Financial accounting reforms in the Australian public sector

2002 ◽  
Vol 15 (1) ◽  
pp. 69-93 ◽  
Author(s):  
Brad Potter
Keyword(s):  
Public Sector ◽  
Cultural Heritage ◽  
Financial Accounting ◽  
Non Profit ◽  
Reporting Practices ◽  
Accounting Practice ◽  
And Performance ◽  
Commercial Accounting ◽  
Scientific Collections

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

Best Value and Performance Management Inspired Change within UK Councils

2014 ◽  
pp. 199-226
Author(s):  
Sandra Moffett ◽  
Tim Walker ◽  
Rodney McAdam
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Performance Management ◽  
Exploratory Study ◽  
Lessons Learned ◽  
Full Potential ◽  
Best Value ◽  
And Performance ◽  
The Uk

This chapter focuses on an exploratory study from an operational perspective, investigating the role of Knowledge Management (KM) in the UK Public Sector, the case setting being within the council’s waste services. Key literary findings outline that while Government seeks to improve council service delivery, significant legacies remain from earlier change programmes that appeared to be restricting the Local Government Modernisation Agenda (LGMA). Given the exploratory nature of the study, a theory building approach is adopted based on results from the exploratory study. The findings show that although knowledge and information flows could inform performance management frameworks to trigger change, a lack of suitable networks or a culture of knowledge sharing, combined with tight implementation timescales and a shifting agenda, meant that councils did not respond as anticipated due to systemic weaknesses. As with many organisations, KM implementation did not reach full potential. However, there are a number of lessons learned and key findings that can act as a learning process for further knowledge management applications within public sector contexts.

Pay Systems in Public Sector of OECD Countries

2020 ◽  
Vol 64 (12) ◽  
pp. 54-62
Author(s):  
O. Bogachyova ◽  
O. Smorodinov
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Oecd Countries ◽  
Pay Systems ◽  
Job Classification ◽  
Career Model ◽  
And Performance ◽  
Tariff Schedule

The article deals with development of public sector pay systems in OECD countries. It is noted that reforms in this sphere began in the 1980s as part of the implementation of the broader concept of “New public management”, which was based on active introduction of market mechanisms and instruments in the activities of public sector organizations. The authors consider how the reforms affected changes in all elements of the pay systems – the basic and variable parts of payment, the tariff schedule, and the classification of jobs (positions). It is shown how transition from traditional unified tariff schedule of basic remuneration to a grade scale was connected with the shift of career model to position model, in which the key role was assigned to employee’s qualifications and performance. Further reform of pay systems has resulted in expansion of competence-related pay and further strengthening the role of grading as a tool for organizing pay in public sector. In this regard, the role of job classification, professional standards that allow to objectively assess the value of each type of activity (each position) for a specific organization and form an effective grading scale of basic pay has significantly increased. Reforms of pay systems in OECD countries have affected both basic, and variable parts of pay, as a result of which different pay systems can be applied not only within a single country, but also sometimes within a single organization. The article discusses the most common of these systems – performance-related pay, competence-, skill- and merit-based pay systems.

scholarly journals Transformational leadership for organizational change in the Lebanese public sector

2019 ◽  
Vol 17 (2) ◽  
pp. 205-216
Author(s):  
Bissane Harb ◽  
Dina Sidani
Keyword(s):  
Transformational Leadership ◽  
Organizational Change ◽  
Public Sector ◽  
Successful Implementation ◽  
Leading Change ◽  
The Public ◽  
Idealized Influence ◽  
Public Managers ◽  
And Performance

The public sector is facing multiple changes. In a constantly changing environment, that is more and more demanding in terms of innovation and performance, the concept of leadership is of particular importance, as it is one of the few tools available to public managers.Based on the transformational leadership theory, the aim of this study is to explore how transformational leadership characteristics influence organizational change within the public sector in Lebanon. To serve this purpose, a qualitative approach is adopted based on a series of semi-focused interviews conducted with ten public managers running 10 public administrations. These administrations have undergone significant changes over the past five years.The results point out the importance of transformational behaviors adopted by public managers in leading change within the public sector in Lebanon, despite the multiple obstacles. They confirmed the role of two transformational dimensions related to idealized influence and inspirational motivation in the successful implementation of organizational change. This study contributes to better understanding of the role of transformational leadership in promoting change in the public sector.

scholarly journals Dressed in a Present from the Past: The Transfers and Transformations of a Swedish Bridal Crown in the United States

2010 ◽  
Vol 2 (5) ◽  
pp. 695-717 ◽  
Author(s):  
Lizette Grad én
Keyword(s):  
United States ◽  
Material Culture ◽  
Cultural Heritage ◽  
New World ◽  
The United States ◽  
The Past ◽  
Museum Object ◽  
Female Bodies ◽  
And Performance

Ever since the emigration from the Nordic countries the Old world and the New world have maintained an exchange of ideas, customs, and material culture. This cultural heritage consists of more than remnants of the past. Drawing on theories of material culture and performance this article highlights the role of gifts in materializing relationships between individuals, families and organizations in the wake of migration. First, I build on a suggested coinage of the term heritage gifts as a way of materializing relationships. Thereafter, I map out the numerous roles which a Swedish bridal crown play in the United States: as museum object, object of display and loaned to families for wedding ceremonies in America. The transfers and transformations of the bridal crown enhances a drama of a migration heritage. This dynamic drama brings together kin in Sweden and America and maps specific locations into a flexible space via the trajectory of crown-clad female bodies.

