Å., Meklin, P., Oulasvirta, L., & Vakkuri, J. (2001). Performance auditing in local government: An exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway. European Accounting Review, 10(3), 583-599. Johnson, G., & Brooks, G. (2010). Initial scale development: sample size for pilot studies. Educational and Psychological Measurement, 70(3), 394-400. Jung, C. S. (2012). Why are goals important in the public sector? Exploring the benefits of goal clarity for reducing turnover intention. Journal of Public Administration Research and Theory, 24(1), 209-234. Justesen, L., & Skærbæk, P. (2010). Performance auditing and the narrating of a new auditee identity. Financial Accountability & Management, 26(3), 325-343. Kagaari, J., Munene, J. C., & Mpeera-Ntayi, J. (2010). Performance management practices, employee attitudes and managed performance. International Journal of Educational Management, 24(6), 507-530. Kaiser, H. F. (1974). An index of factorial simplicity. Pchometrika, 39, 31-36. http://dx.doi.org/10.1007/BF02291575 Kanji, G., & Moura E Sá, P. (2007). Performance measurement and business excellence: The reinforcing link for the public sector. Total Quality Management and Business Excellence, 18(1-2), 49-56. Kaplan, A., & Maehr, M. L. (2007). The contributions and prospects of goal orientation theory. Educational Psychology Review, 19(2), 141-184. Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75-85. Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons, 15(1), 87-104. Katsikas, E., Rossi, F. M., & Orelli, R. L. (2017). Accounting change: Integrated reporting through the lenses of institutional theory. In Towards Integrated Reporting, 25-63. Springer International Publishing. Kells, S. (2011). The seven deadly sins of performance auditing: Implications for monitoring public audit institutions. Australian Accounting Review, 21(4), 383-396. Kells, S., & Hodge, G. (2009). Performance auditing in the public sector: Reconceptualising the task. The Journal of Contemporary Issues in Business and Government, 15(2), 36-60. Khemani, S. (2001). Fiscal federalism and service delivery in Nigeria: The role of state and local governments. Retrieved from www.worldbank.org/publicsector Kim, P. S. (2009). Enhancing public accountability for developing countries: Major constraints and strategies. Australian Journal of Public Administration, 68(1), 89-100. Kim, S. E., & Lee, J. W. (2010). Impact of competing accountability requirements on perceived work performance. The American Review of Public Administration, 40(1), 100-118. Kim. (2005). Individual-level factors and organizational performance in government organizations. Journal of Public Administration Research and Theory, 15(2), 245-261. Kloot, L., & Martin, J. (2000). Strategic performance management: A balanced approach to performance management issues in Local government. Management Accounting Research, 11(2), 231-251. Kloviene, R., & Valanciene, L. (2013). Performance measurement model formation in municipalities. Economic and Management, 18(3), 383-393. Konasani, V. R., & Kadre, S. (2015). Multiple Regression Analysis. In Practical Business Analytics Using SAS (pp. 351-399). Apress. Kostova, T., Roth, K., & Dacin, M. T. (2008). Institutional theory in the study of multinational corporations: A critique and new directions. Academy of management review, 33(4), 994-1006. Koufteros, X., Verghese, A. J., & Lucianetti, L. (2014). The effect of performance measurement systems on firm performance: A cross-sectional and a longitudinal study. Journal of Operations Management, 32(6), 313-336. Krosnick, J. A., & Presser, S. (2010). Question and questionnaire design. Handbook of survey research, 2, 263-314. Kumar, B. (2012). Theory of planned behaviour approach to understand the purchasing behaviour for environmentally sustainable products. (W.P. No. 2012-12-08). Retrieved from http://www.iimahd.ernet.in/assets/snippets/workingpaperpdf/10260621182012-12-08.pdf Kumar, M., Talib, S. A., & Ramayah, T. (2013). Business Research Methods. Oxford Fajar/Oxford University Press. Kura, K. M., Shamsudin, F. M., & Chauhan, A. (2014). Influence of organisational formal control, group norms, self-regulatory efficacy on workplace