This course provides a step-by-step approach to using Key Performance Indicators (KPIs) in public sector organizations. It explains how KPIs relate to the professional accountant’s work and what their benefits are in the public sector, given its unique challenges. It walks public sector business professionals through the process of implementing KPIs, including challenges and benefits that may arise. A case study is used to exemplify how a public sector organization successfully completed a KPI analysis and implemented them. This course will help CPAs working in public sector organizations use KPIs in their daily work to improve the outcomes and the impact of their work.

Learning Objectives

  1. Define KPIs and explain how and why they are used.
  2. Explain the benefits of using KPIs.
  3. Describe the unique challenges faced by public sector organizations.
  4. Define and identify high level and low level KPIs.
  5. Define and identify financial and non-financial KPIs.
  6. Explain who in the organization should take responsibility for KPIs.
  7. Identify the reasons that a KPI analysis can be triggered.
  8. Summarize the step-by-step process of a KPI analysis and implementation. 
  9. Apply the KPI analysis process to a real life case study.

Topics Covered

  • Definition and guiding principles of KPIs 
  • Benefits of using KPIs
  • Challenges in the public sector and reasons to use KPIs in this sector
  • Characteristics of KPIs used in public sector organizations
  • Tailored guidance and advise on creating and implementing KPIs in public sector organizations
  • High level and low level KPIs
  • Financial KPIs and non financial KPIs
  • Triggers for a KPI analysis
  • Example of a KPI analysis in the public sector, including the process and KPIs actually developed

What others have said about this course

Course Participant

The lecture was very detailed and the lecturer explained it thoroughly, making sure no one gets confused about each topic. All in all, the course was great and outstanding – and I recommend this to everyone who wants to know more about it.

Course Participant

Every penny was worth it. Thanks for the hard work! For our instructor, thank you for your dedication and passion when it comes to teaching.


Founder and Lead Instructor, UltimQuest Knowledge Inc.

Arun K. Mathur, FCPA, FCA, LPA

Arun is Partner at Gerald Duthie & Co. LLP, where he provides professional services to a diverse group of clients. Arun is also Owner and Lead Instructor at UltimQuest Knowledge Inc. He has been delivering corporate training on improving governance, ethics, internal control, performance measurement and related topics. He provides live and online training through CPA bodies across Canada and Bermuda. Arun served for several years on the Board for HealthForce Ontario Marketing and Recruitment Agency, and was also Chair of the Finance and Audit Committee there and for the Trillium Gift of Life Network. He has served on the CMA Ontario's Review Committee prior to the merger.