scholarly journals PERFORMANCE MEASUREMENT SYSTEMS IN THE CONTEXT OF NEW PUBLIC MANAGEMENT: EVIDENCE FROM AUSTRALIAN PUBLIC SECTOR AND POLICY IMPLICATIONS FOR DEVELOPING COUNTRIES

2017 ◽  
Vol 12 (1) ◽  
pp. 7-19
Author(s):  
Anup Chowdhury ◽  
Nikhil Chandra Shil
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Performance Measurement ◽  
Public Management ◽  
New Public Management ◽  
Policy Implications ◽  
Measurement Systems ◽  
New Public ◽  
Performance Measurement Systems

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.

Accounting Reforms for Accountable Public Sector Management

2020 ◽  
pp. 41-64
Author(s):  
Chitra Sriyani De Silva Lokuwaduge ◽  
Keshara M. De Silva Godage
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Sri Lanka ◽  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Developed Countries ◽  
The Public ◽  
New Public ◽  
Public Sector Accounting

Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS). The purpose of this study is to analyse the progress and the challenges they face in adopting IPSAS as a new public management (NPM) reform in Sri Lanka to enhance public sector accountability. Public sector accounting reforms in the developing countries in Asia is relatively under researched. Using the NPM concept, this study attempts to fill this gap. This chapter argues that even though Sri Lanka has initiated the move towards adopting IPSAS, developing countries face practical problems in adopting reforms due to their contextual factors such as limited institutional capacity and resources, high political involvements in decision-making, and high informality.

Understanding public performance measurement through theoretical pluralism

2017 ◽  
Vol 30 (1) ◽  
pp. 15-30 ◽  
Author(s):  
Giovanni Barbato ◽  
Matteo Turri
Keyword(s):  
Performance Measurement ◽  
Public Management ◽  
New Public Management ◽  
Management Control ◽  
Public Performance ◽  
Content Type ◽  
Administrative Reforms ◽  
New Public ◽  
Performance Measurement Systems ◽  
Italian Context

Purpose The purpose of this paper is to investigate, through different interpretative theories, the implementation and operation of performance measurement systems (PMS) considering the factors crucial in influencing the development and the operational difficulties of the PMS in a context such as Italy, which is typically unresponsive to new public management-inspired ideas. Design/methodology/approach A theoretical framework is developed through the use of new institutional sociology and management control theory. The empirical study involves the whole ministerial sector, and explores some strategic documents belonging to the new PMS introduced in Italy in 2009. Findings The research illustrates a widespread dissemination of the reform in ministries. However, it has also shown the ceremonial and superficial implementation of the PMS. In addition, the findings confirm that the operation and the actual development of a PMS is strongly affected by the characteristics of the activity under examination. Research limitations/implications The peculiarity of the Italian context limits the generalizability of the findings to countries with similar public sector management and culture. Further studies may investigate the system through an individual perspective, i.e. exploring the role of individual managers in slowing down the operations of the evaluation systems. Originality/value This paper contributes to the debate on the implementation and operation of administrative reforms in legalistic countries also known as Rechtsstaat countries. The use of multiple theories allows investigating the subject matter by considering its complexity in a holistic way.

Successful policy transfer and public sector reform in developing countries

2020 ◽  
Vol 48 (4) ◽  
pp. 603-618
Author(s):  
Lhawang Ugyel ◽  
Carsten Daugbjerg
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Public Management ◽  
Management Practices ◽  
New Public Management ◽  
Policy Transfer ◽  
Government Control ◽  
Public Sector Reform ◽  
Sector Reform ◽  
New Public

The scope and intensity of policy transfer has increased in recent years as developing countries have drawn on public sector reform programmes based on new public management practices originally designed in western democracies. However, there is mounting evidence that to be successful, reform programmes must be adapted to local contexts. This article demonstrates that national government control of policy transfer can enable localisation which in turn enhances the effectiveness of public reforms. Analysis of the Position Classification System ‐ which sought to enhance accountability, efficiency and professionalism in the civil service in Bhutan ‐ highlights two conditions that enable domestic control of the policy transfer process: strong internal motivation for engaging in policy transfer and the establishment or adaptation of institutions to manage processes of policy transfer. We conclude that when these conditions apply, a developing country can engage in successful voluntary policy transfer and retain control of the process.

scholarly journals History of research performance measurement systems in the Australian higher education sector

2018 ◽  
Vol 24 (1) ◽  
pp. 40-61 ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie ◽  
Stuart Tooley ◽  
Sally Chaplin
Keyword(s):  
Higher Education ◽  
Performance Measurement ◽  
Public Management ◽  
New Public Management ◽  
Management Accounting ◽  
Research Performance ◽  
Education Sector ◽  
Measurement Systems ◽  
History Of ◽  
Performance Measurement Systems

Performance measurement systems (PMSs) are a global phenomenon emanating from new public management (NPM) reforms. While they are now prolific and entrenched, they have attracted criticism based on their design and the manner in which they are applied. The purpose of this article is to explore the history of accounting for research in the Australian higher education sector (HES). It focuses on how successive Australian governments have steered research within the sector through the introduction of PMSs, in line with NPM reforms. Relying on publicly available online policy documents and scholarly literature, the study traces the development of performance measures within the Australian HES from the mid-1980s to 2015. It contributes to literature in management accounting aspects of NPM through the means of management accounting techniques such as PMSs. It also contributes to accounting history literature through an examination of three decades of accounting for research in the Australian HES.

