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Japan’s administrative counselling – Maintaining public sector relevance?

Christensen, Mark J. - In: International Journal of Public Sector Management 13 (2000) 7, pp. 610-623

Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public confidence in administrative actions. This paper analyses AC as a contributor to program evaluation at a time when...

Persistent link: https://www.econbiz.de/10014798672

Public sector reform – Implications for accounting, accountability and performance of state‐owned entities – an Australian perspective

Hoque, Zahirul; Moll, Jodie - In: International Journal of Public Sector Management 14 (2001) 4, pp. 304-326

Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform...

Persistent link: https://www.econbiz.de/10014798689

The diffusion of accounting practices in the new “managerial” public sector

Jackson, Audrey; Lapsley, Irvine - In: International Journal of Public Sector Management 16 (2003) 5, pp. 359-372

In the past two decades the public sector has experienced a transformation. A major feature of this change has been the displacement of the old style public administration by a “new public management” which focuses on results and measurement and in which accounting has a central role. This...

Persistent link: https://www.econbiz.de/10014798754

Public sector accountability failure in an emerging economy

Lodhia, Sumit K.; Burritt, Roger L. - In: International Journal of Public Sector Management 17 (2004) 4, pp. 345-359

Adoption of new public sector management (NPM) is commonplace in both developed and emerging economies. One premise of NPM is that an effective accountability mechanism is in place. It is argued here that where bad management and corruption are present, this fundamental accountability mechanism...

Persistent link: https://www.econbiz.de/10014798788

Securing institutional legitimacy or organizational effectiveness?

Hoque, Zahirul - In: International Journal of Public Sector Management 18 (2005) 4, pp. 367-382

Purpose – The purpose of this paper is to consider the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority....

Persistent link: https://www.econbiz.de/10014798833

Au revoir to partnerships: what's next ?

Diamond, John - In: International Journal of Public Sector Management 19 (2006) 3, pp. 278-286

Purpose – To review the current debates on partnership working and to examine whether a “fitness for purpose” test is an appropriate way of evaluating existing developments. Design/methodology/approach – The paper examines the conceptual frameworks within which the partnership discourse...

Persistent link: https://www.econbiz.de/10014798871

Is there an audience for public sector annual reports: Australian evidence?

Mack, Janet; Ryan, Christine - In: International Journal of Public Sector Management 20 (2007) 2, pp. 134-146

Purpose – The purpose of this research is to investigate the role and importance of the annual report as a source of information about public sector entities. Design/methodology/approach – This research uses a survey methodology to access users of public sector annual reports and is...

Persistent link: https://www.econbiz.de/10014798908

Politicians versus managers: roles and interactions in accounting cycles

Liguori, Mariannunziata; Sicilia, Mariafrancesca; … - In: International Journal of Public Sector Management 22 (2009) 4, pp. 310-323

politicians and managers perceive their relationships and respective roles during the accounting cycle and using multiple cases of … literature, the paper depicts models of interaction between managers and politicians through the analysis of the cases of five … politicians and managers can be depicted in the analyzed cases. Rather, alternatively patterns of sequential or reciprocal …

Persistent link: https://www.econbiz.de/10014799020

Mapping the spatial patterns of public procurement

Cabras, Ignazio - In: International Journal of Public Sector Management 24 (2011) 3, pp. 187-205

Purpose – The purpose of this paper is to investigate public procurement activity within the Cumbria County Council and its effects on the local supply chain. The paper seeks to identify the role of public procurement within the county, in relation to the propensity for income retention (or...

Persistent link: https://www.econbiz.de/10014799095

Introducing system contradiction to effect change in the public sector

Lawrence, Stewart; Doolin, Bill - In: International Journal of Public Sector Management 10 (1997) 7, pp. 490-504

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...

Persistent link: https://www.econbiz.de/10014799383