scholarly journals Accounting Systems and Practice in Pre-New Public Management Era of Malaysian Local Government: A Historical Case Study of Kota Kinabalu Municipal Council-1979-1999

2021 ◽  
Vol 6 (9) ◽  
pp. 398-418
Author(s):  
Sulaiman Bin Tahajuddin ◽  
Mohd Saffie Abdul Rahim
Keyword(s):  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Management Accounting ◽  
Historical Case Study ◽  
Structured Interviews ◽  
Historical Case ◽  
Accounting Systems ◽  
Municipal Council ◽  
The Town

This paper provides an overview of the Kota Kinabalu Municipal Council (at present it is now known as Kota Kinabalu City Hall (KKCH) after the elevation of status in year 2000) through the years 1979 to 1999. The main focused is to highlight the accounting systems and practice of KKMC during those years. Qualitative method was employed with the data collection mainly used the semi-structured interviews, archival document and content analysis, participations and observations. The findings reveal that since elevated from the town board to municipal council status in 1979, KKMC as the governing body for the town of Kota Kinabalu, Sabah has not seen much differences in terms of its administration and financial management systems and practices but gradual changes were taking place. Overall, the use of management accounting as a tool for management in the process of planning, directing, controlling and organizing is very rare. The belief for KKMC existence as a body for providing the service and the guardian for the town of Kota Kinabalu at the most effective and efficient cost has been materialized with very little use of management accounting techniques and tools. Management accounting as a main language in the running of the management meetings at all levels has also been seen as unpopular and unnecessary.

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.

Weapon of the weak

2015 ◽  
Vol 35 (9/10) ◽  
pp. 683-698 ◽  
Author(s):  
Nurdiana Gaus ◽  
David Hall
Keyword(s):  
Higher Education ◽  
Data Collection ◽  
Public Management ◽  
New Public Management ◽  
Reform Process ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
Values And Beliefs ◽  
Resistance Patterns

Purpose – The purpose of this paper is to examine how academics resisted and accommodated changes towards the reform process in higher education institutions in Indonesia which has introduced market-driven principle of new public management and the principle of Neo-Weberian model. Using the theory developed by Scott concerning the resistance patterns by powerless or subordinated groups through “weapon of the weak”, this study aimed at mapping the resistance exhibited by Indonesian academics. Design/methodology/approach – This study was a case study using semi-structured interviews conducted with 30 academics in three state universities in Indonesia. Findings – The results of this study demonstrated that academics in Indonesian universities resisted and accommodated the policy reform using their discursive, unobtrusive tactics of resisting. Research limitations/implications – The method of data collection used in this research was based on the interview alone. It would be useful to consider to deploy other forms of data collection such as, observation to allow the building up of strong trusthworthiness of the findings of this research. Practical implications – The authors believed that this study may be useful to give better understandings for policy makers on implementing policies by considering aspects of behaviours of academics as street level bureaucrats in accepting, interpreting, and implementing policy imperatives. These results might also be beneficial for policy makers from other sectors outside higher education in effectuating policy imperatives. Originality/value – The authors argued that, academics actively responded to external pressures which contradicted their own values and beliefs with their unique intellectual strategies by which have been overlooked in the formulation of policy.

scholarly journals Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of "New Public Management"

2013 ◽  
Vol 16 (2) ◽  
pp. 123-147
Author(s):  
Ewelina Zarzycka ◽  
Marcin Michalak
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Best Management Practices ◽  
Public Management ◽  
Information Needs ◽  
New Public Management ◽  
Management Accounting ◽  
Accounting System ◽  
The Public ◽  
New Public

Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following:  - to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs);  - to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes;  - to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.

scholarly journals CITIZEN ENGAGEMENT IN THE GOVERNMENTAL PLANNING: THE STATE OF MINAS GERAIS CASE

