Perspectives on Performance Measurement and Public Sector Accounting PDF Download

Author: Ernst Buschor
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 496

View

Book Description

Author: George A. Boyne
Publisher: Cambridge University Press
ISBN: 1139460455
Category : Business & Economics
Languages : en
Pages : 312

View

Book Description
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: 1317814150
Category : Business & Economics
Languages : en
Pages : 276

View

Book Description
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: Arie Halachmi
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 394

View

Book Description
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: Ferreira, Augusta da Conceição Santos
Publisher: IGI Global
ISBN: 1466698047
Category : Business & Economics
Languages : en
Pages : 537

View

Book Description
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:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 276

View

Book Description

Author: Elio Borgonovi
Publisher: Springer
ISBN: 3319570188
Category : Business & Economics
Languages : en
Pages : 448

View

Book Description
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: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520

View

Book Description
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: Gavin Drewry
Publisher: IOS Press
ISBN: 9781586034962
Category : Business & Economics
Languages : en
Pages : 200

View

Book Description
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: Sara Giovanna Mauro
Publisher: Routledge
ISBN: 1000422402
Category : Business & Economics
Languages : en
Pages : 76

View

Book Description
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.