deviance in the Nigerian universities: Data screening and preliminary analysis. Kyenge, J. (2013). The challenges of Local government administration in Nigeria. Journal of Management and Corporate Governance, 5(1), 70-76. Lambert, D. M., & Harrington, T. C. (1990). Measuring nonresponse bias in customer service mail surveys. Journal of Business Logistics, 11(2), 5-25. Lapsley, I. (2008). The NPM agenda: back to the future. Financial accountability & management, 24(1), 77-96. Latham, G. P., Borgogni, L., & Petitta, L. (2008). Goal setting and performance management in the public sector. International Public Management Journal, 11(4), 385-403. Lee, J. (2008). Preparing performance information in the public sector: An Australian perspective. Financial Accountability & Management, 24(2), 117-149. Lee, S. J. K. & Yu, K. (2004). Corporate culture and organizational performance. Journal of Managerial Psychology, 19(4), pp. 340–359. LeRoux, K., & Wright, N. S. (2010). Does performance measurement improve strategic decision making? Findings from a national survey of nonprofit social service agencies. Nonprofit and Voluntary Sector Quarterly, 39(4), 571-587. Leruth, L., & Paul, E. (2006). A principal-agent theory approach to public expenditure management systems in developing countries. IMF working paper. Lewis, J. M., & Triantafillou, P. (2012). From performance measurement to learning: a new source of government overload? International Review of Administrative Sciences, 78(4), 597-614. Lindberg, S. (2009). Accountability the core concept and its subtypes. A working paper: African power and politics programme. Lindeberg, T. (2007). The ambiguous identity of auditing. Financial Accountability & Management, 23(3), 337-350. Lindell, M. K., & Whitney, D. J. (2001). Accounting for common method variance in cross-sectional research designs. The Journal of Applied Psychology, 86(1), 114–121. doi:10.1037/0021-9010.86.1.114 Locke, E. A., & Latham, G. P. (2006). New directions in goal-setting theory. Current directions in psychological science, 15(5), 265-268. Loke, C. H., Ismail, S., & Hamid, F. A. (2016). The perception of public sector auditors on performance audit in Malaysia: an exploratory study. Asian Review of Accounting, 24(1), 90-104. Lonsdale, J. (2000). Developments in value-for-money audit methods: Impacts and implications. International Review of Administrative Sciences, 66(1), 73-89. Lonsdale, J. (2008). Balancing Independence and Responsiveness: A practitioner perspective on the relationships shaping performance audit. Evaluation, 14(2), 227-248. Lonsdale, J. (2013). 19. Context and accountability: factors shaping performance audit. Context in Public Policy and Management: The Missing Link?, 334. Lonsdale, J., Wilkins, P., & Ling, T. (2011). Performance auditing: Contributing to accountability in democratic government. Cheltenham, UK: Edward Elgar Publishing. Low, J., & Siesfeld, T. (1998). Measures that matter: Non-financial performance. Strategy & Leadership, 26(2), 24-38. Lowry, P. B., & Gaskin, J. (2014). Partial Least Squares (PLS) Structural Equation Modeling (SEM) for building and testing behavioral causal theory: When to choose it and how to use it. IEEE Transactions on Professional Communication, 57(2), 123–146. Lundmark, S., Gilljam, M., & Dahlberg, S. (2016). Measuring generalized trust: An examination of question wording and the number of scale points. Public Opinion Quarterly, 80(1), 26-43. MacKenzie, S. B., & Podsakoff, P. M. (2012). Common method bias in marketing: Causes, mechanisms, and procedural remedies. Journal of Retailing, 88(4), 556–562. doi:10.1016/j.jretai.2012.10.002 Maitland, A. (2013). How many scale points should I include for attitudinal questions?. Survey Practice, 2(5). Maiyaki, A. A., & Moktar, S. S. M. (2011). Influence of service quality, corporate image and perceived value on customer behavioral responses in the Nigerian banks. International Journal of Contemporary Business Studies, 2(8), 45-53. Maiyaki, A. A., & Mouktar, S. S. M. (2011, June). Influence of service quality, corporate image and perceived value on customer behavioral responses in Nigerian Banks: Data screening and preliminary analysis. In International