INSTRUMENTI RACIONALIZACIJE BUDžETSKOG SISTEMA UJEDINjENOG KRALjEVSTVA

2021 ◽  
pp. 681-691
Author(s):  
Milivoje Lapčević ◽  
Keyword(s):  
Financial Planning ◽  
Financial Management ◽  
Public Management ◽  
Management System ◽  
New Public Management ◽  
Public Budgeting ◽  
The United Kingdom ◽  
New Public ◽  
New Ideas ◽  
Financial Management System

This paper will analyze various aspects of contemporary attempts to reform the financial management system in the United Kingdom. The traditional model of public budgeting in this country has not remained immune to the trends of rapid adoption of rationalist concepts of modeling financial planning systems, which are initially based on the „umbrella“ conceptual framework - the doctrine of the New Public Management. The paper will describe the main operational instruments for introducing new ideas into the British financial management system, and will point out the key shortcomings that have determined their scope in the practice of public budgeting.

New Public Management Reforms and Modernization Changes in Australia

2018 ◽  
pp. 1-17
Author(s):  
Tarek Rana
Keyword(s):  
Public Sector ◽  
Narrative Analysis ◽  
Public Management ◽  
New Public Management ◽  
Good Governance ◽  
Management Style ◽  
Accountability Systems ◽  
New Public ◽  
Challenges And Opportunities ◽  
New Ideas

This chapter explores and explains recent modernisation changes in the Australian Public Sector and provides insights on implications of new public management style reform for public sector accounting, auditing and accountability systems and practices. By adopting a narrative analysis approach, this chapter reconnoitres the change by dissecting the public-sector governance, performance and accountability reform and identifies significant modernisation changes in public sector management which has switched focus from a “rules-based” to “principles-based” accountability framework. Moreover, this chapter highlights the changes, challenges and opportunities that arises with the implementation of the new framework which can be seen as an innovative determination of modernisation. The modernisation change in Australia has produced new ideas of good governance and requirements for meaningful accountability systems and practices by mobilising various accountability mechanisms such as accountable authority, corporate plan, program evaluation, performance measurement, and risk management.

The Anglo-American Tradition

2021 ◽  
pp. 116-138
Author(s):  
B. Guy Peters
Keyword(s):  
United States ◽  
Public Management ◽  
New Public Management ◽  
The United States ◽  
Public Administrators ◽  
The United Kingdom ◽  
New Public ◽  
American Tradition ◽  
Anglo American ◽  
Definition Of

The Anglo-American tradition is perhaps the most difficult to characterize. Although there are common roots, there has been a divergence between the United Kingdom and other Westminster systems and the United States. There are common roots among these cases, including a contractarian conception of the state, an emphasis on the separation of politics and administration, an emphasis on management rather than law in the role definition of public administrators, and less commitment to uniformity. But these common values are interpreted and implemented differently in the different countries. For example, the United States has a more developed system of administrative law than do most of the Westminster systems. All these administrative systems, however, have been more receptive to the ideas of New Public Management (NPM) than have other governments, although the United States and Canada had implemented many of those ideas long before NPM was developed.

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.

scholarly journals INVITED EDITORIAL The UK NPM Reforms

2017 ◽  
Vol 13 (16) ◽  
pp. 1
Author(s):  
Noralv Veggeland
Keyword(s):  
Public Sector ◽  
Market Orientation ◽  
Public Management ◽  
New Public Management ◽  
Research Report ◽  
The Public ◽  
Administrative Reforms ◽  
The United Kingdom ◽  
New Public ◽  
The Uk

The United Kingdom was a "vanguard state" for experimentation with administrative reforms that came to be known as the New Public Management or NPM strategies aiming market orientation of the public sector. After three decades, what results has NPM produced in the UK? This is a review of a research report by Christopher Hood and Ruth Dixon, who tries to explain maladministration and judicial challenges to nUK government actions.

