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
Google Scholar
Ball A. (2001), Discovering its own relevance? Reflections on the “new” management accounting in the public sector, “Accounting Forum”, 24(3)
Google Scholar
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)
Google Scholar
Brignall S., Modell S. (2000), An institutional perspective on the performance measurement and management in the `new public sector`, “Management Accounting Research, Vol. 11
Google Scholar
Carlin T, Guthrie J (2001), The new business of government budgeting: reporting non-financial performance information in Victoria, “Australian Accounting Review”, Vol. 11 (3)
Google Scholar
Cavalluzzo K.S., Ittner C.G. (2004), Implementing Performance Measurement Innovations: Evidence from Government, “Accounting, Organizations and Society”, Vol. 29, No. 3
Google Scholar
DiMaggio, P. J., Powell, W. W. (1983), The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organisational Fields, “American Sociological Review” Vol. 48
Google Scholar
Ferlie E., Ashburnen L., Fitzgerald L., Pettigrew A. (1996), The New Public Management in Action, Oxford University Press, Oxford
Google Scholar
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
Google Scholar
Hood C. (1991), A Public Management for All Seasons?, “Public Administration”, Vol. 69 (1)
Google Scholar
Hoggett, P. (1991), A New Management in the Public Sector?, “Policy and Politics”, Vol.19, No. 4
Google Scholar
Hughes O. E. (1994), Public Management and Administration. An Introduction, The Macmillan Press Ltd., London
Google Scholar
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)
Google Scholar
Jansen E.P. (2008), New public management: perspective on performance and the use of performance information, “Financial Accountability & Management”, 22(4)
Google Scholar
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)
Google Scholar
Kernaghan K., Marson B., Borins S (2000) The New Public Organisation, Institute of Public Organisation of Canada, Toronto
Google Scholar
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
Google Scholar
Landreth H., Colander D.C. (1998), Historia myśli ekonomicznej (History of Economic Thought), Wydawnictwa Naukowe PWN, Warszawa
Google Scholar
Lee J. (2008), Preparing performance information in the public sector: an Australian perspective, “Financial Accountability and Management”, 24(2)
Google Scholar
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)
Google Scholar
OECD (1995), Governance in Transition: Public Management Reforms in OECD Countries, OECD, Paris
Google Scholar
Osborne D, Gaebler T. (1992), Reinventing Government: How the Entrepreneurial Spirit Is Transforming the Public Sector, Harmondsworth, Middlesex: Plume Books
Google Scholar
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)
Google Scholar
Pollitt C. (1990), Managerialism and the public services: The Anglo-American Experience, Cambridge, Basil Blackwell
Google Scholar
Pollitt C., Bouckaert G. (2004), Public Management Reform, Oxford, University Press.
Google Scholar
Polidano C., Hulme D. (1999), Public Management Reform in Developing Countries, “Public Management Review”, volume 1, issue 1
Google Scholar
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
Google Scholar
Rudolf W., Koncepcja governance i jej zastosowanie – od instytucji międzynarodowych do niższych szczebli władzy (The concept of governance and its application – from international
Google Scholar
institutions to the lowest levels of power), ,,Acta UniversitatisLodzendzis, Folia Oeconomica” Vol. 245, 2010
Google Scholar
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
Google Scholar
Spiegelman J. (2001), A Performance that Doesn’t Measure Up, The Public Sector Informer, “The Australian Financial Review”, August
Google Scholar
Spychalski G. (1999), Zarys historii myśli ekonomicznej (An overview of economic thought), Wydawnictwo Naukowe, Łódź
Google Scholar
Sztompka P. (1996), Looking Back: The Year 1989 as a Cultural and Civilizational Break, “Communist and Post-Communist Studies”, Vol. 29(2)
Google Scholar
Ustawa z 27 sierpnia 2009 r. o finansach publicznych (Public Finance Act of 27 August 2009), Dz. U. 2009, nr 157, poz. 1240
Google Scholar
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
Google Scholar
Williamson O. E. (1998), Ekonomiczne kapitalizmu: firmy, rynki, relacje kontraktowe (Economic capitalism: firms, markets, and contractual relations), Wydaw. Naukowe PWN, Warszawa
Google Scholar
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
Google Scholar
Zawicki M. (2011), Nowe zarządzanie publiczne (New Public Management), Polskie Wydawnictwo Ekonomiczne, Warszawa
Google Scholar
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