Conference on Management Proceeding (pp. 547-568). Malhotra, N. K., Kim, S. S., & Patil, A. (2006). Common method variance in IS research: a comparison of alternative approaches and a reanalysis of past research. Management Science, 52(12), 1865–1883. doi:10.1287/mnsc.l060.0597 Malmir, A., Shirvani, A., Rashidpour, A., & Soltani, I. (2014). Citizen relationship management and principal/agent theory. International Journal of Managing Value and Supply Chains, 5(3), 83-90. Mande, B. (2015). Perceptions on government financial reporting in Nigeria. Journal of Finance, Accounting & Management, 6(1), 1-22. Manning, N., & McCourt, W. (2013). The World Bank’s approach to public sector management. International Review of Administrative Sciences, 79(3), 391-397. Manson, S. M. (2001). Simplifying complexity: a review of complexity theory. Geoforum, 32(3), 405-414. Marcuccio, M., & Steccolini, I. (2009). Patterns of voluntary extended performance reporting in Italian Local authorities. International Journal of Public Sector Management, 22(2), 146-167. Martinez, E. A., Beaulieu, N., Gibbons, R., Pronovost, P., & Wang, T. (2015). Organizational Culture and Performance. The American Economic Review, 105(5), 331-335. Mathew, K. & Patrick, K. (2013). Value for Money auditing and audit evidence from a procurement perspective. International Journal of Advances in Management and Economics, 2(5), 115-124. Matthews, B., & Ross, L. (2014). Research methods. Pearson Higher Ed. Melitski, J., & Manoharan, A. (2014). Performance measurement, accountability, and transparency of budgets and financial reports. Public Administration Quarterly, 38(1), 38-70. Melkers, J., & Willoughby, K. (2005). Models of performance-measurement use in local governments: Understanding budgeting, communication, and lasting effects. Public Administration Review, 65(2), 180-190. Meng, X., & Minogue, M. (2011). Performance measurement models in facility management: A comparative study. Facilities, 29(11/12), 472-484. Mentzer, J. T., & Lambert, D. M. (2015). Estimating Nonresponse Bias in Mail Surveys: A Replication Study. In Marketing Horizons: A 1980's Perspective (222-224). Springer International Publishing. Merchant, K. A., & Otley, D. T. (2006). A review of the literature on control and accountability. Handbooks of management accounting research, 2, 785-802. Meyer, H. D., & Rowan, B. (2006). Institutional analysis and the study of education. The new institutionalism in education, 1-13. Meyer, J. W. (2008). Reflections on institutional theories of organizations. The Sage handbook of organizational institutionalism, 790-811. Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American journal of sociology, 83(2), 340-363. Meyer, J. W., & Scott, W. R. (1983). Organizational environments: ritual and rationality. Beverly Hills: Ca: Sage. Meyers, L. S., Gamst, G., & Guarino, A. J. (2006). Applied Multivariate Research. California: Sage Publications Inc. Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147-156. Mihaiu, D. M., Opreana, A., & Cristescu, M. P. (2010). Efficiency, effectiveness and performance of the public sector. Romanian Journal of Economic Forecasting, 4(1), 132-147. Mimba, N. P. S., Helden, G. J., & Tillema, S. (2013). The design and use of performance information in Indonesian Local governments under diverging stakeholder pressures. Public Administration and Development, 33(1), 15-28. Modell, S. (2001). Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research, 12(4), 437-464. Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment. Financial Accountability & Management, 25(3), 277-303. Morin, D. (2001). Influence of value for money audit on public administrations: Looking beyond appearances. Financial Accountability & Management, 17(2), 99-117. Morin, D. (2008). Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits. Managerial Auditing Journal, 23(7), 697-720. Moynihan, D. P. (2008). The dynamics of performance management: Constructing information and reform. Washington DC: Georgetown University Press. Moynihan, D. P., & Pandey, S. K. (2010). The big question for performance management: why do managers use performance information? Journal of public administration research and theory, 20(4), 849-866. Moynihan, D. P., Pandey, S. K., & Wright, B. E. (2012). Prosocial values and performance management theory: Linking perceived social impact and performance information use. Governance, 25(3), 463-483. Mucciarone, M. A., & Neilson, J. (2012). Performance reporting in the Malaysian government. Asian Academy of Management Journal of Accounting and Finance, 7(2), 35-77. Mustapha, A. (2006). Ethnic structure, inequality and governance of the public sector in NIgeria. Retrieved from www.unrisd.org/website: Mustapha, A. R., & Warning, S. (1991). Structural adjustment and multiple modes of social livelihood in Nigeria. Geneva: United Nations Research Institute for Social Development. Mutiganda, J. C. (2013). Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach. Critical Perspectives on Accounting, 24(7), 518-531. Myers, R. H. (1990). Classical and Modern Regression with Applications (2nd ed.). Belmont, CA: Duxbury Press. Neely, A. (1999). The performance measurement revolution: Why now and what next? International Journal of Operations & Production Management, 19(2), 205-228. Neely, A., Gregory, M., & Platts, K. (2005). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 25(12), 1228-1263. Newberry, S. (2015). Public sector accounting: Shifting concepts of accountability. Public Money & Management, 35(5), 371-376. Nica, E. (2013). Organizational culture in the public sector. Economics, Management and Financial Markets, 8(2), 179. Nielsen, S. B., & Ejler, N. (2008). Improving performance? Exploring the complementarities between evaluation and performance management. Evaluation, 14(2), 171-192. Nielson, D. L., & Tierney, M. J. (2003). Delegation to international organizations: Agency theory and World Bank environmental reform. International organization, 57(2), 241-276. Njoku, R. (2014). Enhancing organizational performance through effective leadership in Nigeria’s public organisations. European Journal of Business and Management, 6(35), 187-194. Nkwede, J. O. (2013). Public sector restructuring and governance in Nigeria: Perspectives, processes and challenges. Journal of Business and Management, 2(3), 32-44. Noreen, E. (1988). The economics of ethics: A new perspective on agency theory. Accounting, Organizations and society, 13(4), 359-369. Northcott, D., & Taulapapa, T. M. (2012). Using balanced score card to manage performance in public sector organisations: Issues and challenges. International Journal of Public Sector Management, 25(3), 166-191. Nurkholis, M. H. S. M., & Ismail, S. (2014). The effect of regulation and goal orientation on performance measurement utilisation: Evidence from Indonesian Local governments. Asian Journal of Business and Accounting, 7(1), 81. O'Brien, J., & Sasson, A. (2017). A contingency theory of entrepreneurial debt governance. Journal of Business Research, 81, 118-129. Ofoegbu, G. N. New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector. Ojo, O. (2008). Organisational culture and performance: Empirical investigation of Nigerian Insurance companies. Management, 8, 118-127. Okekeocha, C. (2013). A case study of corruption and public accountability in Nigeria. Kennesaw state university, US. Digital commons at Kennesaw University. Okoh, L., & Ohwoyibo, O. (2010). Public Accountability: Vehicle for socio-economic development in Nigeria. International Journal of Investment and Finance, 3(1&2), 145-149. Oladoyin, A. (2012). Anti-corruption agencies and the search for good governance at the grassroots in Nigeria. Global Journal of Human Social Science, Arts and Humanities, 12(11), 1-14. Olasupo, F. A., & Fayomi, I. O. (2012). Historical epochs of local government administration in Nigeria. Global Journal of Human Social Science, Arts and Humanities, 12(9), 13-29. Oliver, C. (1997). Sustainable competitive advantage: Combining institutional and resource-based views. Strategic Management Journal, 18(9), 697-713. Omar, O., & Ogenyi, V. (2004). A qualitative evaluation of women as managers in the Nigerian Civil Service. International Journal of Public Sector Management, 17(4), 360-373. Omotoso, F. (2010). Nigerian fiscal federalism and revenue allocation formula for sustainable development in Niger-Delta. Medwell