scholarly journals Performance Budgeting in Context: An Analysis of Italian Central Administrations

2019 ◽  
Vol 9 (4) ◽  
pp. 79
Author(s):  
Andrea Bonomi Savignon ◽  
Lorenzo Costumato ◽  
Benedetta Marchese
Keyword(s):  
Public Sector ◽  
Strategic Planning ◽  
Performance Management ◽  
Management Practices ◽  
Local Level ◽  
Policy Implications ◽  
Performance Budgeting ◽  
Strategic Plans ◽  
And Performance ◽  
The Impact

The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves using strategic planning and performance measures for budgeting decisions (Joyce 1997). Over the last decade, there has been an increase in the use of performance budgeting at the national as well as at subnational and local level, with varying approaches and results across countries (Bleyen et al. 2017; OECD 2017). This article analyzes the dynamics of strategic planning and performance management practices in relation to the budgeting processes in the context of the Italian central government, with the aim of evaluating whether a predominant integration model is apparent in relation to those used in different countries at the OECD level. Starting in 2009, reforms concerning the implementation of performance management tools in the Italian public sector have been promoted and revised, although the need to fully integrate the performance and budgeting processes looks urgent. Based on data from Italian Ministries, this article analyzes the type of relationship and the degree of coherence between adopted strategic plans and budgets. The results show the persistence of a prevalent misalignment between planning and budgeting. Data that were collected from the analysis of strategic plans and budgets from ten Ministries depict a patchy situation, in which some ministries integrate the processes defining a consistent and comparable model, while some others do not. In the conclusions, areas for improvement of the process are identified, while providing policy implications.

Performance management, budgeting, and legitimacy‐based change in educational organisations

2009 ◽  
Vol 5 (2) ◽  
pp. 168-196 ◽  
Author(s):  
Carolyn Fowler
Keyword(s):  
New Zealand ◽  
Performance Management ◽  
Primary Education ◽  
Management Practices ◽  
Policy Implications ◽  
Content Type ◽  
Reporting Practices ◽  
Study Approach ◽  
And Performance ◽  
And Control

PurposeThe purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an understanding of past budgeting and performance measurement and reporting practice, as well as consider the policy implications for the contemporary public‐provided primary education system.Design/methodology/approachThe paper uses a historical archival‐based case study approach.FindingsThe historical evidence suggests that from 1844 until 1859 budgeting and performance management practices in educational organisations changed as the provision and control of education moved from not‐for‐profit community‐based organisations to become a predominantly public function. The budgeting, inspection and performance management practices and changes observed in the primary education providers were directly related to their need to obtain legitimacy and procure resources.Practical implicationsThe detailed information regarding historical budgeting and performance management practices provides rich background material for researchers as well as suggesting that split responsibility and control between the community and government for education creates a tension between the two controlling bodies.Originality/valueThis paper is the first study of internal accounting and performance reporting practices in a mid‐nineteenth century New Zealand education context.

scholarly journals Project management and performance management: potential transdisciplinary contributions

2012 ◽  
Vol 8 (2) ◽  
Author(s):  
Gerrit Van der Waldt
Keyword(s):  
Project Management ◽  
Public Sector ◽  
Performance Management ◽  
Management Practices ◽  
Management Performance ◽  
Practical Applications ◽  
The Public ◽  
And Performance ◽  
Vantage Points ◽  
Functional Areas

As project management and performance management as management applications gain momentum in public sector settings, the question often arise as to if, how, and when these applications should complement each other in various policy implementation and service delivery initiatives. Answers to this question should be sought from various vantage points or perspectives. These vantage points may range from macro, meso, micro as well as theoretical-methodological perspectives.The purpose of this paper is to unlock the potential for transdisciplinary contributions between Project Management and Performance Management by focusing on the methodologies, functional areas, and practical applications of both management disciplines. It is argued that the respective methodologies and their processes should be unpacked to identify the timing or moment when each discipline could, and should, make a contribution to the success of the other. This will add value to the theoretical underpinnings and practical applications of both study domains in the public sector. The respective contributions are illustrated by means of application realities of both management practices in the South African Public Service.Keywords: project management, performance management, Public Sector applications, transdisciplinarityDisciplines: project management, performance management 

scholarly journals The impact of strategic human resources planning on the organizational performance of public shareholding companies in Jordan