Exploring the New Public Management (NPM)-Based Reforms in the Public Sector Accounting

2016 ◽  
pp. 49-67 ◽  
Author(s):  
Chitra Sriyani De Silva Lokuwaduge
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Public Management ◽  
Resource Dependence ◽  
New Public Management ◽  
Resource Dependence Theory ◽  
Sri Lankan ◽  
The Public ◽  
New Public ◽  
Public Sector Accounting

This Chapter aims to explore the process of adopting International Public Sector Accounting Standards (IPSAS) as a New Public Management (NPM) based reform in Sri Lanka as a developing country. Based on institutional theory and resource dependence theory, framework was developed to highlight the importance of reforms and of changes in the area of public sector accounting specifically during the last three decades. It shows the extent to which Sri Lankan public sector has adopted IPSAS based accounting reforms and the limitations of adopting these standards in developing countries. This chapter argues that adopting reforms in developing countries is problematic due to limited resources and concludes that, significant changes towards adoption of IPSAS and implementing some of the reform ideas has taken place during the last decade. Relatively little is known about the NPM-based reforms in public sector accounting practices in developing countries. This is an attempt to fill this gap.

scholarly journals Agencification of Public Service Delivery in Developing Societies: Experiences of Pakistan and Tanzania Agency Models

2014 ◽  
Vol 2 (3) ◽  
pp. 106
Author(s):  
Friday Francis Nchukwe ◽  
Kehinde David Adejuwon
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Political Institutions ◽  
Public Management ◽  
New Public Management ◽  
Legal Framework ◽  
Administrative Reforms ◽  
New Public ◽  
Remedial Actions ◽  
Developing Societies

Agencification is not a new phenomenon in the public sector. However, since 1980s in developing societies, not only the number of new agencies has gone up but, the existing agencies have also been revitalized under the rubric of New Public Management capsulated in World Bank/IMF’s guided governance and administrative reforms. These agencies have been created in an administrative system which has weak political institutions but well entrenched bureaucracy with strong colonial bureaucratic traditions such as centralization of power exercised by a class of senior bureaucrats occupying top positions in federal ministries. The article examines agencification in developing countries with particular reference to Pakistan and Tanzania agency model. It noted that agencification in developing countries was rarely, if ever, pursued within a systemic conceptual and legal framework, but agencies are often seen as an alternative to already existing state-owned companies which are plagued with corruption. The article therefore draws some observations and remedial actions for improvement in the performance of public sector organisations in developing countries in general and Africa in particular. It concludes that while most government ministries in developing societies cannot trigger public sector transformation due to a lack of performance improvement, agencies are unlikely to do so because of the particular autonomy of the administrative systems in which they are embedded. <br /><br />

scholarly journals Revisiting Trade Unions’ Response to New Public Management: A Case From Zambia

2017 ◽  
Vol 46 (3) ◽  
pp. 288-307 ◽  
Author(s):  
Clever Madimutsa ◽  
Leon G. Pretorius
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Trade Unions ◽  
Public Management ◽  
New Public Management ◽  
Choice Theory ◽  
Developed Countries ◽  
Negative Consequences ◽  
New Public ◽  
Public Sector Unions

This article discusses the strategic responses by public-sector unions to new public management (NPM) reforms in Zambia. The article is based on a qualitative research methodology focusing on the Civil Servants and Allied Workers Union of Zambia. The study shows that public-sector workers in developing countries are more vulnerable to the effects of externally imposed NPM reforms, which include job cuts. However, the implementation of these reforms faces opposition especially from trade unions. In line with the assumptions of strategic choice theory, union responses to NPM reforms are strategic. Despite the high vulnerability of public workers in developing countries, their unions use strategies that can also be observed in developed countries to mitigate the negative consequences of NPM reforms on the public sector. These strategies follow a three-stage process, namely, opposing the reforms, negotiating for favorable reform measures, and shifting from centralized structures to networks.

scholarly journals Human Resources Management in Government: Case study of Vietnam

2019 ◽  
pp. 1-13
Author(s):  
Do Phu Hai
Keyword(s):  
Developing Countries ◽  
Human Resources ◽  
Public Management ◽  
Best Practice ◽  
New Public Management ◽  
Human Resources Management ◽  
Resources Management ◽  
New Public ◽  
The Right

This article is represented for a case study about human resources management in government of Vietnam. The research objective is to assess the existing system of human resources management in government of Vietnam and find out the direction of human resources management in government. The research demonstrated a moving from the existing system to the professional system from internal weaknesses and external challenges of the human resources management in Government of Vietnam. A combination of career based system and position based system is the right strategy for Vietnam as well as developing countries. Key elements of position based system and new public management should be adopted with a best practice of competency based human resources management framework which is very productive for Vietnam and developing countries.

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