Suchergebnisse

Covers broad issues under the control of government but affecting the boards to some extent and issues directly under board control; based on a study of 10 major corporations conducted by the Office of the Auditor General in Spring 1996; Canada.

This paper examines the implementation of zero‐base budgeting in British Columbia from 1979–1983 by developing an index of likely success in implementation from responses to a survey in 1981, and then testing the predictive accuracy of that index score in terms of a set of output measures obtained from a survey of line ministry staff in the late summer of 1982. The variables used to make up the implementation index included the following: the resources available to the implementing organization; the attitude of the target group to which the policy was directed; the characteristics of the implementing organization itself; and a set of environmental variables. The analogy is drawn with the analysis of the marketing of services in terms of a set of exchange relationships with constituencies or publics. The scores arrived at on the output variables confirmed the prediction derived from the implementation index that implementation would be partially successful. The analysis suggests means to improve the implementation of administrative policies such as zero‐base budgeting, and would also appear to sustain the usefulness of systematizing information on implementation by some such means as the index employed in this study.RésuméCe mémoire étudie la mise en oeuvre d'un système de budget à base zéro en Colombie‐Britannique pendant la période 1979–1983. On a confectionné un indice de la probabilité de succès de la mise en oeuvre à partir des réponses à une enquěte de 1981. Ensuite, on a vérifié la valeur prédictive de l'indice, à l'aide de mesures d'output tirées d'une enquěte de la fin de l'été 1982 auprès du personnel hiérarchique des ministères. Font partie de l'indice les variables suivantes: les ressources mises à la disposition de l'équipe de mise en place; ses caractéristiques; l'attitude du groupe auquel le système est destiné; et, enfin, un ensemble de variables qui représentent l'environnement. L'analyse est analogue à celle du marketing des services, fondée sur des relations d'échange avec un marché‐cible. Les scores sur les variables d'output sont conformés aux prédictions de l'indice. L'analyse présentée ici suggère des moyens d'améliorer la mise en oeuvre d'une politique administrative telle que le budget à base zéro, et semble aussi démontrer l'utilité de la systématisation de l'information à l'aide d'indices comme celui qu'on a employé.

This article provides an in-depth case study of the process by which a funder evaluates the performance of a client nonprofit agency in the social services sector. The connection between the evaluation and the subsequent funding decision is also explored. A framework for uncovering the basic dimensions of the evaluation process is presented and applied to the evaluator-evaluatee relationship studied. Various points at which perceptions of the relationship got distorted are identified. The evaluation process was found to be a subtle and complex interaction of formally rational methods and nonformal subjective judgments. The implications of these findings for practical improvements to the evaluation process are discussed.