Government performance means the results of government work. Its use is to evaluate government accountability, decision-making, efficiency, effectiveness, transparency, and achievement of goals. Purpose: This paper aims to explore the understanding of performance measurement tools commonly used in government, the reasons for using them, and the implementation of performance measurement in Indonesia. Method: This study uses a meta-synthesis method, an integrative review approach from 2000–2021, in the Scopus database using the keywords measurement system, performance measurement, performance measurement government, measurement system government. Results and Discussion: The final sample consisted of 23 studies, and the results showed that the most commonly used performance measurement was the balanced scorecard. This is because the balanced scorecard is able to explain the vision, mission, strategy, results, and operational actions, so that it can achieve local government goals. Research implications: Insight into government performance measurement can be used to determine the strengths and weaknesses of various performance measurement tools so that the government can implement performance measurement tools that are more appropriate for its government. Originality/Value: This study offers an adaptation of existing methods to measure government performance more effectively. In addition, this study focuses on the context of developing countries, which can provide new contributions to the literature.

A. Adams, C., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal, 5(1), 46–67. https://doi.org/10.1108/SAMPJ-04-2012-0018

Akbar, R., & Perrin, R. (2015). Implementing Performance Measurement Systems: Indonesian Local Government under Pressure Implementing Performance Measurement Systems: Indonesian Local Government under Pressure Implementing Performance Measurement Systems: Indonesian Local Government und. Qualitative Research in Accounting & Management.

Amirkhanyan, A. A. (2011). What is the effect of performance measurement on perceived accountability effectiveness in state and local government contracts? Public Performance and Management Review, 35(2), 303–339. https://doi.org/10.2753/PMR1530-9576350204

Anthoula, K. (2011). Designing a balanced scorecard for the evaluation of a local authority organization. European Research Studies Journal, 14(2), 65–80. https://api.elsevier.com/content/abstract/scopus_id/84866726871

Argento, D. (2020). Governmentality and performance for the smart city. Accounting, Auditing and Accountability Journal, 33(1), 204–232. https://doi.org/10.1108/AAAJ-04-2017-2922

Arnaboldi, M., & Azzone, G. (2010). Constructing performance measurement in the public sector. Critical Perspectives on Accounting, 21(4), 266–282. https://doi.org/10.1016/j.cpa.2010.01.016

Astrini, N. J. (2015). Local Government Performance Measurement: Developing Indicators Based on IWA 4: 2009. Public Organization Review, 15(3), 365–381. https://doi.org/10.1007/s11115-014-0276-9

Barry, M. A. (2000). How Can Performance Standards Enhance Accountability for Public Health? (pp. 78–84).

Behn, R. D. (2003). Why Measure Performance? Different Purposes Require Different Measures. Public Administration Review, 63(5), 586–606. https://doi.org/10.1111/1540-6210.00322

Berman, E., & Wang, X. (2000). Performance Measurement in U.S. Counties: Capacity for Reform. Public Administration Review, 60(5), 409–420.

Bititci, U. S., Mendibil, K., Nudurupati, S., Garengo, P., & Turner, T. (2006). Dynamics of performance measurement and organisational culture. International Journal of Operations and Production Management, 26(12), 1325–1350. https://doi.org/10.1108/01443570610710579

Blasi, G. J. (2002). Government contracting and performance measurement in human services. International Journal of Public Administration, 25(4), 519–538. https://doi.org/10.1081/PAD-120013254

Bourne, M., Neely, A., Mills, J., & Platts, K. (2003). Implementing performance measurement systems: a literature review. International Journal of Business Performance Management, 5(1), 1–24. https://doi.org/10.1504/IJBPM.2003.002097

Bracci, E. (2017). Examining the process of performance measurement system design and implementation in two Italian public service organizations. Financial Accountability and Management, 33(4), 406–421. https://doi.org/10.1111/faam.12131

Breitbarth, T., Mitchell, R., & Lawson, R. (2010). Service performance measurement in a New Zealand local government organization. Business Horizons, 53(4), 397–403. https://doi.org/10.1016/j.bushor.2010.03.004

Brinkerhoff, D. W., & Wetterberg, A. (2013). Performance-based public management reforms: Experience and emerging lessons from service delivery improvement in Indonesia. International Review of Administrative Sciences, 79(3), 433–457. https://doi.org/10.1177/0020852313491059

Broadbent, J. J. G. (1992). Changes In The Public Sector: A Review of Recent “Alternative” Accounting Research. Accounting, Auditing & Accountability Journal, 5(2), 3–31.

