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The purpose of this paper is to identify critical success factors for the management of complex change processes in fire service organizations and to apply these in a case study of the Rotterdam-Rijnmond fire service.

The paper provides review of literature on organizational change, case study of the Rotterdam-Rijnmond fire service supported by the analysis of policy documents and 30 semi-structured interviews with key persons.

Combining different theoretical approaches helps to get a more complete picture of important issues and dilemma’s in the management of change processes – which is a first step in the successful implementation of changes – whereas other approaches tend to emphasize only some and overlook others. Applied in a case study, this approach revealed serious weaknesses in the management of change within the Rotterdam-Rijnmond fire service and offered practical guides for solutions.

This paper combines insights from different theoretical approaches into a more integrated perspective that aims to be helpful as a practical tool for designing and implementing complex changes in fire service organizations.

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

The purpose of this paper is to examine the strategies of civil service reforms in Hong Kong and Thailand. It seeks to identify the drivers of reforms in the two cases and explain the divergence in processes that were intended to achieve similar ends.

This paper adopts a case study approach along with a thorough review of the literature. It is based on secondary materials, including academic studies, government publications and websites, and media reports. It compares approaches, strategies and outcomes of civil service reforms in Hong Kong and Thailand.

Civil service reforms in Hong Kong focused on improving management through the implementation of New Public Management (NPM) principles, while governance values were prominent in civil service reforms in Thailand.

This paper compares civil service reforms in two dissimilar Asian cases. It highlights the impact of global trends on traditional bureaucratic organizations and reform strategies, and recognizes the impacts of traditions, culture and capacity on civil service reforms.

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

The objective of this article is to propose a panel of management performance evaluation indicators at operator level. This panel would be the tool to be made available to an observatory that should be set up by regulation. The proposal comes at the right time given that Morocco is planning a major reform of the sector very soon. A framework law has already been promulgated for this purpose (Law 51-21 relating to the reform of public establishments).

The proposed panel is the result of (1) a review of the literature dealing with public management theories, in particular those relating to industrial and commercial public services and whose character is captive. The management of the latter requires a great deal of caution to preserve their economic balance and consequently their sustainability. (2) A review of experiences of countries is chosen because of contextual their similarities with Morocco like France having a similar legal background, Tunisia and Algeria chosen for geographical and economic similarities. The British experience is also discussed for what it represents as a liberal model in the management of public water and sanitation services, as opposed to the German model also studied and which stands as the only country where the management of public services has almost always been a communal prerogative. The analysis of these models has made it possible to identify management evaluation practices that could be adapted to the Moroccan context. (3) Research work by practitioners and reports from specialized international institutions (International Water Association [IWA]). (4) A critical analysis of a multitude of management and activity reports from 12 autonomous authorities and 4 private delegates covering 16 million inhabitants of the urban environment. A total of 15 indicators are developed. They aim to assess the effectiveness of management in terms of saving drinking water and preserving the natural environment from the pollution of water resources.

Approximately, 15 indicators for assessing water resource management in public water and sanitation services are proposed. These indicators relate to the efficiency of pipe networks, the performance of storage systems and losses in users' homes. Indicators specific to liquid sanitation systems, particularly with regard to the control of wastewater overflows into the public highway and their treatment before discharge into the natural environment, are also proposed.

The application of the results of this research could be confronted with its appropriation by the operators. Indeed, the investment involved in setting up the proposed evaluation system, as well as the conflict of interest that may arise in the process of formalizing and standardizing the system at the national level, may slow down the process of setting it up.

In practice, the implementation of a system for evaluating the performance of water resource management in public drinking water and liquid sanitation services would make it possible to optimize the volume of water to be mobilized. Substantial savings are expected both at the level of the resource itself and at the level of the investments that accompany the realization of the mobilization and distribution infrastructures. These savings will be very useful for the creation of other similar services and to serve more people.

The distribution of drinking water and liquid sanitation is a vital human need. These services are extremely captive. They are key factors in the socioeconomic development of the territory and the citizen. The impact is transversal and affects the lifestyle of the populations. On the one hand, it favors the sedentarization of the populations and on the other hand, preserves their health by fighting against the diseases of water origin. In addition, the comfort that it provides in the daily life of users is highly coveted when they are delivered in a modern way and arranged with modern technologies.

