The Importance of Accountability Practices in the Public Sector

2020 ◽  
pp. 2493-2506
Author(s):  
Maria Cristina Ribeiro da Silva Couto ◽  
Augusta da Conceição Santos Ferreira
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Public Officials ◽  
The Public ◽  
New Public ◽  
New Type ◽  
The One ◽  
Accountability Practices ◽  
The Way

The New Public Management reflects a paradigm and orientation shift regarding the cornerstone of management in the public sector. With this new type of management emphasis was given to accountability in order to, on the one hand instill the need to render accounts when talking about the way decisions are taken (responsibility) and the way public resources are used (clarity) and on the other hand the citizens having the possibility of getting information which will allow them to make the public officials responsible. Considering the importance of accountability, this chapter was an attempt to carry out a bibliographic review, as a way of getting to know the different approaches to the concept, as well as getting to know the mechanisms that have been created in order to give explanations whether for the performance or accomplishment of a responsibility and if this is inherent to the responsibilities of the public officials.

Accountability Practices and Their Importance for the Management of Public Sector Entities

2020 ◽  
pp. 151-168
Author(s):  
Maria Cristina Ribeiro da Silva Rib Couto ◽  
Augusta da Conceição Santos Ferreira
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Public Officials ◽  
The Public ◽  
New Public ◽  
New Type ◽  
The One ◽  
Accountability Practices ◽  
The Way

New public management reflects a paradigm and orientation shift regarding the cornerstone of management in the public sector. With this new type of management, emphasis was given to accountability in order to, on the one hand, instill the need to render accounts when talking about the way decisions are taken (responsibility) and the way public resources are used (clarity) and, on the other hand, the citizens having the possibility of getting information which will allow them to make the public officials responsible. Considering the importance of accountability, this chapter was an attempt to carry out a bibliographic review, as a way of getting to know the different approaches to the concept, as well as getting to know the mechanisms that have been created in order to give explanations whether for the performance or accomplishment of a responsibility and if this is inherent to the responsibilities of the public officials.

The Importance of Accountability Practices in the Public Sector

2016 ◽  
pp. 188-201
Author(s):  
Maria Cristina Ribeiro da Silva Couto ◽  
Augusta da Conceição Santos Ferreira
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Public Officials ◽  
The Public ◽  
New Public ◽  
New Type ◽  
The One ◽  
Accountability Practices ◽  
The Way

The New Public Management reflects a paradigm and orientation shift regarding the cornerstone of management in the public sector. With this new type of management emphasis was given to accountability in order to, on the one hand instill the need to render accounts when talking about the way decisions are taken (responsibility) and the way public resources are used (clarity) and on the other hand the citizens having the possibility of getting information which will allow them to make the public officials responsible. Considering the importance of accountability, this chapter was an attempt to carry out a bibliographic review, as a way of getting to know the different approaches to the concept, as well as getting to know the mechanisms that have been created in order to give explanations whether for the performance or accomplishment of a responsibility and if this is inherent to the responsibilities of the public officials.

A “New” Public Sector in the Modern Age

2021 ◽  
pp. 36-51
Author(s):  
Davide de Gennaro
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Important Process ◽  
Comprehensive Overview ◽  
The Public ◽  
Modern Age ◽  
New Public ◽  
Reform Processes ◽  
The Way

Public administrations have followed an important process of change over the past few years. Starting from the new public management (NPM) movement, the way of working, the way of interpreting work, the concept of performance, efficiency, and economy, the managerial style have changed. The objective of this chapter is to provide a comprehensive overview of the public sector reform processes of recent years and, consequently, to identify something “new” concerning the public sector. By analysing the bureaucratic model and its fall, the NPM and post-NPM reforms, and by comparing the different perspectives, the aim is to propose new challenges and a new approach for public sector.

scholarly journals Between survival and relevance: remaking 30 years of the Ministry of Women’s Affairs

2015 ◽  
Vol 11 (1) ◽  
Author(s):  
Rachel Simon-Kumar
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
The Other ◽  
The Public ◽  
New Public ◽  
The World ◽  
And Gender ◽  
The One ◽  
Women's Policy Agencies

Since its establishment in 1984 the Ministry of Women’s Affairs has had a controversial profile.1 What began as a feminist policy agency in the public sector discernibly transitioned, in the course of a decade, into a mainstream policy agency whose function is to focus on issues of relevance to women (Curtin and Teghtsoonian, 2010). The ministry’s distinctive location at the crossroads of policy and gender places it in a maelstrom of contradictory expectations; like other women’s policy agencies elsewhere in the world, the Ministry of Women’s Affairs has historically been caught between expectations from community to be its advocate, on the one hand, and requirements from the public sector to conform to the standards of new public management on the other.

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.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

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.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

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.

G2C Marketing

2014 ◽  
pp. 67-84
Author(s):  
Babak Sohrabi ◽  
Amir Khanlari
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Paradigm Shift ◽  
Public Management ◽  
New Public Management ◽  
Customer Orientation ◽  
Relationship Management ◽  
The Public ◽  
New Public ◽  
The Relationship

Public administration has been challenged by “new public management” and “government redesign” paradigms. In addition, the relationship between government and citizen has been changed dramatically based on the mentioned paradigm shift. Customer orientation in the public sector is one of the changes originated from the private sector’s principles and paradigms. Nowadays, scholars emphasize applying concepts and techniques of customer orientation in e-government. In this text, firstly, customer orientation and its importance in government activities, especially e-government, is described. Then, principles, applications, and experiences of citizen relationship management as a technique of customer-oriented governments are described.

G2C Marketing

2015 ◽  
pp. 2183-2199
Author(s):  
Babak Sohrabi ◽  
Amir Khanlari
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Paradigm Shift ◽  
Public Management ◽  
New Public Management ◽  
Customer Orientation ◽  
Relationship Management ◽  
The Public ◽  
New Public ◽  
The Relationship

Public administration has been challenged by “new public management” and “government redesign” paradigms. In addition, the relationship between government and citizen has been changed dramatically based on the mentioned paradigm shift. Customer orientation in the public sector is one of the changes originated from the private sector's principles and paradigms. Nowadays, scholars emphasize applying concepts and techniques of customer orientation in e-government. In this text, firstly, customer orientation and its importance in government activities, especially e-government, is described. Then, principles, applications, and experiences of citizen relationship management as a technique of customer-oriented governments are described.

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.

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