scholarly journals Analyzing local government financial performance: evidence from Brazilian municipalities 2005-2008

2013 ◽  
Vol 17 (6) ◽  
pp. 704-719 ◽  
Author(s):  
Ricardo Correa Gomes ◽  
Solange Alfinito ◽  
Pedro Henrique Melo Albuquerque
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Performance Management ◽  
Local Governments ◽  
Public Management ◽  
New Public Management ◽  
Theory And Practice ◽  
Small Scale ◽  
New Public ◽  
Upper Level

Municipality size has become an issue since the New Public Management doctrine of disaggregating structures into manageable units. In some countries, this doctrine led to the creation of small-scale agencies relying heavily upon transfers from upper-level governments. This paper aims to contribute to performance management literature by providing empirical evidence about some determinant factors that are likely to endow local governments with superior financial performance. Data came from a sample of Brazilian municipalities and refers to the period 2005-2008. The main conclusion of this investigation is that larger cities are more likely to manage revenue and expenditure better than are smaller cities, which aligns with the discussion of amalgamation versus fragmentation. This conclusion stems from the findings that in small municipalities mayors have fewer conditions to improve financial performance due to the difficulty of raising and collecting taxes and of reducing expenditures, which makes their administrations far more dependent upon external sources of money. Therefore, this dependent relationship can be seen as the cause of poor financial performance to the extent that it lowers mayoral discretion when making decisions. Another contribution this paper proposes to theory and practice relates to the fact that in the strong-mayor form of local government, mayoral qualification is likely to have little effect upon performance.

scholarly journals Kinerja Keuangan Pemerintah Daerah: Perbandingan Negara-Negara Di Asia Tenggara (The Local Government Financial Performance: Southeast Asia Countries Comparison)

2019 ◽  
Vol 2 (02) ◽  
pp. 15-23
Author(s):  
Sumini Sumini ◽  
Shinta Permata Sari
Keyword(s):  
Local Government ◽  
Southeast Asia ◽  
Financial Performance ◽  
Public Management ◽  
New Public Management ◽  
New Public

New public management memberi pengaruh terhadap tata kelola yang lebih baik untuk keuangan pemerintah daerah pada banyak negara di seluruh dunia. Hal ini menyebabkan pemerintah pusat mengembangkan perbaikan pengelolaan pemerintah daerah dengan memberikan transfer dari pemerintah  pusat  ke  daerah.  Penelitian  ini dilakukan untuk mengetahui kinerja keuangan di negara-negara Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina. Negara-negara Asia Tenggara diambil sebagai sampel karena negara-negara di kawasan ini memiliki beberapa kesamaan dalam kegiatan pemerintah. Pendapatan dan pengeluaran pemerintah daerah masing-masing pemerintah daerah di setiap negara digunakan sebagai indikator kinerja keuangan. Data dianalisis menggunakan  analisis  varian.  Hasil  menunjukkan  bahwa  tidak  ada  perbedaan kinerja keuangan di negara-negara Asia Tenggara. Oleh karena itu, keempat negara di kawasan Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina mampu melakukan tata kelola pemerintahan yang baik untuk masyarakat. Kata Kunci:kinerja keuangan, pendapatam dan belanja daerah, negara-negara Asia Tenggara.

Current Discussions on the Question

2016 ◽  
pp. 1-23 ◽  
Author(s):  
Ugur Sadioglu ◽  
Kadir Dede
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Direct Democracy ◽  
Public Management ◽  
New Public Management ◽  
Good Governance ◽  
Comparative Perspective ◽  
Reform Process ◽  
New Public ◽  
The Face

Subject of local governments has been attracting the attention of researchers from various disciplines in recent years. Local governments themselves and other related actors undergo a transformation in the face of new public management, good governance, direct democracy, decentralization and other reform waves. Thoughts directing reforms, reform tools and reform results have diversified. In addition, new problem areas have arisen in the local governments after the reform process. Number of studies analyzing local governments both during and after the administrative reform process from a comparative perspective has increased as well. Currently, there is a need to analyze local governments from comparative perspective via different theoretical discussions and country studies. This part will present current discussions as an introduction to comparative local government studies introduced in general terms throughout the book. Particularly the question remarks to have arisen after the local government reform will be addressed and analyzed.

