The Perception of Commission on Audit (COA) Central Office Employees on the Implementation of Performance Management System (SPMS): Inputs to Decision Making


  • Ma. Jesusa L. Buna


Commission on Audit (COA), Central Office Employees, Performance Management System (SPMS, : Inputs to Decision Making


The study evaluated the perception of employees of the Commission on Audit (COA) on the implementation of Strategic Performance Management System (SPMS), a performance management tool being implemented in the Commission to measure the integrity and accountability of an individual employee in the performance of his/her duties. The outcome of this research will serve as an input or basis for the management to enhance and simplify the implementation of SPMS and its processes for the realization of its organizational objective.

The theory of Management by Objective was applied for the theoretical framework. Descriptive research was employed to evaluate the perception of employees on the factors and elements of SPMS. Various statistical tools were used to determine the difference in the perceptions of the respondents.

The study found out that regardless of the profile of the respondents, the majority stated that there is a significant difference between their perceptions on the implementation of SPMS policies, procedures, guidelines, compliance and acceptance. Findings also showed that there is a need to enhance and simplify the implementation of SPMS since the majority of the respondents indicated that they encountered problems in connection with the processes involved in its implementation.

The research acknowledges that SPMS can be an indirect source for competitive advantage through its ability to enhance organizational capabilities. Since this study is not all-encompassing and covers only the perception of COA Central Office employees in the implementation of SPMS, it is suggested that modification and in-depth analysis of SPMS policies and procedures be considered for future study.