scholarly journals Financial Delegation system in the Context of New Public Management: Evidence from an Australian Public Sector Organization

2019 ◽  
Vol 5 (10) ◽  
pp. 1-11
Author(s):  
Nikhil Chandra Shil ◽  
Anup Chowdhury
2008 ◽  
Vol 74 (2) ◽  
pp. 307-323 ◽  
Author(s):  
Yves Emery ◽  
Carole Wyser ◽  
Noemi Martin ◽  
Joelle Sanchez

The notion of performance is central in all the modernization processes that have been conducted during the last 20 years, notably under the New Public Management (NPM) movement. Since the models and notions of performance analysed in research nearly always reflect the vision of top management, this article proposes to consider the vision of personnel at the street level, specifically Swiss civil servants. A highly capable public sector organization, focused on efficiency, quality services provided for the citizens and outcomes needs motivated employees to achieve these ambitious objectives. But how is `performance' perceived by civil servants without any management responsibilities? Using the typology of Boltanksi and Thévenot, the article highlights several reference worlds to which civil servants refer when speaking of performance, revealing the dominant influence of the industrial world over that of the civic world, with the domestic and commercial worlds placed third and fourth in importance, respectively. It details the evolution of performance as seen by civil servants, allowing us to better understand their reactions when faced with the transformations under way as well as the identity crisis caused by the contradictory worlds they currently face. Points for practitioners Under the NPM-banner, performance management has been introduced in almost every public sector organization. Performance must be clearly operationalized at all levels of the hierarchy, which is a difficult process because NPM has introduced new values that potentially conflict with traditional public sector values. This article highlights and analyses the way Swiss civil servants at the street level perceive performance, providing useful insight into their dominant value framework. Their perception of a `highly capable public sector' must be set against actual standards in order to achieve a shared vision of the main dimensions and criteria of performance, a prerequisite for effectiveness in every performance management system.


2021 ◽  
Vol 13 (14) ◽  
pp. 7885
Author(s):  
Kardina Kamaruddin ◽  
Indra Abeysekera

The New Public Management allows us to reflect upon whether intellectual capital helps public sector organisations meet their performance benchmarks. Sustainable economic performance gains importance from the public sector’s service ideal. Although there have been empirical endeavours using intellectual capital as operational variables, this study examines the theoretically informed relationship between the intellectual capital construct and its construct dimensions and the sustainable economic performance construct and its construct dimensions. The decision-making inputs of senior officials in the Malaysian public sector are vital for evaluating the relationship, as these officials are the individual strategists of the collective organisational strategy. The study conducted a survey that received 1092 usable responses and analysed them using the structural equation modelling research method. The findings showed a robust theoretical relationship between intellectual capital and sustainable economic performance. Furthermore, the study identified intellectual capital items that play a vital role in supporting public sector sustainable economic performance in Malaysia under New Public Management. The findings provide useful knowledge for public sector officials and policymakers, and for further research.


2020 ◽  
Author(s):  
Benedetto Lepori

Abstract This article presents the conceptual and methodological design of a register of public-sector organizations, as well as a preliminary delineation of such organizations in Europe. Conceptual and methodological issues are discussed, as well as the potential usage of the register for interlining datasets and analysis. The significance of the register for research policy and evaluation studies is also discussed, as related with changes associated with New Public Management reforms.


2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini

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.


2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz

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.


2009 ◽  
Vol 5 (1) ◽  
Author(s):  
Evert Lindquist

With the adoption of the State Sector Act in 1988, the New Zealand public sector revolution was in full motion. The Act was one of many initiatives that provided a new framework for government and managing public services (Boston et al., 1996; Scott, 2001). New Zealand rapidly became the poster child for what became known as the New Public Management, and an archetype scrutinised around the world. The audacity and intellectual coherence of the New Zealand model became a standard against which the progress of other governments was judged. These reforms were part of  a larger social and economic transformation which led to dislocation and democratic reform. In the crucible of introducing and implementing these reforms, and in the inevitable re-adjustment phases, New Zealand gained a reputation for continuous reflection on its progress by its political leaders, government officials and a small band of impressive academics.


2017 ◽  
Vol 12 (1) ◽  
pp. 7-19
Author(s):  
Anup Chowdhury ◽  
Nikhil Chandra Shil

This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative research approach was adopted and data was collected following case study tradition. The main data sources were archival official documents and interviews. In addition, the researchers used direct observation to supplement and corroborate the archival documents and interview data. The empirical evidence presented in this research supports the fact that the selected Australian government department has implemented performance measurement systems in the line of new public management to illustrate the department’s commitment to efficiency and accountability. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings may be expected to add knowledge to existing literature and provide some important lessons for other public sector entities of the developing countries who are interested in adopting performance measurement systems as their control devices. Keywords: public sector, performance measurement systems, new public management, developing countries, Australia.


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