English public management reform after 2010

2018 ◽  
Author(s):  
Ewan Ferlie ◽  
Sue Dopson ◽  
Chris Bennett ◽  
Michael D. Fischer ◽  
Jean Ledger ◽  
...  
Keyword(s):  
Performance Management ◽  
Public Management ◽  
New Public Management ◽  
Global Financial Crisis ◽  
Local Level ◽  
Management Reform ◽  
Big Society ◽  
New Public ◽  
Primary Care Sector ◽  
The Global Financial Crisis

This chapter characterizes the overall strategy of public services reform apparent in England after the global financial crisis of 2008 and during the period of the UK’s Coalition government 2010–15. It argues that what can be termed a ‘proto narrative’ of reform, orientated around so-called ‘Big Society’ ideas, emerged around 2010. However, we argue it was trumped in the end by Treasury-led and New Public Management-friendly austerity discourse. The concrete example is taken of the health policy to form new clinical commissioning groups in the primary care sector. They were presented as a mechanism which could promote professional engagement in commissioning. However, they were soon subjected to top-down performance management pressures and systems, including strong attempts to prevent financial deficits from emerging at a local level, which eroded bottom-up and professionally driven innovation. We conclude that the Big Society proto reform narrative failed to consolidate itself.

Electronic Service Delivery in the Local Indian Community of Visakhapatnam

2011 ◽  
pp. 664-669
Author(s):  
V. Venkatakrishnan
Keyword(s):  
Performance Management ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Indian Community ◽  
The Public ◽  
Electronic Service ◽  
New Public ◽  
Managing For Results ◽  
And Performance

New public management (NPM) conceptualised public administration as a business, to be managed with business-like techniques. Since services had to be assessed by the criteria of quality, efficiency, and satisfaction of citizens, the public sector had to reorganize its processes. As strong emphasis was on the services, improving their delivery was expected to facilitate achieving the above criteria. The terms of the NPM approach such as “customer focus, managing for results, and performance management” have become part of the standard language of public administration (Ali, 2001; Bekkers & Zouridis, 1999; Crossing Boundaries, 2005; Spicer, 2004).

scholarly journals Public Management in local government units in the example of the municipality of Mstów

2018 ◽  
Vol 7 (2.28) ◽  
pp. 262
Author(s):  
Judyta Kabus ◽  
Radomir Kańa ◽  
Joanna Nowakowska-Grunt
Keyword(s):  
Local Government ◽  
Development Strategy ◽  
Public Interest ◽  
Public Management ◽  
New Public Management ◽  
Statistical Data ◽  
Municipal Government ◽  
Point Of View ◽  
Regional Development Strategy ◽  
New Public

Today’s units of local government is identified not only with the power that is necessary for the realization of public tasks but above all, it is accentuated by the importance of meeting the needs which are important from the point of view of the community, including the Management processes.The purpose of this work is to present a smooth and effective public management process carried out by the municipal government of Mstów. This municipality applies practical New Public Management instruments in building and implementing the regional development strategy. The article was prepared on the canvas of literature studies on the management, organization, and planning of universal services of a public interest and analysis of the statistical data collected by the municipality.  

Sustainable Value as a Tool for Performance Measurement of the Region

2018 ◽  
Vol 16 (4) ◽  
pp. 693-713
Author(s):  
Jan Fuka ◽  
Petra Lesakova ◽  
Robert Bata
Keyword(s):  
Performance Management ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Corporate Performance ◽  
Regional Level ◽  
Public Servants ◽  
New Public ◽  
Sustainable Value ◽  
New Challenges

Public servants are confronted with the need to reflect the reality of the changing world. In past decades, managerial methods have begun to penetrate into public administration, which has gained the name of New Public Management . This approach has been criticized by part of both scholars and practitioners, because of the fact that it brings too many economic and managerial principles from the private sector. We think that New Public Management is still open to new challenges, but with emphasizing the values that are typical for public administration. The use of Corporate Performance Management using Sustainable Value methodology can be such challenge. The aim of paper is to introduce, modify and use Sustainable Value as a tool for Corporate Performance Management within New Public Management, for its use at regional level to measure the performance.

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.

Sign in / Sign up

Export Citation Format

Share Document