scholarly journals Applying a New Public Management Model to Public Sector Management Accounting in Vietnam

2021 ◽  
Author(s):  
Nguyen Phuoc Bao AN ◽  
Le VIET ◽  
Pham Quang HUY
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Management Accounting ◽  
Management Model ◽  
Public Sector Management ◽  
New Public

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.

scholarly journals Public management – the essence and selected concepts

2021 ◽  
Vol 199 (1) ◽  
pp. 155-163
Author(s):  
Monika Wakuła
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Public Governance ◽  
Public Sector Management ◽  
New Public ◽  
Starting Point ◽  
Definition Of

The paper is an attempt to characterise the most significant concepts of public management. The starting point for the considerations is definition of the term “public management”. Next, the author presents directions of the evolution of changes that have been taking place in public sector management. The last part of the paper outlines the assumptions of two modern concepts of public management, i.e., New Public Management and Public Governance.

scholarly journals New Public Management as a Tool for Changes in Public Administration

2020 ◽  
Vol 12 (4) ◽  
pp. 1-28
Author(s):  
Ewa Stroińska
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
Management System ◽  
New Public Management ◽  
Value Added ◽  
Management Model ◽  
Research Report ◽  
The Public ◽  
New Public

AbstractObjective: The implementation of mechanisms stimulating marketization of the public sector is an elementary assumption of a modern public management system. The main goals of these processes are to increase efficiency, reduce bureaucracy, create a platform for cooperation between public and private entities, and extend decentralization. The set of rules practiced in modern local governments increasingly resembles a private enterprise managed by efficient managers. The traditional approach, which was only the administration process itself, is being replaced by a focus on economy, efficiency, quality, and effectiveness.Methodology: The material was created based on the qualitative method in the form of secondary analysis of literature data. At the same time, it provides the theoretical background for conducted empirical research on changing the management system in public administration. The effect of further research explorations will be another material presented in the form of a research reportValue Added: The New Public Management (NPM) concept is based on changing the orientation of management of public organizations consisting in ceasing to apply the approach focusing only on procedures and rules of conduct related to expenditure, and implementing rules based on the analysis of the results related to expenditure incurred, adopting strategic orientation and introducing market mechanism for the process of providing public services (Zalewski, 2006, p. 74). The purpose of the article is to describe the New Public Management model, the implementation of which helps public institutions to respond to challenges posed by external and internal stakeholders.Findings: The article presents the thesis that changes in public administration require the transformation of a management system characterized by entrepreneurship, the use of different business-oriented strategies for implementing effective actions.Recommendations: The idea of New Public Management is to replace the bureaucratic administrative management model and to introduce a managerial model, i.e. the application in the public sector of the principles and solutions of management systems known and used in the business sector (Alford & Huges, 2008, pp. 130–148). This is caused by the increase in citizens’ expectations regarding the increase in the quality of service provision, while at the same time unwilling to raise taxes. To achieve this goal, NPM has introduced certain assumptions to help in effective management (Templatka, n.d.).

scholarly journals Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia

2021 ◽  
Vol 13 (14) ◽  
pp. 7885
Author(s):  
Kardina Kamaruddin ◽  
Indra Abeysekera
Keyword(s):  
Public Sector ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Public Management ◽  
Structural Equation ◽  
New Public Management ◽  
The Public ◽  
New Public ◽  
Operational Variables ◽  
Construct Dimensions

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.

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