Chang, L. C. (2007). The NHS performance assessment framework as a balanced scorecard approach: Limitations and implications. International Journal of Public Sector Management, 20(2), 101–117. https://doi.org/10.1108/09513550710731472

Chenhall, R. H., Hall, M., & Smith, D. (2013). Performance measurement, modes of evaluation and the development of compromising accounts. Accounting, Organizations and Society, 38(4), 268–287. https://doi.org/10.1016/j.aos.2013.06.002

Christensen, T., & Lægreid, P. (2007). The whole-of-government approach to public sector reform. Public Administration Review, 67(6), 1059–1066. https://doi.org/10.1111/j.1540-6210.2007.00797.x

Christensen, T., Roness, P., Arne Røvik, K., & Lægreid, P. (2007). Organization Theory and the Public Sector. In Organization Theory and the Public Sector. https://doi.org/10.4324/9780415449014

Christopher Hood. (1991). A Public Management for All Seasons? Public Administration, 69(1), 3–19. http://dx.doi.org/10.1111/j.1467-9299.1991.tb00779.x

Farneti, F., & Guthrie, J. (2008). Italian and Australian local governments: balanced scorecard practices. A research note. Journal of Human Resource Costing & Accounting, 12(1), 4–13. https://doi.org/10.1108/14013380810872743

Fossum, J. A., Arvey, R. D., Paradise, C. A., & Robbins, N. E. (1986). Modeling the Skills Obsolescence Process: A Psychological/Economic Integration. Academy of Management Review, 11(2), 362–374. https://doi.org/10.5465/amr.1986.4283130

Fryer, K., Antony, J., & Ogden, S. (2009). Performance management in the public sector. International Journal of Public Sector Management, 22(6), 478–498. https://doi.org/10.1108/09513550910982850

Garengo, P., & Sardi, A. (2021). Performance measurement and management in the public sector: state of the art and research opportunities. International Journal of Productivity and Performance Management, 70(7), 1629–1654. https://doi.org/10.1108/IJPPM-03-2020-0102

Gaspar, A. F., & Mkasiwa, T. A. (2015). Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities. Journal of Accounting in Emerging Economies, 5(4), 424–456. https://doi.org/10.1108/JAEE-03-2013-0016

Gough, D., Thomas, J., & Oliver, S. (2012). Clarifying differences between review designs and methods. Systematic Reviews, 1(1), 1–9. https://doi.org/10.1186/2046-4053-1-28

Hans de Bruijn. (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.

Hegazy, M., Hegazy, K., & Eldeeb, M. (2020). The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms. Journal of Accounting, Auditing and Finance. https://doi.org/10.1177/0148558X20962915

Heinrich, C. J. (2002). Outcomes-Based Performance Management in the Public Sector: Implications for Government Accountability and Effectiveness. Public Administration Review, 62(6), 712–725. https://doi.org/10.1111/1540-6210.00253

Heinrich, C. J. (2012). Measuring public sector performance and effectiveness. The SAGE handbook of public administration.

Henstra, D. (2010). Evaluating Local Government Emergency Management Programs: What Framework Should Public Managers Adopt? Public Administration Review, 70(2), 236–246. https://doi.org/10.1111/j.1540-6210.2010.02130.x

Hood, C. (1995). The “new public management” in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–109. https://doi.org/10.1016/0361-3682(93)E0001-W

Hoon, C. (2013). Meta-Synthesis of Qualitative Case Studies: An Approach to Theory Building. Organizational Research Methods, 16(4), 522–556. https://doi.org/10.1177/1094428113484969

Ittner, C. D., Larcker, D. F., & Randall, T. (2005). Performance Implications of Strategic Performance Measurement in Financial Services Firms. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.395824

James, O., & Manning, N. (1996). Public Management Reform: A Global Perspective. Politics, 16(3), 143–149. https://doi.org/10.1111/j.1467-9256.1996.tb00033.x

Jochem, R., Menrath, M., & Landgraf, K. (2010). Implementing a quality‐based performance measurement system. The TQM Journal, 22(4), 410–422. https://doi.org/10.1108/17542731011053334

Johnsson, M. C., Pepper, M., Price, O. M., & Richardson, L. P. (2021). “Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government. Qualitative Research in Accounting and Management, 18(2), 195–227. https://doi.org/10.1108/QRAM-11-2020-0184

Johnston, R., & Pongatichat, P. (2008). Managing the tension between performance measurement and strategy: Coping strategies. International Journal of Operations and Production Management, 28(10), 941–967. https://doi.org/10.1108/01443570810903104

Jurnali, T., & Siti-Nabiha, A. K. (2015). Performance Management System for Local Government: The Indonesian Experience. Global Business Review, 16(3), 351–363. https://doi.org/10.1177/0972150915569923

Kaplan, R. S. (2009). Conceptual Foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3, 1253–1269. https://doi.org/10.1016/S1751-3243(07)03003-9

Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review.

