Performance Management in Anti-Corruption Authorities Indonesian and Swedish Cases

Main Article Content

Oryza Sativa Christos Daskalakis


This paper investigates how Anti-Corruption Authorities (ACA) make use of performance measurement in order to improve performance management. The research framework has been developed from Ferreira and Otley (2009). The authors used a qualitative method with multiple case study in order to perform comparative research. Indonesia’s Komisi Pemberantasan Korupsi and Swedish National Anti-Corruption Unit were chosen as the sample of the study. The research found that both of the authorities has a greatly different performance management system and performance measurement. It can be seen from the use of key performance indicators and its role in the management control system, as well as the target setting, performance evaluation, and rewards.

Article Details



Ahrens, T. and Chapman, C.S., 2004. Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary accounting research, 21(2), pp.271-301. (2018). National Anti-Corruption Unit. [online] Available at: [Accessed 15 April 2018].

Andersson, S., 2002. Corruption in Sweden: Exploring Danger Zones and Change (Doctoral dissertation, Department of political science, Umeå university).

Atkinson, A.A., Waterhouse, J.H. and Wells, R.B., 1997. A stakeholder approach to strategic performance measurement. Sloan management review, 38(3), p.25.

Balabonienė, I. and VEčERSKIENė, G., 2015. The Aspects of Performance Measurement in Public Sector Organization. Procedia-Social and Behavioral Sciences, 213, pp.314-320.

Bolongaita, E., 2010, An Exception to the Rule? Why Indonesia’s Anti-Corruption Commission Succeeds Where Others Don’t: A Comparison with the Philippines’ Ombudsman, U4 Issue No. 4, Anti-Corruption Resource Center.

Bovaird, T. L., & Löffler, E. E. 2009. Public Management and Governance.

Bohnet, I., Van Geen, A. and Bazerman, M., 2015. When performance trumps gender bias: Joint vs. separate evaluation. Management Science, 62(5), pp.1225-1234.

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), pp.578-594.

Bryman, A., & Bell, E. (2015). Business research methods. Oxford University Press, USA.

Choi, J.W., 2011. Measuring the performance of an anti-corruption agency: The case of the KPK in Indonesia. International Review of Public Administration, 16(3), pp.45-63

Catatan Politik 2017 dan Tantangan 2018. (n.d.). Retrieved from

Doig, A., Watt, D. and Williams, R., 2007. Why do developing country anti‐corruption commissions fail to deal with corruption? Understanding the three dilemmas of organisational development, performance expectation, and donor and government cycles. Public Administration and Development, 27(3), pp.251-259

Doran, R.M., 1981. Psychic conversion and theological foundations: Toward a reorientation of the human sciences(Vol. 25). Scholars Pr.

Emmanuel, C., Otley, D., Merchant, K., 1990. Accounting for Management Control, 2nd ed. International Thomson Business Press, London.

E.V., T. I. (n.d.). Corruption Perceptions Index 2017. Retrieved from

European Union. (2018). Sweden - European Union - European Commission. [online] Available at: [Accessed 22 April 2018].

Ferreira, A. and Otley, D., 2009. The design and use of performance management systems: An extended framework for analysis. Management accounting research, 20(4), pp.263-282.

Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D. and Neely, A., 2007. Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, 27(8), pp.784-801.

Hood, C., 1991. A public management for all seasons?. Public administration, 69(1), pp.3-19.

Hopper, T., Northcott, D. & Scapens, R. (2007). Issues in management accounting. 3rd Edition. Harlow: Pearson education

Hofstede, G., 1981. Management control of public and not-for-profit activ-ities. Accounting, Organizations and Society 6, 193–211.

Hsee, C.K., Loewenstein, G.F., Blount, S. and Bazerman, M.H., 1999. Preference reversals between joint and separate evaluations of options: a review and theoretical analysis. Psychological bulletin, 125(5), p.576.

Indonesia Corruption Watch, 2018. Trends of Corruption 2017.

Ittner, C.D. and Larcker, D.F., 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of accounting research, 36, pp.1-35.

Kaplan, R.S. and Norton, D.P., 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting horizons, 15(1), pp.87-104.

Knutsson, H., Ramberg, U. and Tagesson, T., 2012. Benchmarking impact through municipal benchmarking networks: Improvement or leveling of performance?. Public performance & management review, 36(1), pp.102-123.

Komisi Pemberantasan Korupsi. (2018). Laporan Akuntabilitas KPK. [online] Available at: [Accessed 25 Apr. 2018].

Leeuw, F.L., 1996. Performance auditing, new public management and performance improvement: questions and answers. Accounting, Auditing & Accountability Journal, 9(2), pp.92-102.

Malmi, T. and Brown, D.A., 2008. Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), pp.287-300.

National Anti-Corruption Unit. (n.d.). Retrieved April, 2018, from

Neely, A., Gregory, M. and Platts, K., 2005. Performance measurement system design: A literature review and research agenda. International journal of operations & production management, 25(12), pp.1228-1263.

OECD (1997), In search of results: performance management practices. Paris: OECD.

Otley, D.T., Berry, A.J., 1980. Control, organization and accounting.Accounting, Organizations and Society 5, 231–244.-

Simons, R., 1994. Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Press.

Silverman, D., 2013. Doing qualitative research: A practical handbook. SAGE Publications Limited. (2018). Sweden Corruption Index | 1995-2018 | Data | Chart | Calendar | Forecast. [online] Available at: [Accessed 25 April 2018].

Wade, D.T., 2009. Goal setting in rehabilitation: an overview of what, why and how.

World Bank Group. (n.d.). Retrieved April 25, 2018, from (2018). Helping Countries Combat Corruption: The Role of the World Bank. [online] Available at: [Accessed 25 May 2018].