scholarly journals Heritage reporting by the Australian public sector

2019 ◽  
Vol 32 (2) ◽  
pp. 612-631 ◽  
Author(s):  
Peir Peir Woon ◽  
Bikram Chatterjee ◽  
Carolyn J. Cordery
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Public Management ◽  
Information Needs ◽  
New Public Management ◽  
Content Type ◽  
For Profit ◽  
Reporting Requirements ◽  
New Public ◽  
Proposed Model

Purpose The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based financial reporting standards. Australia’s sector-neutral approach does not meet public sector users’ information needs. The authors develop a heritage reporting model to balance community and other stakeholders’ interests and address prior critiques. Design/methodology/approach The paper reviews heritage reporting requirements in Anglo-Western Countries, and analyses commentaries and research publications. It evaluates the existing reporting requirements in the context of new public management (which focusses on information and efficiency) and new public governance (NPG) (focussing on balancing interests and quality). Findings The paper proposes an NPG-based heritage reporting model which includes indicators of performance on the five UNESCO (1972) dimensions and operational guidelines issued by UNESCO (2015). These are identification, presentation, protection, conservation and transmission. The proposed model is consistent with the notion of US SFFAS 29 (the standard for Federal entities). Not all heritage must be capitalised and hence attachment of monetary value, but detailed disclosures are necessary. Research limitations/implications The authors expect the proposed heritage reporting model to better serve users of heritage information compared to the present Australian Accounting Standards Board 116: Property, Plant and Equipment. Originality/value The authors’ proposed model of heritage reporting attempts to answer Carnegie and Wolnizer’s (1995, 1999) six questions, addresses decades of concerns raised in previous literature and provides a new perspective to heritage reporting based on NPG that should better serve users’ needs.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

scholarly journals Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of "New Public Management"

2013 ◽  
Vol 16 (2) ◽  
pp. 123-147
Author(s):  
Ewelina Zarzycka ◽  
Marcin Michalak
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Best Management Practices ◽  
Public Management ◽  
Information Needs ◽  
New Public Management ◽  
Management Accounting ◽  
Accounting System ◽  
The Public ◽  
New Public

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.

Performance auditing and neoliberal governmentality: future research directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tarek Rana ◽  
Dessalegn Getie Mihret ◽  
Tesfaye T. Lemma
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Future Research ◽  
Content Type ◽  
Neoliberal Governmentality ◽  
New Public ◽  
Concurrent Development ◽  
Performance Auditing ◽  
The Individual

Purpose This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart directions for future research. Design/methodology/approach The study uses the Foucauldian concepts of visibility and identity to interpret PA against the background of neoliberal imperatives of public sector management. Findings As the growing emphasis on PA in recent decades can be understood as driven by the concurrent development of neoliberal and NPM rationalities, the relatively underexploited concepts of visibility and identity allow further inquiry into important PA issues. This paper identifies avenues for future research under the following three themes: the issue of visibility in neoliberal governmentality and potential for auditors-general to expand the domain of influence of National Audit Offices through the PA role; the potential for PA as a unified distinct specialisation; and the neoliberal idea of professional identity as the individual expert and its interplay with the potential emergence of PA as a distinct function within the accounting profession. Research limitations/implications This conceptual paper is anticipated to stimulate future PA research. Key areas in this respect include the position and authority afforded to PA and the possibility of transformation in auditors’ conception of their professional worldview. Originality/value This paper charts direction for future research by interpreting PA using Foucauldian concepts of visibility and identity that remain to be exploited in PA research.

scholarly journals New public management a re-packaging of extant techniques?

2017 ◽  
Vol 14 (4) ◽  
pp. 407-429
Author(s):  
Martin Quinn ◽  
Liz Warren
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Investment Project ◽  
Content Type ◽  
New Public ◽  
Minimal Research ◽  
Similar Elements ◽  
Large Investment

Purpose The purpose of this paper is to explore, if, similar to other management initiatives, new public management may be a repackaging of already existent concepts. Emerging in the 1970s and 1980s as an innovative way to manage public sector elements, new public management affected both the ownership and management of public sector companies, services and utilities. Minimal research has been undertaken previously, using historic archival sources of public entities, to explore if elements of the concept originated prior to the 1970s. Design/methodology/approach This research draws on archival records from a publicly owned electricity company, covering about three decades from 1946, during which a large investment project was undertaken by the company. This study draws on key tenets of what is today called new public management, examining prior research to ascertain if similar elements were present in the case organisation. Findings When reviewing the progress of the investment project, many of the key elements of new public management emerged, even during the early part of the project. Originality/value There is little historical research on the origins of new public management, and the findings here suggest that it may not be entirely new. While this does not at all invalidate existing research, it suggests that new public management may be to an extent a repackaging of previously extant techniques. This opens up possibilities for future historic research in terms of how and why it was repackaged, and also what was/was not repackaged.

scholarly journals Intellectual heritages of post-1990 public sector accounting research: an exploration