2020 ◽  
Vol 18 (1) ◽  
pp. 219-230
Author(s):  
Shaker Al-Qudah ◽  
Abdallah Mishael Obeidat ◽  
Hosam Shrouf ◽  
Mohammed A. Abusweilem
Keyword(s):  
Strategic Planning ◽  
Human Resources ◽  
Organizational Performance ◽  
Performance Management ◽  
Management Practices ◽  
The Public ◽  
Human Resources Planning ◽  
Strategic Human Resources ◽  
The Impact ◽  
Resources Planning

Performance management (PM) is a common practice used by organizations to assess and manage employees’ work. Much of PM research is closely related to management practices. Corporations in the public and nonprofit sector continuously develop PM programs to ensure the sustainability of their organizations. The study aims to analyze the impact of strategic human resources planning on the organizational performance of Jordanian public shareholding companies for senior management and functional unit managers (human resources, marketing, finance, and accounting). The researchers surveyed all the public shareholding companies registered with the Jordan Securities Commission (JSC) in 2019, wherein they found that only 60 companies applied strategic planning and human resources planning (HRP) together. Two hundred and twenty questionnaires were distributed in 52 companies surveyed, and 203 were adopted for statistical analysis. Several statistical methods were used, most notably the multiple regression analysis. The researchers found out a statistically significant impact of the strategic human resources planning (integration of HRP and strategic planning; strategic participation) on organizational performance. The results showed that adopting the strategic HRP dimensions leads to an increase in an organization’s overall productivity, employee satisfaction and reputation, as well as reduced operating costs. HR managers must understand the effectiveness of strategically designed HR practices across functions.

Organizational learning, knowledge management practices and firm’s performance

2015 ◽  
Vol 22 (1) ◽  
pp. 14-39 ◽  
Author(s):  
Ajay K. Jain ◽  
Ana Moreno
Keyword(s):  
Knowledge Management ◽  
Organizational Learning ◽  
Performance Management ◽  
Management Practices ◽  
Achievement Orientation ◽  
Content Type ◽  
Power Generation Equipment ◽  
Engineering Organization ◽  
Reward And Recognition ◽  
The Impact

Purpose – The study aims at investigating the impact of organizational learning (OL) on the firm’s performance and knowledge management (KM) practices in a heavy engineering organization in India. Design/methodology/approach – The data were collected from 205 middle and senior executives working in the project engineering management division of a heavy engineering public sector organization. The organization manufactures power generation equipment. Questionnaires were administered to collect the data from the respondents. Findings – Results were analyzed using the exploratory factor analysis and multiple regression analysis techniques. The findings showed that all the factors of OL, i.e. collaboration and team working, performance management, autonomy and freedom, reward and recognition and achievement orientation were found to be the positive predictors of different dimensions of firm’s performance and KM practices. Research limitations/implications – The implications are discussed to improve the OL culture to enhance the KM practices so that firm’s performance could be sustained financially or otherwise. The study is conducted in one division of a large public organization, hence generalizability is limited. Originality/value – This is an original study carried out in a large a heavy engineering organization in India that validates the theory of OL and KM in the Indian context.

scholarly journals Impact of Stakeholders on Implementation of Strategic Plans in Tanzania’s Public Sector

2017 ◽  
Vol 7 (4) ◽  
pp. 294
Author(s):  
Venance Shillingi Salum ◽  
Roselyn. W. Gakure ◽  
Romanus Othiambo
Keyword(s):  
Public Sector ◽  
Random Sampling ◽  
Implementation Process ◽  
Simple Random Sampling ◽  
Significance Level ◽  
Target Populations ◽  
Strategic Plans ◽  
Executive Agencies ◽  
The Impact

