Suchergebnisse

Intro -- Half Title -- Series Page -- Title Page -- Copyright Page -- Dedication -- Contents -- Figures -- Tables -- Biography of Editor -- Preface -- Acknowledgments -- Part I: Africa -- 1. Pursuing Results: Results-Based Management in the Kenyan Public Sector -- Introduction -- Background to Results-Based Management in the Kenyan Public Sector -- Performance Planning Reforms -- Deciding National Results -- Deciding MDAs' Results: Setting Performance Contracts -- Linking Outcomes to Finances: Performance-Based Budgeting -- Monitoring and Evaluation -- Discussion and Conclusion -- Note -- References -- 2. Implementation Issues of Outcomes-Based Budgeting in an Egyptian Government Agency -- Introduction -- Literature Review: OBB in the Public Sector as an Accountability Tool and Its Implementation Issues -- Methodology -- Theoretical Framework -- Research Methods -- Case Analysis -- The Line Item Budgeting System Before OBB Implementation -- Recursivity Cycles of the Budgeting Reform in the ETA -- Diagnostic Struggles -- Actor Mismatch -- Contradictions Internalized in the Budget Law and their Impact on OBB Implementation -- The Indeterminacy of Law -- The Outcomes of OBB Implementation in the ETA -- Discussion and Practical Implications -- Conclusion -- Implications for Further Research -- Notes -- References -- Part II: Central America -- 3. Outputs vs. Outcomes: Quality of Services in Honduran Municipalities -- Introduction -- Literature Review -- Transparency -- Institutional Trust -- Corruption -- Expenditures -- Control Variables -- Population -- Gender -- Education -- Age -- Race -- Income -- Labor Condition -- Institutional Framework of Honduras Municipalities -- Econometric Model -- Sample and Variables -- Empirical Model -- Robustness Checks -- Results and Discussion -- Transparency -- Trust -- Corruption -- Expenditures.

PurposeThe purpose of this paper is to report on a study of performance measurement and reporting practices of four government departments in Australia.Design/methodology/approachRelying on the "context" and "content" aspects of the institutional and strategic choice literatures, the paper suggests how external institutions such as government regulatory frameworks and internal organizational contexts such as strategic plans may shape the design of performance measurement and reporting of government departments. Texts and contents from archival sources such as published annual reports and department web sites provided insightful and interesting findings.FindingsThe paper reveals that performance measurement systems design as a central thrust to the subject government departments' strategic planning and management framework. Furthermore, content analyses of the data indicate a clear linkage between the recently introduced "managing for outcomes" framework and performance measurement practices of government departments.Research limitations/implicationsThis is an exploratory study based on archival documents only, thereby provides limited insights into how organizational managers perceived the relevance and usefulness of performance measurement data. However, textual analysis from archival documents provides a rich description of how measuring and reporting of the economy, efficiency, and effectiveness of today's government organizations could be the interaction of both internal and external contexts within which they operate.Practical implicationsThe paper adds to the existing public sector management and accounting literatures by suggesting that the construction and reporting process of performance measurement are crucial and relevant in today's government organizations facing a significant reduction in government funding with increased community demand for quality services.Originality/valueExperiences in subject government entities will provide a platform for academic researchers and/or practitioners from multiple disciplines to disseminate information on accounting and performance management in the changing public sector worldwide.

PurposeThe purpose of this paper is to consider the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority.Design/methodology/approachA theoretical framework is developed using new public management (NPM) and neo‐institutional theory literatures to explain the findings. A case study approach was applied to collect the data for the research.FindingsThe findings reveal that the National Competition Policy 1993, the Local Government Act 1993 and the Local Government Finance Standards 1994 mainly have brought about significant changes to the organisation's internal management control processes, such as financial reporting, budgeting and performance appraisal. The changes brought in appeared to be coincidentally similar to NPM ideals. Furthermore, senior managers (such as the chief executive and divisional heads) played a major role in implementing new accounting technologies (activity‐based costing and the balanced scorecard type performance measurement system).Research limitations/implicationsFuture research on public sector financial management from the outset of organisational contexts could considerably further the stock of knowledge in this area, especially given the rapid changes occurring within the public sector throughout the world. Future research may wish to extend this study by assessing how external legitimating functions become internal reality, the perceptions of reality of the organisational members, and how these perceptions change over time.Practical implicationsThe findings reported provide evidence to further our understanding of how the introduction of private sector styles of organisational practices into large areas of the public sector brought about significant changes in the demand for "new" financial management practices.Originality/valueThe findings reported on in this paper will open a new path of research that may increase our understanding about the factors that play a role in the design of management and accounting systems in a public sector context. Further, they will help policy makers and public sector managers in their day‐to‐day decision‐making.

In recent years, many companies have adopted the total quality management (TQM) philosophy for achieving organizational excellence. The paper reports on the findings of a case study concerned with appraising TQM practices in the Housing Authority of Fiji (HA). The HA has been set up to provide affordable shelter and mortgage finance for low and middle‐income earners in Fiji. Data collected suggest that following the global trend, as well as being consistent with the government's recent public sector reform policy, TQM systems at the HA made the organization more effective and efficient. The organization was preparing itself to be corporatized. The case study reinforces previous claims that suggest that an organization may adopt a TQM strategy to promote both "institutional" and "quality" cultures.

Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform in all levels of government has been the introduction of the national competition policy. Describes the recent developments in Australian public sector and discusses reform implications for accounting, accountability and performance in Queensland local governments. Suggests that accounting plays a significant role in promoting accountability, efficiency and effectiveness of public sector services.