journals, 5(3), 246-253. Onalo, U., Lizam, M., & Kaseri, A. (2013). National budget and debt as measures of public sector performance: Empirical evidence from Nigeria. Asian Journal of Finance & Accounting, 5(2), 22-46. Onuorah, A. C., & Appah, E. (2012). Accountability and public sector financial management in Nigeria. Journal of Business and Management Review (OMAN Chapter) 1 (6), January 2012. Ossege, C. (2012). Accountability–Are we better off without it? An empirical study on the effects of accountability on public managers' work behaviour. Public Management Review, 14(5), 585-607. Otheitis, N., & Kunc, M. (2015). Performance measurement adoption and business performance: An exploratory study in the shipping industry. Management Decision, 53(1), 139-159. Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363-382. Otley, D. (2001). Extending the boundaries of management accounting research: developing systems for performance management. The British Accounting Review, 33(3), 243-261. Otley, D. (2003). Management control and performance management: whence and whither?. The British Accounting Review, 35(4), 309-326. Otley, D. (2012). Performance management under conditions of uncertainty: Some valedictory reflections. Pacific Accounting Review, 24(3), 247-261. Otley, D., & Fakiolas, A. (2000). Reliance on accounting performance measures: dead end or new beginning?. Accounting, Organizations and Society, 25(4), 497-510. Ovidiu-lliuta. (undated). The link between organisational culture and performance management practices: A case of IT companies from Romania. From Unpublished thesis Owusu, F. (2012). Organisational culture and public sector reforms in a post-Washington consensus era: Can Ghana's reformers learn from Ghana's good performers. Progress in Development Studies, 12(2&3), 131-151. Ozkan, N., Cakan, S., & Kayacan, M. (2017). Intellectual capital and financial performance: A study of the Turkish Banking Sector. Borsa Istanbul Review, 17(3), 190-198. Pallant, J. (2007). SPSS Survival manual: A step – by step guide to data analysis using SPSS for Windows (version 15). Australia: Allan and Urwin. Pallant, J. (2011). SPSS survival manual: A step by step guide to data analysis using SPSS for windows (4th ed.). England:McGraw Hill open University Press. Pallant, J. (2013). SPSS survival guide: a step by step guide to data analysis using IBM SPSS. Pandey, P. (2014). Organisational culture-a root to prosperity. Management Insight, 10(1), 74-80. Park, T. Y., & Shaw, J. D. (2013). Turnover rates and organizational performance: a metaanalysis. Journal of Applied Psychology, 98(2), 268-309. Parker, L., Guthrie, J., Milne, M., & Broadbent, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129-169. Parker, R., & Bradley, L. (2000). Organisational culture in the public sector: Evidence from six organisations. International Journal of Public Sector Management, 13(2), 125-141. Patrick, Z., Terngu, T., & Joseph, I. (2017). An Assessment of Revenue Jurisdiction and Fiscal Federalism in Nigeria. Imperial Journal of Interdisciplinary Research, 3(4). Patten, M. L. (2016). Questionnaire research: A practical guide (4th edition). New York: Routledge. Pepper, A., & Gore, J. (2015). Behavioral agency theory new foundations for theorizing about executive compensation. Journal of Management, 41(4), 1045-1068. Perotti, E. C., & Suarez, J. (2002). Last bank standing: What do I gain if you fail?. European Economic Review, 46(9), 1599-1622. Pervin, L. A. (Ed.). (2015). Goal concepts in personality and social psychology. Psychology Press. Pieterse, A. N., Van Knippenberg, D., & Van Dierendonck, D. (2013). Cultural diversity and team performance: The role of team member goal orientation. Academy of Management Journal, 56(3), 782-804. Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. The Journal of Applied Psychology, 88(5), 879–903. Poister, T. H., Pasha, O. Q., & Edwards, L. H. (2013). Does performance management lead to better outcomes? Evidence from the US public transit industry. Public Administration Review, 73(4), 625-636. Pollitt, C. (1986). Beyond the managerial model: The case for broadening performance assessment in government and the public services. Financial Accountability & Management, 2(3), 155-170. Pollitt, C. (2006). Performance information for democracy the missing link?. Evaluation, 12(1), 38-55. Pollitt, C. (2007). The New Public Management: An Overview of Its Current Status. Administratie SI Management Public, 8, 110–115. Pollitt, C. (2013). Context in public policy and management: the missing link? Cheltenham, UK: Edward Elgar Publishing. Pollitt, C. and Bouckaert, G. (2000) Public Management Reform. A Comparative Analysis. Oxford: Oxford University Press. Pollitt, C., & Bouckaert, G. (2011). Public Management Reform: A comparative analysisnew public management, governance, and the Neo-Weberian state: UK: Oxford University Press. Pollitt, C., & Dan, S. (2013). Searching for impacts in performance-oriented management reform: A review of the European literature. Public Performance & Management Review, 37(1), 7-32. Pollitt, C., Girre, X., Lonsdale, J., Mul, R., Summa, H., & Waerness, M. (1999). Performance or compliance?: performance audit and public management in five countries. OUP Catalogue. Porath, C. L., & Bateman, T. S. (2006). Self-regulation: from goal orientation to job performance. Journal of Applied Psychology, 91(1), 185. Porter, C. O. (2005). Goal orientation: effects on backing up behavior, performance, efficacy, and commitment in teams. Journal of Applied Psychology, 90(4), 811. Powell, W. W. (Ed.). (1991). Expanding the scope of institutional analysis (Vol. 183). Power, M. (1999). The audit society: Rituals of verification. Washington: Oxford University Press. Prowle, M., Kalar, M., & Barrow, L. (2016). New development: Value for money (VFM) in public services—the importance of organizational culture. Public Money & Management, 36(7), 547-552. Radin, B. A. (Ed.). (2011). Does performance measurement actually improve accountability. NewYork: M. E. Sharpe Inc. Radnor, Z., & McGuire, M. (2004). Performance management in the public sector: fact or fiction?. International Journal of Productivity and Performance Management, 53(3), 245-260. Radosevich, D. J., Allyn, M. R., & Yun, S. (2007). Goal Orientation and Goal Setting: Predicting Performance by Integrating Four-Factor Goal Orientation Theory with Goal Setting Processes. Seoul Journal of Business, 13(1), 21-47. Rainey, H. G., & Steinbauer, P. (1999). Galloping elephants: Developing elements of a theory of effective government organizations. Journal of Public Administration Research and Theory, 9(1), 1-32. Ramachandran, S. D., Chong, S. C., & Ismail, H. (2011). Organisational culture: An exploratory study comparing faculties' perspectives within public and private universities in Malaysia. The International Journal of Educational Management, 25(6), 615-634. Rasaki, K. O., Hakeem, B. A., Gbenga, A., Najeem, B. O., Sunday, O. E., & Arije, R. (2014). The impact of public sector spending on economic growth in Nigeria. Journal of Economics and Sustainable Development, 5(3), 216-224. Raymond, M. R. (1986). Missing data in evaluation research. Evaluation & the Health Professions, 9(4), 395-420. Reichborn‐Kjennerud, K. (2013). Political accountability and performance audit: The case of the auditor general in Norway. Public Administration, 91(3), 680-695. Rejc, A., & Slapnicar, S. (2004). Corporate performance measurement Systems: Empirical evidence of determinants. Ljubljana: Ekonomska fakulteta, Delovni zvezki št, 165,26. Report on Public Service Reforms in Nigeria (1999-2014). Retrieved from www.psr.nigeriagovernance.org Riddell, J. B. (1992). Things fall apart again: structural adjustment programmes in sub- Saharan Africa. The Journal of Modern African Studies, 30(1), 53-68. Ringim, K. J., Razalli, M. R., & Hasnan, N. (2012). Critical success factors for business process management for small and medium banks in Nigeria. Business and Management Review, 2(1), 83-91. Rixon, D. (2013). Stakeholders and their stakes: How they are reflected in public sector reporting. International Journal of Business, Accounting and Finance, 7(1), 125-139. Romanus, O. O. (2014). An examination of the Nigerian fiscal federalism and its impact on revenue generation for economic development. International Journal of Economics, Commerce and Management, 2(12), 1-20.