The study investigated the impact of stakeholders on implementation of strategic plans in Tanzania’s public sector. Organisations fail not due to bad formulation of strategies, but the execution of strategies is vital to their failure or demise; and hence implementation process remains a challenge towards achieving organisation objectives. The main objective of the study was to investigate the impact of stakeholders on implementation of Strategic Plans in public sector. Seven (7) executive agencies which made 26% of all 27 executive agencies in Tanzania were randomly drawn using simple random sampling. Then, stratified random sampling was used to obtain a sample size of one hundred eighty-eight (188) respondents which was 30% of the target populations (632 employees) in the headquarters of sampled executive agencies. The study found that there was weak positive relationship (R = 0.236) between role of stakeholders and execution of strategic plans; although was statistically significant at alpha = 0.000. Also,  = 0.056 at significance level of 0.05 indicated that, 5.6% of the total variations in implementation of strategic plans is influenced by stakeholders and 94.4% is contributed by other factors which were not considered in this study. The study concluded that stakeholders do influence implementation of strategic plans in public sector. In line with findings, the study recommended that management in public sector should pay more attention on stakeholders if they have to benefit from, otherwise may negatively influence implementation process of strategic plans in public sector.

scholarly journals Scalability and Performance Management of Internet Applications in the Cloud

2013 ◽  
pp. 434-464
Author(s):  
Wesam Dawoud ◽  
Ibrahim Takouna ◽  
Christoph Meinel
Keyword(s):  
Performance Management ◽  
Resource Provisioning ◽  
Infrastructure As A Service ◽  
Internet Applications ◽  
Application Performance ◽  
Total Cost ◽  
On Demand ◽  
And Performance ◽  
The Impact

Elasticity and on-demand are significant characteristics that attract many customers to host their Internet applications in the cloud. They allow quick reacting to changing application needs by adding or releasing resources responding to the actual rather than to the projected demand. Nevertheless, neglecting the overhead of acquiring resources, which mainly is attributed to networking overhead, can result in periods of under-provisioning, leading to degrading the application performance. In this chapter, the authors study the possibility of mitigating the impact of resource provisioning overhead. They direct the study to an Infrastructure as a Service (IaaS) provisioning model where application scalability is the customer’s responsibility. The research shows that understanding the application utilization models and a proper tuning of the scalability parameters can optimize the total cost and mitigate the impact of the overhead of acquiring resources on-demand.

scholarly journals Planeacion estratégica en Instituciones del Sector Publico de América Latina (Strategic planning in Latin America public sector institutions)

2014 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Alberto Leer Guillén
Keyword(s):  
Latin America ◽  
Public Sector ◽  
Strategic Planning ◽  
Latin American ◽  
Balanced Scorecard ◽  
Lessons Learned ◽  
Strategic Plans ◽  
World Class ◽  
America Latina ◽  
Latin American Countries

<p>Este artículo presenta la implementación de planes estratégicos por medio de la metodología de clase mundial del Balanced Scorecard de Kaplan y Norton en ministerios de varios países de América Latina, así como las adaptaciones necesarias, experiencias y lecciones aprendidas en el proceso.</p><p> </p><p><strong>Abstract</strong></p><p>This article presents the implementation of strategic plans using the methodology of Kaplan and Norton´s world class balanced scorecard with required adaptations in several Latin American countries ministries, and the knowledge and lessons learned in the process<strong><br /></strong></p>

The Role of Performance Management Practices on Organizational Performance

2014 ◽  
pp. 62-85 ◽  
Author(s):  
Kijpokin Kasemsap
Keyword(s):  
Organizational Culture ◽  
Organizational Performance ◽  
Performance Management ◽  
Leadership Style ◽  
Management Practices ◽  
Business Goals ◽  
Culture Performance ◽  
And Performance ◽  
Positive Effect

This chapter introduces the framework and causal model of leadership style, organizational culture, performance management practices, and organizational performance. It argues that dimensions of leadership style, organizational culture, and performance management practices have mediated positive effect on organizational performance. Performance management practices positively mediate the relationships between leadership style and organizational performance and between organizational culture and organizational performance. Leadership style is positively correlated with organizational culture. Understanding the theoretical learning is positively beneficial for organizations aiming to increase organizational performance and achieve business goals.

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