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This concluding chapter attempts to capture and extend the lessons rendered in the previous chapters in this book. In overview we may observe that over the past three decades, criticisms about government performance have surfaced across the world from all points of the political spectrum. Critics have alleged that governments are inefficient, ineffective, too large, too costly, overly bureaucratic, overburdened by unnecessary rules, unresponsive to public wants and needs, secretive, undemocratic, invasive into the private rights of citizens, self-serving, and failing in the provision of either the quantity or quality of services deserved by the taxpaying public (see, for example, Barzelay & Armajani, 1992; Jones & Thompson, 1999; Osborne & Gaebler, 1993). Fiscal stress has also plagued many governments and has increased the cry for less costly or less expansive government, for greater efficiency, and for increased responsiveness. High profile members of the business community, financial institutions, the media, management consultants, academic scholars and the general public all have pressured politicians and public managers to reform. So, too have many supranational organizations, including OECD, the World Bank, the European Commission. Accompanying the demand and many of the recommendations for change has been support for the application of market-based logic and private sector management methods to government (see, for example, Harr & Godfrey, 1991; Jones & Thompson, 1999; Milgrom & Roberts, 1992; Moe, 1984; Olson et al., 1998). Application of market-driven solutions and business techniques to the public sector has undoubtedly been encouraged by the growing ranks of public sector managers and analysts educated in business schools and public management programs (Pusey, 1991).

This book is organized into five sections. The first four sections are devoted to investigation of the seven different strategies to achieve public management reform delineated in this book. The seven strategies are: (1) increased accountability; (2) decentralization and delegation of authority and responsibility for decision making and management; (3) application of information technology to improve management and responsiveness of governments to citizens; (4) developing and improving management control systems in the public sector; (5) measures to reduce corruption in government, business and society; (6) development and use of performance indicators in public organizations; and (7) integration of performance measurement and management in public organizations. The chapters in each of the five sections address the need for and application of strategy, impediments to implementation, and use cases to support their analysis and conclusions.

This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a responsibility framework in government. The theory of management control is explored and then management control reform in the U.S. federal government is assessed in terms of progress towards meeting the objectives of the theoretical model. Then, the U.S. experience is compared with the efforts to reform management control in Italian local governments.

So much has been written about public management and administrative reform in the past decade that in developing the approach for this book we wondered whether there was anything new to say. As is the case for most professionals working in our field, we recognize that the topic of New Public Management has been worked over very thoroughly. New public management is no longer “new” and, therefore, we believe in the future it is better to use the words public management change or innovation when speaking and writing about emerging initiatives in the public sector. And, as most in our field also understand, the topics receiving significant attention at present are networking and a set of issues related to what is termed “governance.” Research on networking has been on-going since at least the 1970s. Many issues related to networks and networking remain unresolved so that continued dialogue in this area is constructive. Renewed attention to governance (versus government) appears to have emerged in the public management dialogue and literature in the past five years or so.