The regulation of public drinking water and liquid sanitation services in Morocco is the weakest link in the sector. The Ministry of the Interior is legally responsible for setting up a standard system for evaluating the management of these services to fill this gap (organic law 113-14 on municipalities). Unfortunately, this initiative is not yet underway. The opportunity to apply the results of this research is well timed. Morocco plans to launch a global reform of the sector starting in 2022–2023 (Law 50-21 on the reform of public institutions).

Educational management's main task is to achieve learning quality outcomes in acquiring knowledge, scientific skills and social values. This study aims to provide a background on Egyptian thought development in educational management from 1990 to 2020.

In this study, we used the descriptive method to collect and interpret data. This method aims to describe an object of phenomena after data collection, analyze it, identify the conditions and relationships between variables and monitor the challenges arising from Egypt's educational system's problems.

The results showed the following: (1) the trend toward decentralization of educational management is not fulfill during that period and (2) the district and directorate administration continued to receive administrative instructions from the managerial ladder's highest authorities. The Ministry of Education was in control of policy decision-making processes and administrative and financial responsibilities. Many decisions and laws hinder decentralization, such as centralizing examinations, curricula and teachers' recruitment and transfer.

The challenges of developing educational management are related to the shortage of modern management methods in administrative leadership, organizational behavior and decision-making, such as human relations and decentralized administration. Also, the insufficient material resources, managerial competencies and educational, intellectual stagnation among many leaders and administrators.

This paper aims to clarify the added value to governments when adopting an Administrative Simplification Strategy (ASS) to reduce administrative burdens, and its impact on both citizens and investors satisfaction. The paper highlights the difference between the traditional and strategic concepts of simplifying administrative procedures, Moreover, the paper discusses the most important steps and tools for the implementation of ASS. The paper, also, sheds light on the efforts of the Egyptian Government to simplify administrative procedures and adopt ASS.

This paper adopts the descriptive analytical approach to describe and analyses the basic features of the subject data from different resources includes journal articles, published papers and books, to conclude a theoretical framework of ASS. (concepts, Implementation steps, Tools, Objectives, operations and content). For the Egyptian case, the researchers uses historical perspective to analyze the efforts of the Egyptian government to simplify administrative procedures in the last decades and the content of the available ministerial decisions, presidential decrees, for example The last ministerial decisions concerning the one-stop supreme committee, were chosen as evidence of the government's interest in this matter and the analysis of the tasks entrusted to the committee to do, The decision of transfer the dependency of the ERRADA was also chosen and analyzed to indicate the extent of the government's interest in it and to what extent there is an enhancement of its role .The authors also analyzed some recent conferences and seminars and compared the administrative reform efforts with the theoretical framework of the ASS to clarify the dimensions related to ASS in Egypt.

On the theoretical level, the ASS is an umbrella term that includes various simplification projects at all the levels of governmental units. ASS leads to the improvement of governmental services provided to both citizens and investors. It is a defensive exploratory strategy that involves multiple goals and processes and requires political support, institutional framework and the comprehensive review of all related legislations, to ensure the successful implementation. Studying the Egyptian case, it is noted that the Egyptian government has not directly adopted an ASS. Yet, it has approved some stages within the framework of the adapted administrative reform plans.

This paper represents a framework for administrative simplification as an integrated strategy at the macro level. The strategy focuses on the overall view of the government, its integrated goals, innovation and the added value, by providing high-quality services and reducing the administrative burdens, as to improve services provided to society and ease of life, as well as to increase the level of living and citizens’ satisfaction.

The purpose of this paper is to examine the health sector reform toward 2040 of Japan as a super-aged society.

This paper discusses the current healthcare policies adopted in Japan and projects the challenges in future as a super-aged society.

Through Japanese experiences, it is considered that Community-based Integrated Care System is useful, which takes into account the perspective of health care users. Being a super-aged society, it is essential for Japan to have more consensus by further removing obstacles, and paying attention to the change of paradigm and the purpose of care.

Based on the case of Japan, this paper serves as a reference for other East Asian countries, which would sooner or later encounter the similar situation of becoming super-aged societies in the 21^st century.

This paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.

A qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.

The findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.

The paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.