A transformative change through a coordination process and a steering agency. The case of the financial information system of the French central state

2021 ◽  
pp. 002085232110588
Author(s):  
Samuel Defacqz ◽  
Claire Dupuy
Keyword(s):  
Information System ◽  
Public Sector ◽  
Financial Information ◽  
Veto Players ◽  
Transformative Change ◽  
Central State ◽  
Administrative Services ◽  
Public Sector Organizations ◽  
Agents Of Change ◽  
Coordination Process

Recent scholarship has focused on how coordination mechanisms are implemented by public sector organizations, thereby paying attention to coordination as a process. This article studies the coordination process that resulted in the implementation of the interministerial financial information system of the French central state—named Chorus. Chorus is a case of an unlikely coordination process rolled out in the non-conducive context of the French Napoleonic Administration. Chorus aimed at connecting all ministries’ administrative services to a shared information system, while ministries were previously using their own systems and applications. Based on the literature on mechanisms of coordination, and focusing on the role of existing institutions and the actors involved in the coordination process, the analysis has two main results. First, AIFE—“Agence pour l’informatique financière de l’État”, the agency in charge of the implementation of Chorus—steered the process by developing a stepwise network-based interministerial strategy. Second, the coordination steered by AIFE resulted in a transformative change of the French state's financial and accounting structures through a layering process of change. Thereby, the article contributes to the empirical analysis of public administrations’ recent changes toward increased coordination at the central level by studying recent reforms in France and their outcomes. Points for practitioners This article shows that coordination processes within public sector organizations are context sensitive and depend on the behavior of the “agents of change” in charge of these processes. In contexts that are non-conducive to transformative change (e.g. siloed structures, presence of veto players), the set-up of agile, resourceful and autonomous change agents is key. When veto players may oppose structural change, the article suggests setting up network-based coordination processes aiming at incremental evolutions inducing transformative change.

scholarly journals PENGGUNAAN INFORMASI FINANSIAL DALAM MENGUKUR KINERJA ORGANISASI SEKTOR PUBLIK (STUDI PADA PUSKESMAS BAHU)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Brayel Topan Tambariki ◽  
Herman Karamoy ◽  
Steven J. Tangkuman
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Economic Efficiency ◽  
Qualitative Method ◽  
Health Sector ◽  
National Development ◽  
Financial Information ◽  
Value For Money ◽  
Budget Management ◽  
Public Sector Organizations

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which  economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness

PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Management ◽  
Financial Information ◽  
Financial Problems ◽  
Technological Advances ◽  
Design Program ◽  
Or Groups ◽  
The Cost ◽  
Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

Governance Disclosure on the Internet by Leading Indian Public Sector Companies

Think India ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 174-187
Author(s):  
Harmandeep Singh ◽  
Arwinder Singh
Keyword(s):  
Public Sector ◽  
Financial Information ◽  
Three Dimensions ◽  
The Internet ◽  
Web Pages ◽  
Non Profit ◽  
Index Approach ◽  
Significant Difference ◽  
Governance Disclosure ◽  
The Web

Nowadays, internet satisfying people with different services related to different fields. The profit, as well as non-profit organization, uses the internet for various business purposes. One of the major is communicated various financial as well as non-financial information on their respective websites. This study is conducted on the top 30 BSE listed public sector companies, to measure the extent of governance disclosure (non-financial information) on their web pages. The disclosure index approach to examine the extent of governance disclosure on the internet was used. The governance index was constructed and broadly categorized into three dimensions, i.e., organization and structure, strategy & Planning and accountability, compliance, philosophy & risk management. The empirical evidence of the study reveals that all the Indian public sector companies have a website, and on average, 67% of companies disclosed some kind of governance information directly on their websites. Further, we found extreme variations in the web disclosure between the three categories, i.e., The Maharatans, The Navratans, and Miniratans. However, the result of Kruskal-Wallis indicates that there is no such significant difference between the three categories. The study provides valuable insights into the Indian economy. It explored that Indian public sector companies use the internet for governance disclosure to some extent, but lacks symmetry in the disclosure. It is because there is no such regulation for web disclosure. Thus, the recommendation of the study highlighted that there must be such a regulated framework for the web disclosure so that stakeholders ensure the transparency and reliability of the information.

MANFAAT SISTEM INFORMASI SUMBER DAYA MANUSIA DALAM MENGELOLA DEPARTEMEN SUMBER DAYA MANUSIA

2020 ◽  
Author(s):  
Intan khadijah simatupang
Keyword(s):  
Information System ◽  
Financial Information ◽  
Marketing System

Adanya perkembangan teknologi informasi yang terjadi saat ini, memaksa semua pihak yang terlibat dalam proses produksi baik barang maupun jasa, untuk menghadapinya selain itu harus belajar lebih banyak tentang perangkat lunak maupun perangkat keras yang digunakan untuk mengelola informasi yang dibutuhkan oleh perusahaan. Khususnya tentang sistem informasi Sumber Daya Manusia, tidak kalah pentingnya dengan sistem informai yang lainnya misalnya Information Marketing System, Production Information System dan Financial Information System. Untuk itulah pengelolaan SISDM harus dilaksanakan secara profesional artinya dilaksanakan secara totalitas sehingga informai yang didapatkan cukup akurat, relevan, aktual dan cepat didapat apabila dibutuhkan oleh pihak-pihak yang berkepentingan. Berbagai aspek informasi sumber daya manusia mulai dari perencanaan sampai pemisahan tenaga kerja membutuhkan pengelolaan yang tepat. Keberadaan Sistem Informasi Sumber Daya Manusia di dalam perusahaan, sangat berperan mendukung kegiatan operasional Departemen Sumber Daya Manusia yang lebih efektif dan efisien.

CAF: Quality management model for public organizations

2020 ◽  
Vol 22 (5) ◽  
pp. 26-31
Author(s):  
EMIL MARKVART ◽  
◽  
DMITRY V. MASLOV ◽  
TATYANA B. LAVROVA ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Quality Management ◽  
Public Administration ◽  
Local Governments ◽  
Control Function ◽  
Self Assessment ◽  
European Model ◽  
Public Sector Organizations ◽  
Quality Management Model ◽  
The Common

The existing approaches to quality assessment, based on ranking and rating, perform a control function but do not give government bodies at various levels, local governments, and public sector organizations the necessary tools to improve their performance. The article is devoted to one of the modern models of quality management in the field of public administration – the European model for improving the activities of public sector organizations through the self-assessment – the Common Assessment Framework (CAF model) and the possibilities of its implementation in Russia.

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