Towards a recognizable cultural identity of Croatian tourism

1997 ◽  
Vol 3 (1) ◽  
pp. 33-44
Author(s):  
Renata Fox
Keyword(s):  
Public Sector ◽  
Cultural Identity ◽  
Cultural Heritage ◽  
Social Practice ◽  
Tourist Destination ◽  
Fundamental Understanding ◽  
Promotional Materials

Tourism as social practice is inseparable from culture. The position of tourists towards culture is divided. Tourists primarily motivated by culture are not many. However, on the global tourist market this group represents a growing, exceptionally lucrative niche. Accidental and reluctant consumers of culture total some 45%. Through specific elements of cultural offer tourist marketing aims to attract both groups. A truly impressive and highly presentable national cultural heritage is a key element in the process of Croatian tourism revival and creation of a recognisable identity. The most immediate task is to define a relationship between culture and tourism, i.e. what tourism can gain through culture, how culture can be applied in tourism, and how profitable it is. Investigations of printed promotional materials indicate a lack of fundamental understanding on part of the tourist destination regarding the role of cultural heritage in tourism. This indicates the need for improved private-public sector collaboration and a better understanding of the sociodemographic traits, i.e. national habits and class pursuits of prospective tourists.

Processes, Prospects, and Promises of Electronic Leadership

2009 ◽  
pp. 719-724
Author(s):  
Michael J. Provitera
Keyword(s):  
Resource Management ◽  
Human Resource Management ◽  
Human Resource ◽  
New Technologies ◽  
Human Resource Professionals ◽  
Non Profit ◽  
Leaders And Followers ◽  
And Performance ◽  
Changing Role

The purpose of this article is to review the extant literature on electronic-leadership (e-leadership) and illustrate how it has impacted human resource management. First, a brief introduction will explain how e-leadership can enhance communication between leaders and followers, and then a background section provides various definitions of e-leadership and speci- fies its importance for today’s leaders. The third section shows the connection between e-leadership and human resource management. This is followed by a section on future trends that provide a frank appellation of prospects, promises, and processes of e-leadership. And finally, a conclusion offers ideas of how e-leadership can be implemented by leaders across a myriad of both profit- and non-profit businesses. Competitive advantage and performance of the organization is part of the changing role of human resources today (Dessler, 2006). Ergo, electronic-leadership offers human resource professionals an innovative way to communicate, manage, and lead. The information age has brought with it a host of new technologies and an over abundance of choices amongst them. Leaders are hard-pressed to figure out the applications for each of these technological innovations, let alone which ones to adopt and subsequently implement (McAfee, 2006).

Overcoming the symbolic violence of orthodox accounting practice: an intellectual capital perspective

2018 ◽  
Vol 19 (2) ◽  
pp. 248-271 ◽  
Author(s):  
John Dumay ◽  
Jim Rooney
Keyword(s):  
Public Sector ◽  
Intellectual Capital ◽  
Financial Accounting ◽  
Symbolic Violence ◽  
Alternative Form ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Accounting Practice ◽  
Theory Of Practice ◽  
The Social

Purpose While intellectual capital (IC) accounting research has concentrated on private enterprise, it is also germane to the public sector given pressures to create government business enterprises. However, despite the impetus for change, IC accounting is not a widespread practice in any sector. To understand the paradox, the purpose of this paper is to present a longitudinal narrative of IC accounting practice at an Australian public sector organisation. Design/methodology/approach Bourdieu’s theory of practice is adopted in a single longitudinal case study to examine orthodox and heterodox accounting processes along with the resultant “field of opinion” created by IC discourse. Findings For an innovation such as IC accounting to be utilised, the social capital associated with it must be able to overcome the symbolic violence of orthodox financial accounting practices. In essence, IC exists alongside accounting and does not replace it. However, not all actors learn about and adopt IC in the same way. Therefore, organisations cannot learn if the actors themselves cannot see how IC should not replace accounting but exists alongside it. Practical implications On reflection, the study supports a conclusion that IC should not be viewed as a heretical accounting practice. Rather, it serves discrete purposes that can be utilised by academics and practitioners to achieve particular ends rather than viewed as an alternative form of accounting. Originality/value With increasing awareness of accounting of the importance of intangible resources in the “new economy”, this study emphasises the teleological aims of IC as a complementary accounting technology.

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