The New Public Management of Higher Education

2011 ◽  
pp. 279-289 ◽  
Author(s):  
Heather Brunskell-Evans
Keyword(s):  
Higher Education ◽  
Public Management ◽  
Teaching And Learning ◽  
New Public Management ◽  
Pedagogical Practices ◽  
The United Kingdom ◽  
New Public ◽  
History Of ◽  
Pedagogy Of Discomfort ◽  
The Government

This chapter explores the possibilities of Michel Foucault’s philosophical-political writings for practicing a “pedagogy of discomfort” in Higher Education (HE). Foucault’s method of genealogy and his concept of governmentality are used to reflect upon the dynamics of power underlying the government of HE in the United Kingdom, in particular the new modes of teaching and learning. The chapter has three inextricably entwined aims: it presents a genealogical history of the changing face of HE under the auspices of New Public Management (NPM) as a form of neo-liberal governmental disciplinary control; it describes the new modes of teaching and learning as examples of that control; and it argues that inherent in genealogical modes of analysis are possibilities and opportunities for educationists concerned with politically framed progressive action to develop pedagogical practices that disrupt or challenge the government of teaching and learning.

scholarly journals The Paradigm from Traditional Public Administration to New Public Management System in Bangladesh: What Do Reform Initiatives Stand for?

2013 ◽  
Vol 1 (3) ◽  
pp. 297-303
Author(s):  
Md. Mizanur Rahman ◽  
Dr. Leslie Sue Liberman ◽  
Dr. Vincentas Rolandas Giedraitis ◽  
Mrs. Tahmina Akhter
Keyword(s):  
Public Administration ◽  
Public Management ◽  
Management System ◽  
New Public Management ◽  
Reform Initiatives ◽  
New Public

scholarly journals Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

2020 ◽  
Vol 32 (5) ◽  
pp. 759-770 ◽  
Author(s):  
Jane Andrew ◽  
Max Baker ◽  
James Guthrie ◽  
Ann Martin-Sardesai
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Future Research ◽  
Public Budgeting ◽  
Health Crisis ◽  
Content Type ◽  
New Public ◽  
Prior Literature ◽  
Future Policy ◽  
Practical Implications

PurposeThis paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to the COVID-19 pandemic by the Australian government and explores how the conditions created by prior neoliberal policies have limited these responses.Design/methodology/approachA review and examination of the prior literature on public budgeting and new public management are provided. The idea of a “neoliberal straitjacket” is used to frame the current budgetary and economic situation in Australia.FindingsThe paper examines the chronology of Australia's budgetary responses to the economic and health crisis created by COVID-19. These responses have taken the form of tax breaks and a temporary payment scheme for individuals made unemployed by the pandemic.Practical implicationsThe insights gained from this paper may help with future policy developments and promote future research on similar crises.Originality/valueThe analysis of Australia's policies in dealing with the pandemic may offer insights for other countries struggling to cope with the fiscal consequences of COVID-19.

The management and leadership of support workers

2020 ◽  
pp. 59-78
Author(s):  
Mike Dent
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Nursing Profession ◽  
Public Governance ◽  
The United Kingdom ◽  
New Public ◽  
Health And Social Care ◽  
Health Support ◽  
New Public Governance ◽  
Management And Leadership

This chapter examines from a neo-Weberian perspective the management and leadership of health and social care support workers in the United Kingdom and the wider European context. It sets out the evolution of the management and organisation of health support work consequent on the introduction of New Public Management, illustrating this with reference to the mainstream case of redefining of the professional jurisdiction of the nursing profession that occurred in the latter decades of the twentieth century. Concerns over the organisation and management of support workers under the New Public Management more recently led to a greater emphasis on professional regulation and leadership within a management discourse, under the auspices of the New Public Governance. This has resulted in a consideration of the support workers becoming more professionalised, or semi-professionalised, as a means of ensuring effective management by recruiting support workers with the appropriate values in a process of ‘responsibilisation’.

Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years

2012 ◽  
Vol 17 (3-4) ◽  
pp. 287-309 ◽  
Author(s):  
Nola Buhr
Keyword(s):  
United States ◽  
Public Management ◽  
New Public Management ◽  
The United States ◽  
Accrual Accounting ◽  
Accounting History ◽  
The United Kingdom ◽  
New Public ◽  
Similarities And Differences ◽  
Anglo American

This article takes a comparative international accounting history (CIAH) approach (Carnegie and Napier, 2002) to describe and discuss motivations for, and developments in the adoption of accrual accounting in five Anglo-American countries: Australia, Canada, New Zealand, the United Kingdom, and the United States. Although the adoption of accrual accounting across these countries over the last two decades can be attributed to the 1980s philosophy of new public management (NPM), the CIAH perspective illuminates similarities and differences in the nature of accrual accounting practices. The differences are due, in large part, to the timing and speed of change required by government, as well as the role played by the profession. Several tensions have arisen from the adoption of accrual accounting and these are also outlined. Given the inclusion of five countries and a span of 30 years, this article is necessarily in the nature of an overview.

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