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Open Access
Article
Publication date: 15 December 2020

Riccardo Mussari, Denita Cepiku and Daniela Sorrentino

Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the…

Abstract

Purpose

Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform.

Design/methodology/approach

This paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform at the crisis outbreak. A longitudinal narrative analysis of official documents is complemented with semi-structured interviews with key policy makers and participant observations.

Findings

The fiscal crisis is found to play an indirect role in the Italian GA reform, which, promoting centralization of competencies in the fields of GA, determines the intensification of the approach adopted before the crisis outbreak.

Research limitations/implications

This paper extends the knowledge on the nature of post-crisis reforms by highlighting how fiscal crises can work as catalysts for paradigmatic approaches to ongoing GA reforms. This paper analyses the designing of a GA reform, whereas the long-term adaptations and outcomes of the reform are not taken into consideration.

Practical implications

The tight link between GA and financial management issues featuring the current paradigmatic approaches to reforms suggests the need to design GA reforms consistently with fiscal and financial management policies.

Originality/value

Whereas the extant literature on the nature of post-crisis reforms analyses the latter as responses to the former, this paper enlarges the knowledge on the topic by focusing on a peculiar instance of a GA reform that was ongoing at the crisis outbreak.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 8 November 2004

Lawrence R. Jones, Kuno Schedler and Riccardo Mussari

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…

Abstract

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.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Lawrence R. Jones and Riccardo Mussari

This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a…

Abstract

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.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Abstract

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Kuno Schedler, Lawrence R. Jones and Riccardo Mussari

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…

Abstract

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.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Abstract

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Abstract

Details

Learning from International Public Management Reform: Part B
Type: Book
ISBN: 978-1-84950-093-7

Book part
Publication date: 8 November 2004

Lawrence R. Jones and Donald F. Kettl

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…

Abstract

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).

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Denita Cepiku

The primary aim of this chapter is to offer an overview of corruption and state capture in Albanian public administration and to describe the solutions adopted to fight…

Abstract

The primary aim of this chapter is to offer an overview of corruption and state capture in Albanian public administration and to describe the solutions adopted to fight corruption by the government since 1998. Conflict of interest is a new aspect of concern in the policy agendas. OECD countries have recently adopted some guidelines for managing the phenomenon, which will be then transferred to eastern European countries. Given this novelty, this chapter does not deal directly with conflict of interest situations. Corruption is rarely treated as a management problem, in part because for obvious reasons as data are scarce and also because the literature is thin and tentative, with few theoretical frameworks. Also rare is analysis of how corruption has been or might be reduced. The state of research on corruption is such that there is little inductive theory or statistical evidence about the kinds of policies that work under particular conditions.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 8 November 2004

Bill Ryan

Many Australasian-Anglo-American jurisdictions including Queensland, other Australian states, the Australian Commonwealth, central government in Britain, the U.S., Canada…

Abstract

Many Australasian-Anglo-American jurisdictions including Queensland, other Australian states, the Australian Commonwealth, central government in Britain, the U.S., Canada and New Zealand (Department of Finance and Administration, 2000; NZ Treasury/State Services Commission, 2002; Queensland Treasury, 1997; Treasury Board of Canada, 2000), are presently debating over “managing for outcomes.” Throughout this chapter, the acronym MFO is used to stand for this whole movement even though it implies greater coherence than exists. There is a definite movement in this direction in Australasian public services with the emergence of widespread rethinking about its purposes and characteristics. It is driven in some jurisdictions by ministers wanting to know about actual policy outcomes and less about the shiny-chrome management systems behind them and, in other jurisdictions, by senior managers in central agencies and some line agencies who are rediscovering the real purposes constituting public management. There is also some back-pedaling in relation to some aspects of the economic reform agenda that was applied too hard during the late 1980s and 1990s in this part of the world. There are also some that claim that MFO is a logical extension of the first stage of reform undertaken during the 1980s and 1990s – one in which outputs rather than outcomes was the primary focus.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

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