2021 ◽  
Vol 10 ◽  
Author(s):  
Tamiris Cristhina Resende ◽  
Marcus Vinícius Gonçalves da Cruz ◽  
Marco Aurélio Marques Ferreira
Keyword(s):  
Public Management ◽  
New Public Management ◽  
Minas Gerais ◽  
The State ◽  
Citizen Engagement ◽  
Regional Government ◽  
Structured Interviews ◽  
Political Capacity ◽  
Public Servants ◽  
Government Planning

This paper analyzes the advances and limitations of citizen engagement in government planning implemented in the State of Minas Gerais by the Regional Government Forums (FRGs) between 2015 and 2017. Specifically, we examine the institutional arrangements through a political capacity according to Gomide and Pires (2014). The case study was adopted as a research methodology. In the data collection, we used documentary survey, observation in forums events and semi-structured interviews. As far as political capacity is concerned, we can see the predominance of public servants, followed by representatives of social movements, with low participation of business organizations in the analyzed territory. It is concluded that the FRGs break with the previous technocratic logic, based on the parameters of the new public management.

scholarly journals Innovation in public administration reform: a strategic reform through NPM, ICT, and e-governance. A comparative analysis between Lebanon and Romania

2020 ◽  
Vol 1 (35) ◽  
pp. 75-89
Author(s):  
Charbel EL AMMAR ◽  
Constantin Marius PROFIROIU
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Public Management ◽  
New Public Management ◽  
Organizational Innovation ◽  
Structured Interviews ◽  
The Road ◽  
Public Administration Reform ◽  
And Performance ◽  
Challenging Situation

In addition to the involvement of public administration (PA) as a catalyst for economic development, today we are witnessing the need to enhance innovation in PA itself, with a commitment to maximizing efficiency, effectiveness, performance, and to improve quality of public service. In PA, the emerging theory of innovation represents a combined effort between conventional organizational innovation tools such as strategic planning and modern ones such as Information and Communication Technology (ICT) and e-governance. With regard to this challenging situation, this paper seeks to present a substantial literature concerning the theory of innovation, New Public Management (NPM), ICT, and e-governance. Furthermore, using a qualitative approach based on centered semi-structured interviews, this article illustrates the current activities conducted by the Lebanese government, specifically the Office of Ministry of State for Administrative Reform (OMSAR), compared by data gathered from platforms and databases from Romanian PA such as Ministry of Communication and Information Society, OECD, DESI index, and Eurostat on ICT and e-governance at European level. The paper results reveal the significant effect of innovation in Romanian PA paving the road toward facing the challenge to achieve its digital 2020 agenda and contributing to transparency, efficiency, effectiveness, community participation, and development of public service. However, Lebanese PA should join and shake hands to strengthen the adoption of innovation in its public corridors and should cross the notion of “still born” application of ICT to a fruitful implementation contributing to strategic innovation in public services and improved PA efficiency and performance.

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.

scholarly journals Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

2014 ◽  
Vol 25 (66) ◽  
pp. 214-227
Author(s):  
Rodrigo Angonese ◽  
Carlos Eduardo Facin Lavarda
Keyword(s):  
Management System ◽  
Institutional Economics ◽  
Management Accounting ◽  
Integrated Management ◽  
Qualitative Assessment ◽  
Structured Interviews ◽  
Accounting Systems ◽  
Integrated Management System ◽  
Management Accounting Systems ◽  
Lack Of Knowledge

Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

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.

Managers' subtle resistance to neoliberal reforms through and by means of management accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Elodie Allain ◽  
Célia Lemaire ◽  
Gulliver Lux
Keyword(s):  
Social Services ◽  
Public Management ◽  
New Public Management ◽  
Management Accounting ◽  
Content Type ◽  
Services Sector ◽  
Neoliberal Reforms ◽  
New Public ◽  
Creative Resistance ◽  
Political Actions

PurposeWithin societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).Design/methodology/approachThe authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.FindingsThe authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.Originality/valueThe authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

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