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Author : Ernst Buschor
Publisher :
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.:/5 (31 download)
Download or read book Perspectives on Performance Measurement and Public Sector Accounting written by Ernst Buschor and published by . This book was released on 1994 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Arie Halachmi
Publisher : Praeger
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4.3/5 (91 download)
Download or read book Organizational Performance and Measurement in the Public Sector written by Arie Halachmi and published by Praeger. This book was released on 1996-03-20 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legislative initiatives, in response to public demands for more accountability, require public agencies at all levels of government to measure organizational performance and to report on service efforts and accomplishments (SEA). What considerations should managers use in developing performance measurement protocols? What is the experience to date in the U.S. and abroad? This collection of original articles aims to put performance measurement in perspective by relating it to the budgeting, auditing, and policy making processes. Towards that end, the issues managers need to consider are examined in a critical way and from various points of view.
Author : George A. Boyne
Publisher : Cambridge University Press
ISBN 13 : 1139460455
Total Pages : 312 pages
Book Rating : 4.1/5 (394 download)
Download or read book Public Service Performance written by George A. Boyne and published by Cambridge University Press. This book was released on 2006-11-23 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The performance of governments around the globe is constantly in the spotlight, whether as a celebration or indictment of their activities. Providing evidence on strategies to improve the performance of public agencies is therefore essential to the practice of public management. Originally published in 2006, this important contribution to the debate explores issues of measurement, research methodology, and management influences on performance. It focuses on three key questions: what approaches should be adopted to measure the performance of public agencies? What aspects of management influence the performance of public agencies? As the world globalizes, what are the key international issues in performance measurement and management? In examining these questions, the contributors debate both methodological and technical issues regarding the measurement of performance in public organizations, and provide empirical analyses of the determinants of performance. The book concludes with groundbreaking work on the international dimensions of these issues.
Author : Wouter Van Dooren
Publisher : Routledge
ISBN 13 : 1317814150
Total Pages : 276 pages
Book Rating : 4.3/5 (178 download)
Download or read book Performance Management in the Public Sector written by Wouter Van Dooren and published by Routledge. This book was released on 2015-02-19 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: In times of rising expectations and decreasing resources for the public sector, performance management is high on the agenda. Increasingly, the value of the performance management systems themselves is under scrutiny, with more attention being paid to the effectiveness of performance management in practice. This new edition has been revised and updated to examine: performance in the context of current public management debates, including emerging discussions on the New Public Governance and neo-Weberianism; the many definitions of performance and how it has become one of the most contested agendas of public management; the so-called perverse effects of using performance indicators; the technicalities of performance measurement in a five step process: prioritising measurement, indicator development, data collection, analysis and reporting; and the future challenges and directions of performance management Performance Management in the Public Sector 2nd edition offers an approachable insight into a complex theme for practitioners and public management students alike.
Author : Susana Jorge
Publisher : Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN 13 : 9898074396
Total Pages : 517 pages
Book Rating : 4.8/5 (98 download)
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author : Ferreira, Augusta da Conceição Santos
Publisher : IGI Global
ISBN 13 : 1466698047
Total Pages : 510 pages
Book Rating : 4.4/5 (666 download)
Download or read book Global Perspectives on Risk Management and Accounting in the Public Sector written by Ferreira, Augusta da Conceição Santos and published by IGI Global. This book was released on 2016-01-18 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Author : Elio Borgonovi
Publisher : Springer
ISBN 13 : 3319570188
Total Pages : 448 pages
Book Rating : 4.3/5 (195 download)
Download or read book Outcome-Based Performance Management in the Public Sector written by Elio Borgonovi and published by Springer. This book was released on 2017-07-17 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues. These are complex policy problems, underlying high risk and uncertainty, and a high interdependency among variables affecting them. Such problems cannot be clustered within the boundaries of a single organization, or referred to specific administrative levels or ministries. They are characterized by dynamic complexity, involving multi-level, multi-actor and multi-sectoral challenges. In the last decade, a number of countries have started to develop new approaches that may enable to improve cohesion, to effectively deal with wicked problems. The chapters in this book showcase these approaches, which encourage the adoption of more flexible and pervasive governmental systems to overcome such complex problems. Outcome-Based Performance Management in the Public Sector is divided into five parts. Part 1 aims at shedding light on problems and issues implied in the design and implementation of “outcome-based” performance management systems in the public sector. Then Part 2 illustrates the experiences, problems, and evolving trends in three different countries (Scotland, USA, and Italy) towards the adoption of outcome-based performance management systems in the public sector. Such analyses are conducted at both the national and local government levels. The third part of the book frames how outcome-based performance management can enhance public governance and inter-institutional coordination. Part 4 deals with the illustration of challenges and results from different public sector domains. Finally the book concludes in Part 5 as it examines innovative methods and tools that may support decision makers in dealing with the challenges of outcome-based performance management in the public sector. Though the book is specifically focused on a research target, it will also be useful to practitioners and master students in public administration .
