New Public Management and Its Accounting Implications: Some References to Recent Developments in Spanish Local Authorities

Author(s):  
Amparo Gimeno Ruiz
2016 ◽  
Vol 22 (3-4) ◽  
Author(s):  
Lotta Agevall Gross ◽  
Verner Denvall ◽  
Cecilia Kjellgren ◽  
Mikael Skillmark

Crime victims in Indicatorland – Open comparisons in the social services’ work with victim supportSince the 90s there have been extensive changes in the public sector, such as rationalization and increasing demands for documentation and review. The changes have also affected the social services’ victim support work that has increasingly been subject to various forms of regulation, such as requirements for monitoring, evaluation and quality assurance. This article aims to examine one of the monitoring systems applied in the victim support work: the instrument of open comparisons. This article is based on an exploratory study of the local organization of crime prevention in two municipalities and analyses how the processes of open comparisons are organized at local, regional and central levels. The empirical data consists of documents such as legal sources and handbooks from e.g. the National Board of Health and Welfare and the Swedish Association of Local Authorities and Regions, as well as documents obtained locally in the two municipalities. Furthermore, interviews were conducted with professionals working on different organizational levels. Analytically the study has been inspired by programme theory, which made it possible to concentrate on clarifying the operational idea in which open comparisons are based and capturing the consequences in the two cases. The study shows that open comparisons have been implemented without support from existing research. However, strong normative support for open comparisons exists within governmental agencies and the Swedish Association of Local Authorities and Regions. They are included as one of many elements of New Public Management and result in changes in the victim support work. In contrast to present visions, the performance is not affected to any significant extent. In contrast, a comprehensive administration is created, where employees of municipalities are supposed to collect data, register information and analyse the results generated by the open comparisons.


Author(s):  
Helena Carla Antunes Mendes ◽  
Carlos Santos ◽  
Augusta Ferreira ◽  
Rui Pedro Figueiredo Marques ◽  
Graça Azevedo ◽  
...  

In the context of new public management, public administration must be alert to the increasing needs of citizens, providing public organizations with efficient management systems in order to rationalize the financial resources and disseminate transparent and accurate economic and financial information to further assess the organizational performance. There have been recent technological advances, namely the use of the internet, that have influenced the way financial information is accessed. This work aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and the identification of possible factors that may influence the level of disclosure. Given the results in this study, it is time-consuming and difficult to find financial information on the websites. This hinders the users in their assessment on where and how mayors apply public resources. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the website.


Author(s):  
Helena Carla Antunes Mendes ◽  
Carlos Santos ◽  
Augusta da Conceição Santos Ferreira ◽  
Rui Pedro Figueiredo Marques ◽  
Graça Maria do Carmo Azevedo ◽  
...  

In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites.


2009 ◽  
Vol 25 (3) ◽  
Author(s):  
Bram Steijn ◽  
Merel Vogelaar

Labour studies from a public administration perspective: unknown, unloved Labour studies from a public administration perspective: unknown, unloved This article addresses labour issues within public administration. Recent developments – especially the rise and relative decline of New Public Management – are described. Relevance for other disciplines is discussed, especially the critique within the discipline on the rational model is relevant here. In the second part of the article a content analysis of articles in volumes of TvA is presented. This shows that TvA is relevant for public administration and also the other way around. Nonetheless, only a few public administration scientists publish their work in the journal or read it. Clearly, the mutual relevance between the TvA journal and the public administration discipline can be improved upon.


2007 ◽  
Vol 37 (148) ◽  
pp. 369-381 ◽  
Author(s):  
Wolfgang Ludwig-Mayerhofer ◽  
Ariadne Sondermann ◽  
Olaf Behrend

The recent reform of the Bundesagentur fijr Arbeit, Germany's Public Employment Service (PES), has introduced elements of New Public Management, including internal controlling and attempts at standardizing assessments ('profiling' of unemployed people) and procedures. Based on qualitative interviews with PES staff, we show that standardization and controlling are perceived as contradicting the 'case-oriented approach' used by PES staff in dealing with unemployed people. It is therefore not surprising that staff members use considerable discretion when (re-)assigning unemployed people to one of the categories pre-defined by PES headquarters. All in all, the new procedures lead to numerous contradictions, which often result in bewilderment and puzzlement on the part of the unemployed.


Sign in / Sign up

Export Citation Format

Share Document