The case study approach

This study on the use of performance information by local government managers in Indonesia to improve service delivery and enhance accountability employs a case study approach. This approach is useful for providing a deep and rich conception of a real world phenomenon (Yin, 2014, p. 49). Applying a case study approach enables the researcher to investigate the contextual understanding of the actual problems and responses of local government managers in using performance information to deliver on performance and accountability. The following sections discuss the case study approach, the number of cases examined, the analytical levels, unit of analysis, and case selection.

3.2.1 The case study approach

Various definitions of case study are proposed in the literature on qualitative research methodology. Yin (2014, p. 40) defined case study as an empirical inquiry that investigates a contemporary phenomenon within its real-life context, especially when the boundaries between phenomenon and context are not evident. A similar definition was proposed by Moore, Lapan, and Quartaroli (2012, p. 244)), who argued that case study research is an investigative approach used to thoroughly describe complex phenomena, such as events, important issues or programs, in ways that unearth new and deeper understanding of these phenomena. Both definitions stress the process of investigating phenomenon. Thomas (2011) described the phenomenon as the thing that a researcher concentrates on, looking at it in detail, and not seeking to generalize from it. The thing or the phenomenon can be a person, a group, an institution, a country, an event, a period in time, or whatever. Creswell et al. (2007) included the way the data are collected in their definition:

Case study is a qualitative approach, in which the investigator explores a bounded system (a case) or multiple bounded systems (cases) over time through detailed in- depth data collection involving multiple sources of information and reports a case description and case-based themes (p. 246).

The phenomenon investigated in this research is the use of performance information by local government managers in Indonesia. The Indonesian Government has adopted reporting reforms since 1999 when the government issued a regulation on performance-based accountability systems for public sectors. These systems encourage public sector organisations to use performance information to improve service delivery and enhance accountability. As discussed in Chapter 2, little is known about the implementation of these systems despite it being almost two decades since the regulation was issued.

This research investigated the way that local government managers used performance information, which involved inquiring about the type of information used, how the managers used the information, why the managers used it, and how they might make better use of the information (refer to the research questions (RQs) as discussed in Chapter 2). The research questions provide a boundary to limit the exploration of the case study, an approach suggested by Moore et al. (2012, 245). In line with the definition proposed by Thomas (2011), this study used a case study in order to understand what happens in particular contexts rather than to construct generalizations of practice. A case study approach enabled the researcher to examine the use of performance information in more detail than possible through other approaches. As highlighted by Merriam (1998), a case study results in a rich and holistic account of a phenomenon. The author also maintained that a case study offers insight and illuminates meanings that expand the readers’ experience. This study is aimed at providing deeper understanding of the use of performance information in Indonesia within the context in which influence the managers to use it. In this regard, De Vaus (2001) pointed out that case studies emphasise understanding of the whole case and seeing the case within its wider context. Understanding the context is essential to reveal important explanatory information about the phenomenon, as suggested by Yin (2014). Employing a case study approach to examine the use of performance information enabled an understanding of the context within which managers use the information.

Despite the benefits of revealing details of a phenomenon, case studies in social sciences, argued De Vaus (2001, p. 223)), must have a theoretical dimension in order to add value. One of the ways to add value is through a theory building approach to develop and refine the propositions and adopt a theory that fits the cases we study. In this study, the aim was to develop a model on the use of performance information by local government managers in Indonesia. A literature review was conducted, as presented in Chapter 2, to examine what had been done in previous studies and to

develop a framework as a basis for refining and enriching the theory of the use of performance information. Involving a theoretical dimension in this study therefore aligns with De Vaus’ (2001) suggestion of adding value when conducting a case study approach.

Employing a case study approach also enables the use of multiple data, as highlighted by J. W Creswell et al. (2007). De Vaus (2001) maintained that any method of data collection can be used within a case study design so long as it is practical and ethical. This multiple method of data collection has become one of the strengths of case studies (2001, p. 231).

A case study approach involves consideration of the number of cases, the analytical levels sought, the units of analysis, and case selection. These four issues are discussed in the following sections in relation to choices made for this study.