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Why reform government? The answer to this question varies relative to context and timing. Sometimes reform is stimulated by a shortage of financial resources. Sometimes it is brought on by a change in political power. At other times it may be forced by citizen demand. And, at times it results as a response to corruption and scandal. Moreover, in many cases, more than one of these aspects work together to push forward government reform. This is also why reformers adopt various strategies ranging from institutional reorganization, rationalization of administrative procedures, introduction of new managerial techniques, and more recently, implementation of e-government.

This introductory chapter explains why public sector reforms matter and why a focus on Asia and leadership is needed. It also provides an overview of highlights, lessons and conclusions in this book. Cases of successful public sector reforms usually show leadership by central agencies, with support of the office of President or Prime Minister. While laws and rules are commonly used to further reform, cases show that more is needed to ensure success and sustainability. A range of strategies include heightened accountability, personnel changes, supporting change leaders in departments, reform through capacity development, and learning from innovations other jurisdictions. Conclusions include suggestions for further research.

The chapter summarises findings from a study on administrative reforms covering all central government ministries and agencies in 19 countries, examining reform trajectories seen from the top of the central administrative apparatus. Core structural features of the central bureaucracy are described, along with role perceptions, values and motivation of administrative executives. Reform processes, trends, content and management tools are addressed, leading up to similarities and differences between the Nordic countries and between them and other European families of countries. A main finding is that the Nordic bureaucracy represents a layered, complex and hybrid system combining different reform trends and that there is a clear North–South divide in Europe when it comes to administrative reforms.

Thailand continuously has had administrative reforms in spite of periods of military regime and democratic government. This chapter describes the leadership of administration reforms coming from issue experts and senior civil service officers described as a ‘jazz-banded’ leadership model of different actors. Political parties pick up reform packages consistent with their policy platforms, while the military looks for ready-to-deliver policy packages. The author discusses the example of education and health care reforms and the role of the Office of Public Sector Development Commission (OPDC). In Thailand, resistance usually occurred during the implantation stage rather than at the formulation stage. The chapter discusses that OPDC initiatives were implemented with bonuses of up to 12-month salary for some senior officers and department heads. In health care, success came from concerted efforts of health care experts who transcend their ideas from one generation to another and who kept convincing politicians running the Ministry of Public Health. However, in other instances, budget allocations may bump up against financial procedures that are detailed and tight due to anti-corruption practices. In education reforms, teachers were placed at different school districts that lacked commitment. In the decentralization of reforms, resistance comes from line ministries wanting to secure their authority, although local authorities are very active. Resistance often requires negotiation of many parties; rarely do politicians step in to overcome and assist.

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.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

The purpose of this paper was to examine the relationship between image, service satisfaction and public opinion towards reforms in public organizations and postulate a more detailed relationship among them. The concept “New Public Management” (NPM) was initially suggested in the literature sometime around the early 1990s (Aucoin, 1990; Hood, 1991). NPM-style reforms raised the flag of responsiveness to citizens and improved public satisfaction with the assumption that organizational image would also be positively affected by such reforms. Image, satisfaction and support in public sector reforms are, therefore, the major focus of this study.

The focus is on a major reform in the Israel electricity industry and data were collected from 500 respondents by telephone interviews.

The findings support the authors ' hypotheses concerning the major role of image and satisfaction in forming attitudes towards NPM-style reforms. However, beyond conventional direct effects, the authors point to the mediating effect of organizational image on the relationship between satisfaction and support for reforms.

First, other factors not included in the model may influence support for NPM-style reforms in public organizations. Second, the study focused on a single organization in one country only and a very specific culture. Finally, the study is cross-sectional and may suffer from common-method and common-source biases and for this reason, should be replicated to allow better generalization and firmer implications.

The findings about the preponderance of organizational image over service satisfaction can contribute to policymakers in their efforts to increase support for reforms among the public. The results demonstrate the strong relationship between organizational image and public opinion towards reform and the secondary effect of service satisfaction.

The centrality of organizational image as a core social focus for citizens as clients and for policymakers is highlighted in the discussion. It is maintained that NPM-style reforms in the social arena, and beyond, are predominantly affected by image. Therefore, there is a need to better understand how image affects social and economic reforms and attitudes towards those reforms and what may be the social consequences of such attitudes by citizens and by policymakers’ decisions.

The originality of this study is fourfold: a unique model of image, satisfaction and attitudes towards NPM-style reforms not been studied thus far is in its current form; exploring interrelations of citizens’ satisfaction, image of the public sector and calls for reforms and change in the market-like environment of the public sphere; a telephone survey of opinions towards a specific NPM-style reform; and a focus on a major public sector organization in Israel going through reform.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

Purpose – The purpose of this article is to examine the contextual variables that influence the pace of public sector reforms through the adoption of accrual accounting for the Indonesian public sector.

Design/methodology/approach – The study employs a historically informed study based on a modified version of the Luder's (1992) Contingency Model (LCM). The data are drawn from official documents issued by the Indonesian government about reporting system for the public sector in the country and interviews with the key figures involved in the public sector accounting reforms in Indonesia. The study also uses publicly available information addressing the recent progress in the implementation of the accrual accounting system in the Indonesian public sector.

Key findings – The adoption of accrual accounting in the Indonesian public sector was stimulated by the economic crisis, prodemocratic movements, and international pressures for the reform of the public sector. However, the public sector accounting reforms in the country are confronted with significant implementation barriers which include legal issues, the lack of political supports, and skilled human resources. These barriers in turn threaten the intended purposes to be achieved through the greater economic and public sector reforms in the newly democratic Indonesia.

Research limitations/implications – The arguments of the study should be understood in the context of the institutional setting of Indonesia as a developing country. Nonetheless, the findings of this study show an example of the complexity faced through the use of the private sector accounting practice in the public sector context.

Originality/value – The findings of the study support the notion that the nature of legal system, political support, and human resource capacity influence the extent to which an accounting system is adopted in the public sector.

This chapter describes how public sector reform (PSR) became important following the ‘Doi Moi’ (renovation) programme in 1986. Restructuring of state-owned sector was regarded as crucial for ensuring the quality of economic growth, and the Vietnamese government (www.chinhphu.vn/portal/page/portal/English) put considerable effort in PSR. The 8th Party Congress (1996) emphasized the urgent need for a more transparent, capable and modern public sector, including efforts to improve law-making process and capacity, reducing burdensome bureaucracy, fighting corruption, increasing leadership by senior officials and improving public service delivery. The government specifies the national PSR Master programme, and the Ministry of Home Affairs coordinates its implementation among ministries, central agencies and provincial governments. Local political leaders (party leaders) determine reforms based on guidelines of the party and government. The author writes that in spite of ambitious public service reform programmes and some positive achievements, the quality of public sector remains poor. The professional capacity of civil service is low, pay is low, corruption is high and processes and structures seem ill-fitted for the market economy. Reform scope is too broad, the capacity of public agencies and civil servants is limited and existing monitoring, evaluation and reporting systems are weak. In some successes, leaders use appointment and promotion to encourage lower level to implement reforms and training to increase understanding. They believe that Vietnamese leadership has become less proactive and vigorous in practicing or embracing bold reform experiments.