2020 ◽  
Vol 33 (8) ◽  
pp. 2077-2110
Author(s):  
Hans-Jürgen Bruns ◽  
Mark Christensen ◽  
Alan Pilkington
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
Accounting Research ◽  
Loosely Coupled ◽  
New Public ◽  
Public Sector Accounting ◽  
Cumulative Knowledge

PurposeThe article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.Design/methodology/approachThe study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.FindingsThe analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.Research limitations/implicationsCriteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.Practical implicationsA matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.Originality/valueBy extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

scholarly journals Exploring past, present and future trends in public sector auditing research: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giorgia Mattei ◽  
Giuseppe Grossi ◽  
James Guthrie A.M.
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Management ◽  
New Public Management ◽  
Academic Research ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Public Sector Reforms ◽  
New Public

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

Reforms and identities

2017 ◽  
Vol 30 (2) ◽  
pp. 142-160 ◽  
Author(s):  
Beata Glinka ◽  
Przemyslaw G. Hensel
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Organisational Change ◽  
Foreign Born ◽  
Public Servants ◽  
Content Type ◽  
Data Coding ◽  
New Public

Purpose The purpose of this paper is to show how the identities of the employees of Polish public administration are shaped in the process of public system reforms. Design/methodology/approach The findings are based on interviews with 40 employees of the Polish public administration. The authors have used open interviews as well as projective methods to discover and explore beliefs and attitudes of bureaucrats towards their work and the system of public administration. The selected sample was diversified both spatially and systematically to reflect the diversity of organisations that constitute the Polish public administration system. Grounded theory was used for data coding and interpretation. Findings The study indicates that organisational change initiatives designed to enhance the quality and efficiency of public administration may have negative impacts on the identities of public servants and may lead to their increased incapacity. Rather than sparking entrepreneurial behaviours and transforming bureaucrats into managers, introduction of the rhetoric of New Public Management and New Public Governance in the Polish public administration has contributed to strengthening of classical dysfunctions of bureaucracy. Research limitations/implications The results imply that the understanding of organisational changes in the Eastern European public sector – which are usually studied through the lenses of regulation and economy – would benefit from more sociologically and historically oriented studies. The limitations of our results are associated with the adopted qualitative subjective methodology. Practical implications Foreign-born templates of reforms may appear to be logical and coherent but they rest on certain assumptions about identities and value structures that are not necessarily congruent with the identities at the adoption site. For that reason, successful reform projects need to consider and problematise the content and shape of culturally conditioned identities. Social implications Understanding of public sector reforms’ implication should lead to the improvement of change programmes as well as to the evolution of public administration towards a form more desired by the society. It is especially important as Polish society considers public administration as one of factors influencing (in a negative way) the quality of life. Originality/value The paper provides insight into public administration reforms in Poland and their impact on public servants’ identities.

Representations of New Public Management in Australian Public Service gender equality policies

2019 ◽  
Vol 39 (2) ◽  
pp. 235-250 ◽  
Author(s):  
Sue Williamson ◽  
Lisa Carson ◽  
Meraiah Foley
Keyword(s):  
Content Analysis ◽  
Public Sector ◽  
Gender Equality ◽  
Public Service ◽  
Public Management ◽  
New Public Management ◽  
Monitoring And Evaluation ◽  
Content Type ◽  
New Public ◽  
Reducing Costs

Purpose Governments have demonstrated a renewed interest in progressing gender equality for their workforces, including in Australia. This refocusing has resulted in a tranche of new gender equality policies being introduced into the Australian Public Service (APS). The purpose of this paper is to examine how New Public Management (NPM) is reflected in these gender equality policies and consider whether NPM may assist or hinder gender being “undone” or “redone” in APS organisations. Design/methodology/approach A content analysis was conducted to assess the strategies contained within the gender equality policies of all 18 Australian government departments. Findings The content analysis reveals that the policies strongly reflect an NPM framing, except in one important area – that of monitoring and evaluation. The lack of attention to this crucial element of NPM may hinder effective implementation of many of the policies. The authors also conclude that while good intent is evident in the policies, they may “redo” rather than “undo” gender in organisations. Practical implications The paper will assist organisations which are developing and implementing gender equality policies. Even though NPM is specific to the public sector, the research highlights the potential and pitfalls when developing such policies in an environment focused on increasing efficiencies and reducing costs. Originality/value While gender equality and public sector reforms occurred simultaneously in Australia, few researchers have examined the interactions between the two.

scholarly journals Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan van Helden ◽  
Pawan Adhikari ◽  
Chamara Kuruppu
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Emerging Economies ◽  
Public Management ◽  
New Public Management ◽  
Local Context ◽  
Content Type ◽  
Public Sector Reforms ◽  
New Public ◽  
Public Sector Accounting

PurposeA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.Design/methodology/approachA reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.FindingsA majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.Research limitations/implicationsThe paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.Practical implicationsPublic sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.Originality/valueAn original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

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