Kemenpan RB. (2021). Permenpan RB Nomor 88 Tahun 2021 Tentang Evaluasi Akuntabilitas Kinerja Instansi Pemerintah. Permenpan RB Nomor 88 Tahun 2021, 1–40. https://peraturan.bpk.go.id/Details/202221/permen-pan-rb-no-88-tahun-2021#:~:text=Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 88

Kloot, L. (2000). Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research, 11(2), 231–251. https://doi.org/10.1006/mare.2000.0130

Kloot, Louise. (1999). Performance measurement and accountability in Victorian local government. International Journal of Public Sector Management, 12(7), 565–584. https://doi.org/10.1108/09513559910308039

Koike, O. (2013). Institutionalizing performance management in Asia: Looking East or West? International Journal of Public Sector Management, 26(5), 347–360. https://doi.org/10.1108/IJPSM-05-2013-0066

Kouzmin, A., Löffler, E., Klages, H., & Korac-Kakabadse, N. (1999). Benchmarking and performance measurement in public sectors. Towards learning for agency effectiveness. International Journal of Public Sector Management, 12(2–3), 121–144. https://doi.org/10.1108/09513559910263462

Kuhlmann, S. (2018). Performance measurement and benchmarking as “reflexive institutions” for local governments: Germany, Sweden and England compared. International Journal of Public Sector Management, 31(4), 543–562. https://doi.org/10.1108/IJPSM-01-2017-0004

Kuhlmann, Sabine. (2010). Performance Measurement in European local governments: a comparative analysis of reform experiences in Great Britain, France, Sweden and Germany. International Review of Administrative Sciences, 76(2), 331–345. https://doi.org/10.1177/0020852310372050

Lapsley, I., & Pettigrew, A. (1994). Meeting the Challenge: Accounting for Change. Financial Accountability and Management, 10(2), 79–92. https://doi.org/10.1111/j.1468-0408.1994.tb00381.x

Lilian Chan, Y. (2004). Performance measurement and adoption of balanced scorecards. International Journal of Public Sector Management, 17(3), 204–221. https://doi.org/10.1108/09513550410530144

Lye, J. M. (2006). SECTOR : Australian Accounting Review, 16(2), 25–33. https://sci-hub.do/10.1111/j.1835-2561.2006.tb00357.x

McLeod, R. H. and H. H. (2014). Public Sector Accounting Reform at Local Government Level in Indonesia. Financial Accountability and Management, 30(2), 238–258.

Melkers, J., & Willoughby, K. (2002). Evolving Performance Measurement in Local Governments. www.icma.org

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. https://doi.org/10.1111/j.1468-0408.2009.00477.x

Mwita, J. I. (2000). Performance management model: A systems-based approach to public service quality. International Journal of Public Sector Management, 13(1), 19–37. https://doi.org/10.1108/09513550010334461

Neely, A., Adams, C., & Kennerley, M. (2002). The Performance Prism: The Scorecard for Measuring and Managing Business Success. Cranfield School of Management, June, 159–160.

Northcott, D. (2012). Using the balanced scorecard to manage performance in public sector organizations: Issues and challenges. International Journal of Public Sector Management, 25(3), 166–191. https://doi.org/10.1108/09513551211224234

Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115

Parmenter, D. (2012). Key Performance Indicators for Government and Non Profit Agencies (Vol. 148).

Phusavat, K., Anussornnitisarn, P., Helo, P., & Dwight, R. (2009). Performance measurement: Roles and challenges. Industrial Management and Data Systems, 109(5), 646–664. https://doi.org/10.1108/02635570910957632

Pollit, C., & Bouchaert Geert. (2011). Public Management Reform (G. Pollit, Christopher; Bouchaert (ed.); 2nd ed.). Oxford University Press. http://eprints.uanl.mx/5481/1/1020149995.PDF

Popay, J., Roberts, H., Sowden, A., … M. P.-A. product from the, 2006, U., Baldwin, S., Arai, L., Britten, N., Petticrew, M., Rodgers, M., & Sowden, A. (2007). Guidance on the Conduct of Narrative Synthesis in Systematic Reviews. ESRC Methods Programme, January, 13.

