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 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.

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.

On the drivers of BNDES credit to Brazilian state governments

2019 ◽  
Vol 11 (2) ◽  
pp. 283-302
Author(s):  
Paulo Rogério Faustino Matos ◽  
Jaime de Jesus Filho
Keyword(s):  
Design Methodology ◽  
State Governments ◽  
Content Type ◽  
The Public ◽  
Brazilian State ◽  
National Economic ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time. Design/methodology/approach The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables. Findings The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES. Practical implications This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil. Originality/value Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.

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.

Public value as a framework for reforming publicly funded museums

2015 ◽  
Vol 28 (6) ◽  
pp. 461-474 ◽  
Author(s):  
Burak Herguner
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Publicly Funded ◽  
Public Value ◽  
Content Type ◽  
The Public ◽  
Administrative Reforms ◽  
New Public ◽  
Questionnaire Surveys ◽  
Public Museums

Purpose – In recent years, New Public Management (NPM) has been used as the major framework for administrative reforms to redesign the public museums in many countries. However, some scholars argue that this market-based transformation results in professional corrosion or shortcomings about the public museums’ capacity to fulfill their traditional missions. In this regard, this paper maintains that the concept of public value provides a useful way of thinking about the objectives of public services. Therefore, the purpose of this paper is to provide a new framework for administrative reforms in the sector to keep efficiency without falling into professional corrosion or inefficiency problem. Design/methodology/approach – The paper uses the data collected through 178 questionnaire surveys. Findings – The conclusion of the paper is that, for reforming publicly funded museums, public value offers a balance between efficiency and the primary roles of the museums. Research limitations/implications – In the paper, the analysis is based on the views of museum professionals. Thus, further researches based on different sources of data are required to further explain the administrative peculiarities of public museums. Originality/value – There is a scarcity of literature on the administrative issues in public museums. This paper fulfills an identified need to study on this issue.

An evaluation of the impact of risk cost on risk allocation in public private partnership projects

2019 ◽  
Vol 26 (8) ◽  
pp. 1696-1711
Author(s):  
Khalid Almarri ◽  
Saleh Alzahrani ◽  
Halim Boussabaine
Keyword(s):  
Private Sector ◽  
Design Methodology ◽  
Risk Allocation ◽  
Risk Matrix ◽  
Content Type ◽  
The Public ◽  
Unique Aspect ◽  
Risk Cost ◽  
The Impact ◽  
Practical Implications

Purpose A unique aspect of PPP is the opportunity for the transfer of risk ownership to the private sector. The purpose of this paper is to investigate how risk cost influences risk allocation. Design/methodology/approach A questionnaire survey was used to collect data. The questionnaire included nine sub-categories of risks. To quantify the influence of risk cost on risk allocation, a dependency risk matrix was employed. Heat maps techniques were used to visualise the results of the survey. Findings The findings show which risks within the endogenous or exogenous groups are to be allocated to the public sector, the private sector, or to be shared. The finding from this research provides a baseline for the PPP stakeholders in developing guidelines for estimating the value of risk costs in the risks register as well as serving as a mechanism for risk allocation. Research limitations/implications The context of the study may limit the generalisability of the results. Practical implications The study provides practical guidance to PPP stakeholders on risk allocation appetite. Originality/value This study extends the processes and methods by which PPP project’s risk is allocated to create a better value for all the stakeholders.

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.

scholarly journals Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775

2019 ◽  
Vol 32 (4) ◽  
pp. 1146-1174
Author(s):  
Laura Maran ◽  
Warwick Funnell ◽  
Monia Castellini
Keyword(s):  
Eighteenth Century ◽  
Public Management ◽  
New Public Management ◽  
Financial Reports ◽  
Content Type ◽  
Comprehensive Collection ◽  
New Public ◽  
Tax Payments ◽  
The Impact ◽  
Decentralization Reforms

Purpose The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy. Design/methodology/approach An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform. Findings In the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities. Research limitations/implications The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context. Practical implications The examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms. Originality/value Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.

scholarly journals Civil service reforms in Hong Kong and Thailand: similar goals, different paths

2020 ◽  
Vol 23 (2) ◽  
pp. 111-123
Author(s):  
Ahmed Shafiqul Huque ◽  
Patamawadee Jongruck
Keyword(s):  
Hong Kong ◽  
Public Management ◽  
New Public Management ◽  
Civil Service ◽  
Content Type ◽  
Global Trends ◽  
Study Approach ◽  
New Public ◽  
Media Reports ◽  
The Impact

PurposeThe purpose of this paper is to examine the strategies of civil service reforms in Hong Kong and Thailand. It seeks to identify the drivers of reforms in the two cases and explain the divergence in processes that were intended to achieve similar ends.Design/methodology/approachThis paper adopts a case study approach along with a thorough review of the literature. It is based on secondary materials, including academic studies, government publications and websites, and media reports. It compares approaches, strategies and outcomes of civil service reforms in Hong Kong and Thailand.FindingsCivil service reforms in Hong Kong focused on improving management through the implementation of New Public Management (NPM) principles, while governance values were prominent in civil service reforms in Thailand.Originality/valueThis paper compares civil service reforms in two dissimilar Asian cases. It highlights the impact of global trends on traditional bureaucratic organizations and reform strategies, and recognizes the impacts of traditions, culture and capacity on civil service reforms.

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