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This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

Gorbachev′s vision of democratic, decentralised and market‐oriented socialism has generated diverse and controversial perceptions in the Soviet Union. Gorbachev′s claim that the USSR is not retreating from socialism but advancing towards it, having dismantled the Stalinist Command model, is assessed.

Here is a new conceptual framework for organizational learning (OL) that applies to both planned reform and emergent change. It integrates strategic and operational, micro and macro perspectives. It has three parts: (a) a revised definition and typology of OL, (b) seven reform stories that define stages and tasks, (c) a management and assessment guide demarcating four areas of OL: (i) action learning within core operations; (ii) sharing learning and innovations across the organization; (iii) mission/s-beyond ambidexterity; (iv) integration-managing mission conflicts and other paradoxes, which ensure endogenous change. Dynamic capability is therefore intrinsic to this view of OL that is illustrated from two cases: NYPD and public school reforms.

Describes a study which investigated the relationship between the vision and five dimensions of leadership behaviour of principals in Hong Kong. A survey was carried out on 48 secondary schools involving 548 teachers. Half of the sample schools were in a pilot scheme of school‐based management, the school management initiative (SMI). Factor analysis and multiple regression were used to analyse the data. The results suggested that five dimensions of leadership behaviour were all significantly related to the vision of principals for both types of schools. Whether the school was participating in the SMI or not also had a significant effect on the relationship between the vision of principals and three dimensions of leadership behaviour. Contrary to the expectations of the SMI and the suggestions by some researchers that teachers need to be particularly empowered in schools undergoing reforms, the findings of this study demonstrated that for principals with average and below average scores on vision, the degree of empowerment perceived by teachers in schools under the SMI was lower than for schools not under the reform. However, principals with high vision in schools under the reform had the highest scores in all five dimensions of leadership behaviour. The SMI may provide opportunities for leaders with vision to bring about a better environment for school improvement. These results provide important insights for those responsible for the implementation and evaluation of the SMI in Hong Kong, and perhaps for other systems devolving decision‐making power to more self‐managing schools.

In this chapter the authors discuss that despite public sector reform being a primary concern of successive national leaders of the Philippines, ‘massive – and sometimes impressive – reorganization plans have not met their declared objectives’. They note that intractable and stubborn problems of Weberian bureaucracy, such as excessive rules and regulations, overlapping structures and procedures, inefficient procedures, lack of coordination, excessive partisan politics and corruption, remain. They examine how leadership can play a pivotal and key role in addressing these problems. Specifically, they argue that reforms should be multi-dimensional, going beyond reorganization and shifting organizational boxes and encompassing changes in behaviour, perspectives and attitudes. Using a concept of ‘phronetic leadership’, they examine three cases of national, local and civil society leaders, as well as a survey of university leaders. They conclude that leaders can make a difference by developing capacities of themselves and of others, and pushing the boundaries of continuous improvement. However, to be sustainable, public sector reforms have to be complemented by reforms of institutions, structures and procedures and anchored in behaviour, values and a common vision that is communicated well and owned by all.

By all accounts, Cambodia has been a postconflict country for much of the last 15 years, stretching as far back at 1991, when the Paris Peace Accords proclaimed a truce between the Vietnamese-backed government and the Khmer Rouge. Subsequent attempts to put in place the desired political and governmental structures remained furtive in the midst of ongoing politicomilitary violence, which only subsided definitively in 1997. Many important institutions of governance and public sector management, destroyed by the ultra-radical Khmer Rouge regime, were only just starting to be rebuilt as recently as 2002.

The purpose of this practice-oriented paper is to look at a recent, late-phase development in public administration (PA) reform in Romania, specifically the drafting of the recently adopted national Strategy on Strengthening the Efficiency of Public Administration (2014-2020). In particular, the paper focuses on the opportunities and limits of outsourcing the building of the vision underlying the strategy and the prioritization of strategic objectives. The article’s story is also placed in the broader context of agencification literature and, more specifically, the involvement of executive agencies in policymaking.

The paper describes the vision-building exercise, developed according to a script already tested in several sectoral strategy-making processes, and the objectives and procedure of the online participatory consultation by using an adapted real-time Delphi format (similarly tested in the recent past).

The paper reports on the ways in which the output of the visioning process and of online consultations may be used to enhance a strategic process already underway.

PA reform in post-communist countries has been among the most hotly debated, intensely pursued, yet seemingly elusive policy objectives of the transition and post-transition periods. Among pre-accession and then European Union (EU) member states, the need to get in and then to get involved in European policymaking provided some impetus for such reforms and also set substantial constraints, without however always adding much predictability or significantly streamlining the public sector. The paper contributes to this debate by proving an innovative method of devising a reform strategy by outsourcing the strategy-building process to an agency with the necessary know-how and experience.

Despite inauspicious circumstances, the European Commission embarked on an ambitious programme of management reform in 2000, and in 2003 the reform Progress Review claimed that it had been implemented. There is now a substantial body of literature examining the theory and practice of public management reform under different conditions. Using these models and an implementation matrix differentiating between types of reform action, this article analyses these claims. The findings suggest a considerable gap exists between reform rhetoric and the reality of its application.