Understanding complexity of administrative reform

2019 ◽  
Vol 27 (3) ◽  
pp. 630-643 ◽  
Author(s):  
Kwangseon Hwang
Keyword(s):  
Public Management ◽  
Design Methodology ◽  
New Public Management ◽  
Administrative Reform ◽  
Review Of The Literature ◽  
Content Type ◽  
Institutional Values ◽  
New Public ◽  
Functional Nature ◽  
Rational Calculation

Purpose This paper aims to examine the complexity of administrative reform and its implications. Design/methodology/approach This paper is based on an extensive review of the literature. Findings The most conspicuous fashion might be new public management (NPM) and its successor, post-NPM. However, recent reforms which involve complexity created the challenge of “rational calculation” in terms of an understanding of administrative reform. The authors observe that the measure of coordination in a response to fragmentation increases complexity and the rationale behind that reform is based on the instrumental rationality. This hinders real meaning of administrative reform, thereby failing to provide lessons for the future administration. Whether market-based reform or neo-Weberian model of reform, the thing should be considered is the condition under which the reform works. Originality/value This paper reaffirms the importance of the political-bureaucratic system which has multi-functional nature and competing institutional values when the different recipes for reform are imported into different context and a compatibility test by leaders.

The response to Covid-19 in England: political accountability and loss of trust

2020 ◽  
Vol 16 (4) ◽  
pp. 527-532
Author(s):  
Jane Broadbent
Keyword(s):  
Performance Measures ◽  
Public Management ◽  
Design Methodology ◽  
New Public Management ◽  
The Novel ◽  
Political Accountability ◽  
Content Type ◽  
Turn On ◽  
New Public ◽  
The Uk

Purpose The purpose of this paper is to reflect upon the nature of some elements of the UK Government’s response to COVID-19 in England. Design/methodology/approach This paper is a reflective commentary based on a conceptual framing that reflects in turn on the use of performance measures in the building of trust and the author’s experience as a citizen. Findings The English Government approach to controlling the progress of COVID-19 has been characterised by long-standing tenets of New Public Management that have undermined rather than created trust in their actions. Originality/value Originality can be found in the application of existing understandings to the novel situation of seeking to control the COVID-19 pandemic in England.

Management, management everywhere: whatever happened to governance?

2017 ◽  
Vol 30 (6-7) ◽  
pp. 606-614 ◽  
Author(s):  
B. Guy Peters
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Design Methodology ◽  
New Public Management ◽  
Content Type ◽  
Insufficient Attention ◽  
New Public ◽  
Management Issues

Purpose The purpose of this paper is to discuss the relationships between governance and a variety of approaches to public administration, especially New Public Management. Design/methodology/approach The study provides a conceptual review of the various approaches to public management and governance. Findings Many approaches to public administration, especially New Public Management, place excessive emphasis on quotidian management issues and insufficient attention to broader issues of governance. Originality/value I liked it.

Strategic management in Swedish municipal housing

2016 ◽  
Vol 34 (2) ◽  
pp. 136-157 ◽  
Author(s):  
Lars Lindbergh ◽  
Timothy L. Wilson
Keyword(s):  
Public Management ◽  
Design Methodology ◽  
New Public Management ◽  
Early Date ◽  
Content Type ◽  
The Public ◽  
New Public ◽  
The Impact ◽  
Municipal Housing ◽  
Practical Implications

Purpose – Present directives in municipal housing have been imposed by the Public Municipal Housing Companies Act, put into force on January 2011 in Sweden. The Act, states that public municipal housing companies (PMHCs) should run their operation on “businesslike principles,” e.g., commensurate with new public management. The purpose of this paper is to determine if forthcoming practices are apparent in the owner directives that govern operations of these companies. Design/methodology/approach – The research is both exploratory and qualitative in nature and utilizes in-depth case studies of 20 selected PMHCs. Observations for 2013 were compared with similar documents collected ten years prior (2004) using commercially available NVivo software to qualitatively analyze information. Findings – Results suggest that statistically significant changes in directives have occurred and adaptation to the new Act may already have started to take place at this relatively early date. Practical implications – Insofar as Sweden might be a model for other countries interested in extending their efforts in managing public housing, observations here provide some insights into possible results. Originality/value – This is the first attempt to determine the impact that complying with “businesslike principles” has on operations in Swedish housing, which tends to be a model of effectiveness in the global housing sector.

