A Study of the Use of Targets in the Planning Documents of Executive Agencies

Abstract

The use of quantitative, often non‐financial, targets and performance measures in the plans of both businesses and not‐for‐profit organisations has recently received increasing attention in the academic literature. In the UK public sector this has been particularly important, given the rise of New Public Management. This has resulted in a shift from issues of policy to issues of management, and the break‐up of traditional bureaucratic structures. These changes have been supported by an increasing focus on setting quantitative targets which cover all aspects of an organisation's performance. This paper seeks to examine the possible role of quantitative targets in planning and control in public sector organisations. Furthermore, through an exploratory study of over eighty planning documents from executive agencies, the nature and breadth of targets being used are examined and discussed.