Managerial Discretion and Accountability for Performance in Budgeting -Evolution of Spending Authority, Results Oriented Management, Performance Measurement, and Policy Program Evaluation-

1995 ◽  
Vol 10 (0) ◽  
pp. 1-20
Author(s):  
Yeon-Cheon Oh ◽  
Jae-Won Lee
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Managerial Discretion ◽  
Decision Makers ◽  
Public Officials ◽  
A Value ◽  
Budget Reform ◽  
Policy Program ◽  
And Control ◽  
Value Judgement

Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision makers improve the effectiveness of public sector operations. Budgeting reforms imply change for the better; it alludes to improvement, thus according to a value judgement to the process of succession. In effect, budgetary reform would indicate that the progression of change from control to management to planning was such an improvement. According to Allen Schick, budget reform always has three purposes; planning, management, and control(Schick, 1966;244).

Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations

2014 ◽  
Vol 11 (2) ◽  
pp. 129-145 ◽  
Author(s):  
Jean Claude Mutiganda
Keyword(s):  
Public Sector ◽  
Field Research ◽  
Decision Makers ◽  
Public Health Care ◽  
Public Officials ◽  
Content Type ◽  
Competitive Tendering ◽  
And Control

Purpose – This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers. Design/methodology/approach – The study used intensive field research data based on interviews, meeting observations and document analysis in a city, referred to as Sunset City, in Finland from 2008 to 2013. Findings – The relationship between institutionalisation of competitive tendering and accountability for total costs of public services depends on how public officials use management accounting and control systems to limit procurement risks and how political decision makers hold public officials to account. This study uses the concept of organisational outflanking within the circuits of power to analyse and explain the finding of ceremonial accountability. Research limitations/implications – Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere. Practical implications – It is advisable to avoid institutionalising macro-institutional market-based mechanisms, such as open competitive tendering in public health care organisations and municipalities in the EU, the consequences of which in terms of total costs, quality of services and accountability among organisational actors at local levels cannot be foreseen, minimised or controlled. Originality/value – This study uses the framework of circuits of power to extend the Burns and Scapens institutional framework to accountability for using public funds in outsourcing services during the ongoing financial crisis.

scholarly journals A critical view of the German procurement process in the sector

2012 ◽  
Vol 12 (3) ◽  
pp. 45-56 ◽  
Author(s):  
Alexander Hofacker ◽  
Aguinaldo dos Santos ◽  
Adriana de Paula Lacerda Santos
Keyword(s):  
Public Sector ◽  
Decision Makers ◽  
Structured Interviews ◽  
Procurement Process ◽  
Lean Principles ◽  
The Public ◽  
Value Stream ◽  
Governmental Organizations ◽  
A Value

This paper makes a critical analysis of the German procurement process in the public sector, based on a case study carried out at Karlsruhe University. The research protocol for the field study was developed in three phases: direct dialogue with the head of the department, document analysis, and semi-structured interviews. Data collection was concerned with both the analysis of the organization as well as with the mapping of project activities. A detailed study was carried out on a single construction project in order to enable the development of a value stream map of the procurement macro processes. Based on the data, the authors present a set of proposals for a radical improvement in the German procurement process, focusing on shortening the cycle time, increasing transparency and improving value generation. The study reinforces the need for more research focused on lean production concepts and principles in the public sector. By identifying radical improvement opportunities in the German procurement process, it may be possible to convince politicians and decision makers to change structures of responsibilities and to apply lean principles in public administration. The paper appears to be one of the first studies to apply lean principles into the procurement process of governmental organizations, in order to simplify processes, reduce waste and better allocate resources in order to add more value for the end-users.

Governing for Results in a Globalised and Localised World (The Mahbub ul Haq Memorial Lecture)

1999 ◽  
Vol 38 (4I) ◽  
pp. 385-431 ◽  
Author(s):  
Anwar Shah
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Public Services ◽  
Memorial Lecture ◽  
Public Officials ◽  
Public Governance ◽  
Tax Cost ◽  
Citizen Preferences ◽  
Informed Citizenry ◽  
And Control

This paper addresses three complementary themes in bringing about responsive and accountable public governance in developing countries—namely globalisation, localisation and a results oriented management and evaluation (ROME). The first theme recognises interdependencies in an interconnected world and discusses how these influences would shape partnership within and across nations. The second theme is concerned with public sector realignments within nations to meet the challenges associated with heightened expectations from an informed citizenry. The third theme relates to creating a new culture of public governance that is responsive and accountable to citizens. The paper argues that a road to ROME holds significant promise of overcoming the ills of a dysfunctional, command and control, overbearing and rent seeking public sector in many developing countries. ROME de-emphasises traditional input controls and instead is concerned with creating an authorising environment in which the public officials are given the flexibility to manage for results but are held accountable for delivering public services consistent with citizen preferences. Further under ROME incentive mechanisms induce public and non-public (private and nongovernment) sectors to compete in the delivery of public services and match public services with citizen preferences at lower tax cost to society per unit of output.

