Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of "New Public Management"
DOI:
https://doi.org/10.2478/cer-2013-0015Abstract
Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem.
The main research objectives of this article are the following:
- to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs);
- to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes;
- to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs.
This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.
Downloads
References
Agh A. (2003), Public Administration in Central Eastern Europe, [in:] B.G. Peters and J. Pierre (ed.) Handbook of Public Administration, pp. 536-48, London, Sage
Ball A. (2001), Discovering its own relevance? Reflections on the “new” management accounting in the public sector, “Accounting Forum”, 24(3)
BogtTer, H.J (2008), Management accounting change and New Public Management in local government: a reassessment of ambitions and results – an institutionalist approach to accounting change in the Dutch public sector, “Financial Accountability & Management”, 24(3)
Brignall S., Modell S. (2000), An institutional perspective on the performance measurement and management in the `new public sector`, “Management Accounting Research, Vol. 11
Carlin T, Guthrie J (2001), The new business of government budgeting: reporting non-financial performance information in Victoria, “Australian Accounting Review”, Vol. 11 (3)
Cavalluzzo K.S., Ittner C.G. (2004), Implementing Performance Measurement Innovations: Evidence from Government, “Accounting, Organizations and Society”, Vol. 29, No. 3
DiMaggio, P. J., Powell, W. W. (1983), The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organisational Fields, “American Sociological Review” Vol. 48
Ferlie E., Ashburnen L., Fitzgerald L., Pettigrew A. (1996), The New Public Management in Action, Oxford University Press, Oxford
Guthrie J. (1994), Performance Indicators in the Australian Public Sector, [in:] E. Buschor, K. Schedler (ed.), Perspectives on Performance Measurement and Public Sector Accounting, Paul Haupt Berne, Bern/Stuttgart/Vienna
Hood C. (1991), A Public Management for All Seasons?, “Public Administration”, Vol. 69 (1)
Hoggett, P. (1991), A New Management in the Public Sector?, “Policy and Politics”, Vol.19, No. 4
Hughes O. E. (1994), Public Management and Administration. An Introduction, The Macmillan Press Ltd., London
Hyndman N., McGeough F. (2006), NPM and performance measurement: a comparative study of the public sectors in Ireland and the UK, “Irish Accounting Review”, Vol. 15(2)
Jansen E.P. (2008), New public management: perspective on performance and the use of performance information, “Financial Accountability & Management”, 22(4)
Johansson T., Siverbo S. (2009), Explaining the utilization of relative performance evaluation in local government: a multi-theoretical study using data from Sweden, “Financial Accountability & Management”, 25(2)
Kernaghan K., Marson B., Borins S (2000) The New Public Organisation, Institute of Public Organisation of Canada, Toronto
Komunikat Nr 23 Ministra Finansów z dnia 16 grudnia 2009 r, (Finance Ministry Statement Nr 23, of 16 December 20009), Standardy kontroli zarządczej dla sektora finansów publicznych (Standards of management control for the public finance sector), Dz. Urz. MF 2009r. nr 15, poz. 84
Landreth H., Colander D.C. (1998), Historia myśli ekonomicznej (History of Economic Thought), Wydawnictwa Naukowe PWN, Warszawa
Lee J. (2008), Preparing performance information in the public sector: an Australian perspective, “Financial Accountability and Management”, 24(2)
Modell S. (2009), Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment, “Financial Accountability & Management”, Vol. 25(3)
OECD (1995), Governance in Transition: Public Management Reforms in OECD Countries, OECD, Paris
Osborne D, Gaebler T. (1992), Reinventing Government: How the Entrepreneurial Spirit Is Transforming the Public Sector, Harmondsworth, Middlesex: Plume Books
Pettersen I.J. (2001), Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects, “The European Accounting Review”, 10(3)
Pollitt C. (1990), Managerialism and the public services: The Anglo-American Experience, Cambridge, Basil Blackwell
Pollitt C., Bouckaert G. (2004), Public Management Reform, Oxford, University Press.
Polidano C., Hulme D. (1999), Public Management Reform in Developing Countries, “Public Management Review”, volume 1, issue 1
Randma-Liiv T. (2008), New Public Management versus Neo-Weberian State in Central and Eastern Europe, Conference materials: Trans-European Dialogue 1, Towards the Neo-Weberian State? Europe and Beyond, 31 Jan - 1 Feb 2008, Tallinn
Rudolf W., Koncepcja governance i jej zastosowanie – od instytucji międzynarodowych do niższych szczebli władzy (The concept of governance and its application – from international
institutions to the lowest levels of power), ,,Acta UniversitatisLodzendzis, Folia Oeconomica” Vol. 245, 2010
Sharifi S., Bovaird T. (1995), The Financial Management Initiative in the UK Public Sector: The Symbolic Role of Performance Reporting, “International Journal of Public Administration”, Vol. 18, No. 2–3
Spiegelman J. (2001), A Performance that Doesn’t Measure Up, The Public Sector Informer, “The Australian Financial Review”, August
Spychalski G. (1999), Zarys historii myśli ekonomicznej (An overview of economic thought), Wydawnictwo Naukowe, Łódź
Sztompka P. (1996), Looking Back: The Year 1989 as a Cultural and Civilizational Break, “Communist and Post-Communist Studies”, Vol. 29(2)
Ustawa z 27 sierpnia 2009 r. o finansach publicznych (Public Finance Act of 27 August 2009), Dz. U. 2009, nr 157, poz. 1240
Walker R. (1995), Who reads annual reports, Proceedings of the Seminar on Annual Reporting in the NWS Public Sector: The best is yet to come, Report of the Public Accounts Committee, September
Williamson O. E. (1998), Ekonomiczne kapitalizmu: firmy, rynki, relacje kontraktowe (Economic capitalism: firms, markets, and contractual relations), Wydaw. Naukowe PWN, Warszawa
Verheijen A.J.G. (2003), Public Administration in Post-Communist States, [in:] G.B. Peters i J. Pierre (red.) Handbook of Public Administration, pp. 489-99, London, Sage
Zawicki M. (2011), Nowe zarządzanie publiczne (New Public Management), Polskie Wydawnictwo Ekonomiczne, Warszawa
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
