Using Web Sites to Improve Fiscal Transparency

Author(s):  
Tolga Demirbas

Fiscal transparency today is considered as an essential element of both good governance and e-governance. Therefore, in the new public management and budgeting reforms made by governments, it is clearly observed that fiscal transparency is one of the key elements. E-government technologies, and especially the internet, are supportive to the efforts on the part of governments offering unprecedented opportunities to public administrations enabling the dissemination of fiscal information and improving the e-governance system. In Turkey, where there is the tradition of Continental Europe, the reforms made through new laws in early 2000 contain various legal and institutional regulations to improve fiscal transparency and encourage the public administrators to use websites in an attempt to enhance fiscal transparency. This chapter, within the context of evaluating the endeavors in question, examines the websites of municipalities in Turkey in terms of fiscal transparency and eventually presents some suggestions for the improvement of the e-governance system.

Author(s):  
Tolga Demirbas

Fiscal transparency today is considered as an essential element of both good governance and e-governance. Therefore, in the new public management and budgeting reforms made by governments, it is clearly observed that fiscal transparency is one of the key elements. E-government technologies and especially the internet are supportive to the efforts on the part of governments offering unprecedented opportunities to public administrations enabling the dissemination of fiscal information and improving the e-governance system. In Turkey, where there is the tradition of Continental Europe, the reforms made through new laws in early 2000 contain various legal and institutional regulations to improve fiscal transparency and encourage the public administrators to use websites in an attempt to enhance fiscal transparency. This chapter, within the context of evaluating the endeavors in question, examines the websites of municipalities in Turkey in terms of fiscal transparency and eventually presents some suggestions for the improvement of the e-governance system.-


2019 ◽  
pp. 38-47
Author(s):  
Valentyna Nykolaieva

The comparative characteristics of European public administration systems are presented. Particular attention is paid to new models of public administration in EU countries: New Public Management (NPM); New Public Governance (NPG) or New public service (NPS); Good Governance (GG). Both positive and negative characteristics of these government models are listed. Successful reform of public administration is revealed through the creation of appropriate institutions and adherence to the relevant principles, procedures, and standards of public administration and values that should be guided by civil servants. It is proved that the sphere of organization of public administration and civil service in the EU has wide experience through the implementation of so-called «soft» standards. The focus is on highlighting effective tools for reforming public administration in the EU, their main functions. The implications of NPM implementation for European regions, which were adapted by Walter Kicker’s presentation, are outlined. The key features of the new public administration and the cardinal directions of administrative reforms implemented in each EU country are identified, as well as the improvement of the main interconnected components of the public administration system, which include: institutions; rules and procedures, processes and mechanisms for coordination of cooperation; personnel potential. The realization of the reform of the public administration through the reform of administrative procedures, the development of the civil service, the process of decentralization and agencification were clarified. In modern democratic states, managerial innovations are aimed at supporting market mechanisms for democratization of public authorities; market marketing (transformation) of the work of the state with the mass introduction of methods of state managerialism. In these government models, a customer-centric approach is put in place to develop an appropriate strategy based on consumer values, meeting expectations from service providers and implementing information technology.


2012 ◽  
Vol 10 (2) ◽  
pp. 231-240
Author(s):  
Andy Fefta Wijaya

This paper presents this new perspective of public management (NPM) and governance in administrative sciences and explains the differences between them. NPM risk leaving the public service function for the poor and marginalized, therefore improving governance perspective NPM movement's weakness. New Public Management Paradigm with no accountability (accountability) would risk leaving the public interest. Accountability as a fundamental pillar of good governance paradigm can improve the weaknesses found in the paradigm previously thought. A major component to the success of public accountability is a system of information transparency. Transparency of information is authorized to be used for public sector performance evaluation measures and for evaluating public sector executive accountability for all decisions and actions, ie to what extent the results/outcomes and impacts resulting from beneficial to the public.


Author(s):  
Mouard HAINOUS ◽  
Yassine SEKAKI ◽  
Imane AMIRI ◽  
Houria ZAAM

The new constitution of 2011 and the Organic Law n ° 130-13 related to the Finance law constituted for Morocco a major turning point in the modernization’s path of the public administration. A much desired objective, that can only be achieved by the dissemination within public administrations of a set of management principles and techniques allowing Morocco to set up an effective and efficient management of administrative affairs. The same goes for the advent of currents that promote the application of the principles of good governance and new public management, through the adoption of management standards and practices borrowed from the private sector. According to this logic, Moroccan public administrations have become aware of the importance of adopting internal audit as a mean to improvt their performance.


Author(s):  
R. A. W. Rhodes

The chapter reviews the several definitions of governance: the minimal state; corporate governance; the new public management, ‘good’ governance; a socio-cybernetic system. It then stipulates a definition of governance as self-organizing, inter-organizational networks. It argues there is a trend from government to governance in British government because of the hollowing-out pressures and the tools for intergovernmental management are integral to effective steering. Policy networks are already widespread. This trend is not widely recognized and has important implications not only for the practice of British government but also for democratic accountability. Governance as self-organizing networks is a challenge to governability because the networks can become autonomous and resist central guidance. They are set fair to become the prime example of governing without government.


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.


Author(s):  
Stavros Zouridis ◽  
Vera Leijtens

Abstract Recently, scholars have claimed that public management theory has too much ignored law. Consequently, the under-legalized conception of public management has produced a flawed understanding of public management theory as well as public management practices, threatening public institutions’ legitimacy. In this article, we argue that law never left public management theory. Rather, the link between government and law has been redefined twice. We refer to the assumptions that constitute this link as the law-government nexus. This nexus changed from lawfulness in a public administration paradigm, to legal instrumentalism in a (new) public management paradigm, and to a networked concept in the public governance (PG) paradigm. In order to prevent a faulty over-legalized conception of public management, bringing the law back in should be built on lessons from the past. This article elaborates on three strategies to reconnect law and public management. We map the strengths and weaknesses of each law-government nexus and illustrate these with the case of the Dutch tax agency. In our strategies that aim to reconceptualize the current law-government nexus, we incorporate the benefits of each paradigm for public management theory. The revised law-governance nexus enables the PG paradigm to correspond to contemporary issues without encountering old pathologies.


2021 ◽  
Vol 14(63) (1) ◽  
pp. 71-84
Author(s):  
Maria Popescu ◽  
Lidia Mândru

"The paper addresses to the Public Administration (PA) from the management perspective. The first part of the study defines the conceptual framework of the two management doctrines, generically called the New Public Management and New Public Government. The second part of the paper reviews the transformation movement in PA management and governance in Romania in the last two decades. The methodology of the study consists in the analysis of the recent theoretic studies on PA modern approach, and official documents, national and European reports, and other publications related to the PA reform in Romania. "


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.


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