An Examination of Performance Measurement Prospects on the Fourth Industrial Revolution in the Nigerian Selected Public Sector Agencies

Performance measurement in public sector organisations has engendered concern of both practitioners and academia. In an emerging economy like Nigeria, technological breakthroughs like the fourth industrial revolution as a mechanism for enhanced performance has further excited concerns for performance measurement. Literature acknowledged that a proper measurement of performance is the base for improving the quality of public goods and services. As such, this study seeks to examine the prospects of performance measurement in the era of IR 4.0 using an exploratory multiple case study research design. Interview method to gather primary data on the phenomenon of IR 4.0 and performance measurement across ten Ministries, Departments, and Agencies (MDAs) situated in the Federal Capital Territory of Nigeria was adopted. Interview results show that though there were persons designated as management accountants, the management accounting function is performed through the accounting department. The study also observed that the internet, digitisation, broadband, and human-computer interface as aspects of IR 4.0 recorded “good” scores. However, Artificial Intelligence (AI), which is an essential attribute of IR 4.0, had inconsistent ratings. This can be attributed to the low level of awareness of the phenomenon of IR 4.0 its numerous facets which can be deployed, such that performance of typical public sector organisations ranked or measured on vale satisfaction of beneficiaries rather than target figures and annual employee appraisal. A strong political will of administrators of the sampled MDA was identified as an essential factor for fully adopting what IR 4.0 has to offer.