Systems and management: Strategies, systems, value judgements and dieldrin in control of locust hoppers

1979 ◽  
Vol 287 (1022) ◽  
pp. 429-445 ◽  
Keyword(s):  
Management Strategies ◽  
Tsetse Flies ◽  
Ecological Control ◽  
A Value ◽  
Value Judgements ◽  
Economical System ◽  
Land Rover ◽  
Locust Control ◽  
And Control ◽  
Value Judgement

The physiology and field biology of locusts have been extensively studied, and ecological control of Red Locusts has been investigated by field experiment. No fruitful or even promising non-insecticidal method of control has emerged. An effective and economical system requires an insecticide that is: (i) effective at very small area dosages, as a stomach poison placed on the natural vegetation can be, if it is also cumulative; (ii) persistent enough in sunshine and rain to retain effectiveness over the locust’s non-feeding periods; (iii) capable of being well distributed by welltried methods; and (iv) not dangerous to users or consumers and posing a minimal overall risk. Only one insecticide, dieldrin, satisfies all these requirements. Dieldrin is not in the small class of insecticides that are dangerous to man by skin absorption (such as parathion, arsenicals, DNC) and, at the area dosages needed for locust control, is not dangerous to stock. The Sayer exhaust sprayer in a Land Rover, with work rates of the order of square kilometres per hour is excellent for many situations; aircraft spraying at the rate of square kilometres per minute is quicker and less subject to difficulties of terrain, but requires trained and appropriately directed aircrew. Apart from checking, aircraft methods require no party on the ground to find, assess and control locust hoppers. Several ideas about dieldrin are found to be based on insufficient evidence and are probably not true: for example that dieldrin in the atmosphere at a few parts in a million million (10 12 ) becomes concentrated in a food web and harmful to man, or that dieldrin is carcinogenic in man. It is noteworthy, however, that one species of antelope in South Africa is exceptionally susceptible to dieldrin poisoning, though harm occurs at area dosages considerably greater than are required in the method of aircraft spraying of Gourshee & McDonald (1963). To attack tsetse flies, emissions two orders of magnitude greater have been used. Care must be taken with any insecticide, but the risks of using dieldrin as properly used in locust hopper control have been exaggerated by propaganda. If harm is to be expected, then a quantitative comparison of that with the undoubted benefits of locust control is required to enable one to make a value judgement.

Why Charlie Gard’s parents should have been the decision-makers about their son’s best interests

2018 ◽  
Vol 44 (7) ◽  
pp. 462-465 ◽  
Author(s):  
Raanan Gillon
Keyword(s):  
Moral Dilemma ◽  
Experimental Treatment ◽  
Decision Makers ◽  
The Other ◽  
Best Interests ◽  
Moral Decision ◽  
A Value ◽  
Value Judgement ◽  
Legal Right

This paper argues that Charlie Gard’s parents should have been the decision-makers about their son’s best interests and that determination of Charlie’s best interests depended on a moral decision about which horn of a profound moral dilemma to choose. Charlie’s parents chose one horn of that moral dilemma and the courts, like Charlie Gard’s doctors, chose the other horn. Contrary to the first UK court’s assertion, supported by all the higher courts that considered it, that its judgement was ‘objective’, this paper argues that the judgement was not and could not be ‘objective’ in the sense of objectively correct but was instead a value judgement based on the judge’s choice of one horn of the moral dilemma. While that horn was morally justified so too was the horn chosen by the parents. The court could and should have avoided depriving the parents of their normal moral and legal right and responsibility to decide on their child’s best interests. Instead, this paper argues that the court should have acknowledged the lawfulness of both horns of the moral dilemma and added to its judgement that Charlie Gard’s doctors were not legally obliged to provide treatment that they believed to be against their patient’s best interests the additional judgement that Charlie’s parents could lawfully transfer his care to other doctors prepared to offer the infant a trial of the experimental treatment requested by his parents.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Tékhne ◽  
2018 ◽  
Vol 16 (1) ◽  
pp. 28-39
Author(s):  
Berit Adam
Keyword(s):  
Public Sector ◽  
European Commission ◽  
Accounting Standards ◽  
Financial Statements ◽  
Criminal Court ◽  
Intergovernmental Organizations ◽  
Accounting System ◽  
Accrual Accounting ◽  
Public Sector Accounting ◽  
Primary Reference

AbstractSince 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

Federal public finance accounting standard “Employee Payments”

2020 ◽  
pp. 5-10
Author(s):  
Olga Shinkareva
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Financial Reporting ◽  
Financial Statements ◽  
Employee Benefits ◽  
Reporting Standard ◽  
Accounting Standard ◽  
Disclosure Of Information

The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the International Public Sector Financial Reporting Standard 39 “Employee Benefits”

scholarly journals Regional Coordination and Security of Water–Energy–Food Symbiosis in Northeastern China

2021 ◽  
Vol 13 (3) ◽  
pp. 1326
Author(s):  
Hongfang Li ◽  
Huixiao Wang ◽  
Yaxue Yang ◽  
Ruxin Zhao
Keyword(s):  
External Environment ◽  
Northeastern China ◽  
Decision Makers ◽  
Human Survival ◽  
A Value ◽  
Natural Factors ◽  
Regional Coordination ◽  
Micro Level ◽  
The Stability ◽  
Coordination Degree

The interactions of water, energy, and food, which are essential resources for human survival, livelihoods, production, and development, constitute a water–energy–food (WEF) nexus. Applying symbiosis theory, the economic, social, and natural factors were considered at the same time in the WEF system, and we conducted a micro-level investigation focusing on the stability, coordination, and sustainability of the symbiotic units (water, energy, and food), and external environment of the WEF system in 36 prefecture-level cities across three northeastern provinces of China. Finally, we analyzed the synergistic safety and coupling coordination degree of the WEF system by the combination of stability, coordination, and sustainability, attending to the coordination relationship and influences of the external environment. The results indicated that the synergistic safety of the WEF system in three northeastern provinces need to equally pay attention to the stability, coordination, and sustainability of the WEF system, since their weights were 0.32, 0.36 and 0.32, respectively. During 2010–2016, the synergistic safety indexes of the WEF system ranged between 0.40 and 0.60, which was a state of boundary safety. In the current study, the coupling coordination degree of the WEF system fluctuated around a value of 0.6, maintaining a primary coordination level; while in the future of 2021–2026, it will decline to 0.57–0.60, dropping to a weak coordinated level. The conclusion could provide effective information for decision-makers to take suitable measures for the security development of a WEF system.

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