Author : Eugenio Caperchione
Publisher : Springer Science & Business Media
ISBN 13 : 1461545811
Total Pages : 275 pages
Book Rating : 4.4/5 (615 download)
Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author : Annie Hondeghem
Publisher : IOS Press
ISBN 13 : 9789051994193
Total Pages : 318 pages
Book Rating : 4.9/5 (941 download)
Download or read book Ethics and Accountability in a Context of Governance and New Public Management written by Annie Hondeghem and published by IOS Press. This book was released on 1998 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and accountability have become important themes for modern government, as in most of the countries there is a severe crisis of legitimacy. Increasingly there is a feeling that performance management alone will not solve this crisis. Citizens also expect from politicians and public servants ethical responsible conduct. As to the ethics, however, there is a problem. Governance and new public management have raised new problems which cannot be solved by referring to the traditional bureaucratic ethics. Devolution and decentralisation processes have enhanced the responsibility of public servants. The increase of transparency and openness and the service orientation of public organisations have challenged the traditional values of discretion and equality before the rule. The growing interaction between the public and the private sector have raised the question of integrity. In light of these developments, it is important to update the ethical system, or reversibly, the traditional values of the public service can question some actual evolutions in government.
Author : G. Gregoriou
Publisher : Springer
ISBN 13 : 0230361552
Total Pages : 275 pages
Book Rating : 4.2/5 (33 download)
Download or read book Best Practices in Management Accounting written by G. Gregoriou and published by Springer. This book was released on 2011-12-15 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.
Author : Zahirul Hoque
Publisher : Routledge
ISBN 13 : 1000349020
Total Pages : 330 pages
Book Rating : 4.0/5 (3 download)
Download or read book Public Sector Reform and Performance Management in Developed Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-02-22 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.
Author : Vicente Montesinos
Publisher : Springer Science & Business Media
ISBN 13 : 147575504X
Total Pages : 358 pages
Book Rating : 4.4/5 (757 download)
Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Author :
Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.E/5 ( download)
Download or read book Accounting and Performance Management Perspectives in Business and Public Sector Organizations written by and published by . This book was released on 2005 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gavin Drewry
Publisher : IOS Press
ISBN 13 : 9781586034962
Total Pages : 200 pages
Book Rating : 4.0/5 (349 download)
Download or read book Contracts, Performance Measurements, and Accountability in the Public Sector written by Gavin Drewry and published by IOS Press. This book was released on 2005 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important aspect of this study is its recognition that those responsible for monitoring public services, and holding them to account, have had - to an increasing extent - to reconcile tensions between, on the one hand, the need for strong oversight and, on the other, the encouragement of innovation and risk in an increasingly competitive and entrepreneurial public service culture. Following an introductory overview by the three editors the book is in three parts.The first part deals with the theory and practice of performance measurement and evaluation; the second part provides a series of specific case studies of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon the wide expertise and research interests of academics and practitioners from the United Kingdom, Denmark, Switzerland, Belgium, Sweden and the USA.
Author : James Guthrie
Publisher : Emerald Group Publishing
ISBN 13 : 1784410101
Total Pages : 300 pages
Book Rating : 4.7/5 (844 download)
Download or read book Public Value Management, Measurement and Reporting written by James Guthrie and published by Emerald Group Publishing. This book was released on 2014-11-07 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume aims to shed light on how public service value is identified, managed, measured and reported. The chapters cover a range of topics, including theoretical reflections, practical case studies and empirical observations aimed at understanding the concept of public value.
Author : Josette Caruana
Publisher : Emerald Group Publishing
ISBN 13 : 1801171610
Total Pages : 275 pages
Book Rating : 4.8/5 (11 download)
Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Author : Stephen P. Osborne
Publisher : Taylor & Francis
ISBN 13 : 9780415267151
Total Pages : 568 pages
Book Rating : 4.2/5 (671 download)
Download or read book Public Management: Policy making, ethics and accountability in public management written by Stephen P. Osborne and published by Taylor & Francis. This book was released on 2002 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1980s, the public sector has been undergoing major changes throughout the Western industrialized world, the transitional economies of central and Eastern Europe, Latin America and South East Asia. The main thrust of these changes has been to bring public sector management practices closer to those of the private sector. This raises the question of how far public and private sector management are comparable. This set examines the relationships between public sector and private sector management in terms of both classical management theory and the new public management that emerged in the 1980s and 1990s. While the collection concentrates on articles from the last 20 years, some historical pieces are also included. The four volumes are arranged along the following lines: volume 1 - for and against the public sector; volume 2 - managing the plural state; volume 3 - broadening the public management perspective; and volume 4 - from policy to practice in public services.
