Accounting and Performance Management Perspectives in Business and Public Sector Organizations PDF Download

Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 276

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Author: Wouter Van Dooren
Publisher: Routledge
ISBN: 1134197012
Category : Business & Economics
Languages : en
Pages : 317

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Book Description
Tackling the key topics of reform and modernization, this important new book systematically examines performance in public management systems. The authors present this seminal subject in an informative and accessible manner, tackling some of the most important themes. Performance Management in the Public Sector takes as its point of departure a broad definition of performance to redefine major and basic mechanisms in public administration, both theoretically and in practice. The book: situates performance in some of the current public management debates; discusses the many definitions of ‘performance’ and how it has become one of the contested agendas of public management; examines measurement, incorporation and use of performance information; and explores the challenges and future directions of performance management. A must-read for any student or practitioner of public management, this core text will prove invaluable to anyone wanting to improve their understanding of performance management in the public sector.

Author: Zahirul Hoque
Publisher: Routledge
ISBN: 1000349020
Category : Business & Economics
Languages : en
Pages : 330

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

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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: Coral Ingley and James Lockhart
Publisher: Academic Conferences and Publishing Limited
ISBN: 1910309850
Category : Business & Economics
Languages : en
Pages : 342

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The conference committee encourages contributions on this wide range of topics through the use of a variety of rigorous approaches, including theoretical and empirical papers employing qualitative, quantitative and critical methods. Action-based research, case studies and work-in-progress/posters are enthusiastically welcomed. PhD research, proposals for roundtable discussions, practitioner contributions and product demonstrations based on the conference themes are also invited.

Author: Jarmo Vakkuri
Publisher: Routledge
ISBN: 100020832X
Category : Business & Economics
Languages : en
Pages : 266

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The era of hybrid governance is here. More and more organizations occupy a position between public and private ownership. And value is created not through business or public interests alone, but through distinct forms of hybrid governance. National governments are looking to transform their administrative systems to become more business driven. Likewise, private enterprises are seeing value gains in promoting public interest in their corporate social responsibility programs. But how can we conceptualize, evaluate and measure the value and performance of hybrid governance and organizations? This book offers a comprehensive overview of how hybrids produce value. It explores the drivers, obstacles and complications for value creation in different hybrid contexts: state-owned enterprises, urban policy-making, universities and non-profits from around the world. The authors address several types of value contents, for instance financial, social and public value. Furthermore, the book provides a novel way of understanding multiple forms of doing value in hybrid settings. The book explains mixing, compromising and legitimising as important mechanisms of value creation. Aimed at researchers and students of public management, public administration, business management, corporate social responsibility and governance, this book provides a theoretical, conceptual and empirical understanding of value creation in hybrid organizations. It is also an invaluable overview of performance evaluation and measurement systems and practices in hybrid organizations and governance.

Author: Hassan Ouda
Publisher: Springer Nature
ISBN: 3030515958
Category : Political Science
Languages : en
Pages : 350

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Book Description
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Author: Elaine Harris
Publisher: Routledge
ISBN: 1317429931
Category : Business & Economics
Languages : en
Pages : 526

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Book Description
Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

Author:
Publisher: Othmar M. Lehner
ISBN: 3950351809
Category :
Languages : en
Pages : 655

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Author: Paolo Taticchi
Publisher: Springer Science & Business Media
ISBN: 3642048005
Category : Business & Economics
Languages : en
Pages : 373

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Book Description
Measuring and managing the performance of a business is one of the most genuine desires of management. Balanced scorecard, the performance prism and activity-based management are the most popular frameworks in this setting. Based on the findings of R.G. Eccles’ acclaimed "Performance Measurement Manifesto (1991)" this book introduces new contexts and themes of application and presents emerging research areas related to business performance measurement and management, e.g. SMEs and sustainability. As a result of the 1st International Summer School Piero Lunghi on "Perspectives of Business Performance Management" this book is written both for students and academics, as well as for practitioners looking for new, yet proven ways to measure and manage business performance.