Public Interest Orientation of Organizations and Performance Measurement :

Evidence from Nursing Homes

Abstract

We researched whether extent of public interest orientation of organizations affect use of performance measurement indicators. We have two hypotheses. First, public interest orientations of organizations increase use of outcome measures. Second, public interest orientations of organizations decrease importance of financial indicators. The empirical analysis based on a sample of 77 nursing homes in Chiba prefecture provides results to partly support these hypotheses.