Robison, R., & Rosser, A. (1998). Contesting reform: Indonesia’s new order and the IMF. World Development, 26(8), 1593–1609. https://doi.org/10.1016/S0305-750X(98)00056-4

Røge, K. M., & Lennon, N. J. (2018). A study on the criteria of internal transparency, efficiency and effectiveness in measuring local government performance. Financial Accountability & Management, 34(4), 392–409. https://doi.org/10.1111/faam.12176

Sanger, M. B. (2008). From Measurement to Management: Breaking through the Barriers to State and Local Performance. Public Administration Review, 68(s1). https://doi.org/10.1111/j.1540-6210.2008.00980.x

Šević, Ž. (2005). Measuring performance on a local government level in a transitional country: the case of Serbia. International Journal of Public Sector Management, 18(7), 582–603. https://doi.org/10.1108/09513550510624059

Siddaway, A. P., Wood, A. M., & Hedges, L. V. (2019). How to Do a Systematic Review: A Best Practice Guide for Conducting and Reporting Narrative Reviews, Meta-Analyses, and Meta-Syntheses. Annual Review of Psychology, 70(1), 747–770. https://doi.org/10.1146/annurev-psych-010418-102803

Siddiquee, N. A. (2020). Driving performance in the public sector: what can we learn from Malaysia’s service delivery reform? International Journal of Productivity and Performance Management, 69(9), 2069–2087. https://doi.org/10.1108/IJPPM-06-2018-0232

Sinclair, A. (1995). The Chameleon of Accountability. Accounting Organization and Society, 20(2/3), 219–237.

Siti-Nabiha, A. K., & Fuad. (2011). An analysis of the performance measurement frameworks for the public sector. International Journal of Managerial and Financial Accounting, 3(2), 127–139. https://doi.org/10.1504/IJMFA.2011.039493

Siti-Nabiha, A. K., Djamhuri, A., & Amirya, M. (2023). Does performance management system implementation reduce fragmentation in an Indonesian local government? Chinese Public Administration Review, 14(4), 269–281. https://doi.org/10.1177/15396754231204312

Siti-Nabiha, A. K., Jeyaram, S., & Jalaludin, D. (2020). Performance management of an externally imposed programme: a Malaysian case study. International Journal of Productivity and Performance Management, 69(3), 612–632. https://doi.org/10.1108/IJPPM-04-2019-0204

Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039

Van De Walle, S. (2008). Comparing the performance of national public sectors: Conceptual problems. International Journal of Productivity and Performance Management, 57(4), 329–338. https://doi.org/10.1108/17410400810867535

van Helden, J., & Uddin, S. (2016). Public sector management accounting in emerging economies: A literature review. Critical Perspectives on Accounting, 41, 34–62. https://doi.org/10.1016/j.cpa.2016.01.001

Vroom, V. H. (1964). Work and Motivation. John Wiley and Sons.

Walker, R. G. (2001). Reporting on Service Efforts and Accomplishments on a “Whole of Government” Basis. Australian Accounting Review, 11(3).

Ward, G. (1993). Reforming the Public Sector: Privatisation and the Role of the Advisers. The Political Quarterly, 64(3), 298–305. https://doi.org/10.1111/j.1467-923X.1993.tb00346.x

Webster, J., & Watson, R. T. (2002). Analyzing the past for the future : writing a literature review. MIS Quarterly, 26(2), xiii–xxiii. https://www.jstor.org/stable/413231

Wisniewski, M. (2004a). Developing balanced scorecards in local authorities: A comparison of experience. International Journal of Productivity and Performance Management, 53(7), 602–610. https://doi.org/10.1108/17410400410561222

Wisniewski, M. (2004b). Performance measurement for stakeholders: The case of Scottish local authorities. International Journal of Public Sector Management, 17(2), 222–233. https://doi.org/10.1108/09513550410530153

Yu, W. (2016). External government performance evaluation in China: Evaluating the evaluations. Public Performance and Management Review, 39(1), 144–171. https://doi.org/10.1080/15309576.2016.1071171

Zineldin, M. (2006). The quality of health care and patient satisfaction: An exploratory investigation of the 5Qs model at some Egyptian and Jordanian medical clinics. International Journal of Health Care Quality Assurance, 19(1), 60–92. https://doi.org/10.1108/09526860610642609