scholarly journals New public management and budgeting practices in Tanzanian Central Government

2016 ◽  
Vol 6 (4) ◽  
pp. 340-371 ◽  
Author(s):  
Andrew Goddard ◽  
Tausi Ally Mkasiwa
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Successful Implementation ◽  
Donor Funding ◽  
Policy Makers ◽  
Content Type ◽  
Inductive Research ◽  
New Public ◽  
Research Findings

Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM). Design/methodology/approach A grounded theory methodology was used. This methodology is inductive, allowing phenomena to emerge from the participants rather than from prior theory. This ensures both relevance and depth of understanding. Findings The principal research findings from the data concern the central phenomenon of “struggling for conformance”. Tanzanian Central Government adopted innovations in order to ensure donor funding by demonstrating its ability to implement imposed budgetary changes. Organizational actors were committed to these reforms through necessity and struggled to implement them, rather than more overtly resisting them. Research limitations/implications The research is subject to the usual limitations of case study, inductive research. Practical implications This research has several implications for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a comprehensive view of the nature of the internal and external environment. Originality/value There are few empirical papers of NPM accounting practices being implemented in the public sector of developing countries and none at all based in Tanzania. The paper identifies the existence of struggling to conform to reforms rather than resistance identified in prior research.

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.

Administrative Reform

2016 ◽  
Author(s):  
Göran Sundström
Keyword(s):  
Problem Solving ◽  
Public Management ◽  
New Public Management ◽  
Path Dependency ◽  
Administrative Reform ◽  
Rule Following ◽  
New Public

This chapter contains an analysis of Swedish administrative reform from the mid-1970s until today. It shows that Sweden has embraced most New Public Management ideas. Regarding management ideas Sweden was an early mover, whereas the neoliberal part of the NPM package took root quite late, from around 1990. In recent years Sweden has also embraced some “post-NPM” ideas. The chapter shows that the development partly can be understood as rational problem-solving. However, there are also observations supporting the argument that the development partly should be understood as rule-following and partly in terms of a path dependency. Regarding effects, critics argue that the reforms have brought about a more fragmented state, created a low-trust culture, made the pubic officials more silent, and generated paperwork which precludes the agencies from carrying out their ordinary work.

Changing patterns of individual performance appraisal systems for civil service in European Union countries: toward a developmental or an incentivizing model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gyorgy Hajnal ◽  
Katarina Staronova
Keyword(s):  
Performance Appraisal ◽  
Public Service ◽  
Public Management ◽  
New Public Management ◽  
Central Government ◽  
Individual Performance ◽  
Content Type ◽  
Public Service Organizations ◽  
New Public ◽  
Appraisal Systems

PurposeThe purpose of this article is to examine whether the incentivizing type of performance appraisal (typical of New Public Management) has indeed been superseded by a post-New Public Management (NPM), developmental type of performance appraisal in European Civil Services.Design/methodology/approachThe literature review lead to a unidimensional, twofold typology: incentivizing (NPM) and developmental (post-NPM) performance appraisal. The empirical basis of the research is two surveys conducted among top civil servants in 18 European countries.FindingsFirst, there are crucial discrepancies between performance appraisal systems in contemporary European central government administrations and current theorizing on performance appraisal. Contrary to our expectations developed on the basis of the latter, “developmental” and “incentivizing” do not seem to be two distinct types of performance appraisal; rather, they are two independent dimensions, defining altogether four different types of performance appraisal systems.Practical implicationsThe authors results give orientation to policymakers and public service managers to engage in designing or applying performance appraisal systems, in particular by identifying assailable presumptions underlying many present-time reform trends.Social implicationsCitizens and communities are direct stakeholders in the development of public service performance appraisal both as possible or actual employees of public service organizations and as recipients of public services.Originality/valueThe paper proposes a new fourfold typology of performance appraisal systems: incentivizing, developmental, symbolic and want-it-all.

scholarly journals Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michele Bigoni ◽  
Warwick Funnell ◽  
Enrico Deidda Gagliardo ◽  
Mariarita Pierotti
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Public Funding ◽  
Liberal State ◽  
Far Right ◽  
National Interests ◽  
Content Type ◽  
New Public ◽  
Cultural Domain ◽  
Opera House

PurposeThe study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.Design/methodology/approachThe study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.FindingsFinancial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.Research limitations/implicationsThe study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.Social implicationsThe analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.Originality/valueUnlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

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.

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