Public sector reform and performance management in developed economies : outcomes-based approaches in practice / edited by Zahirul Hoque.

Format:

Book

Contributor:

Hoque, Zahirul, editor.

Series:

Management, organizations and society (London, England)

Routledge Studies in Management, Organizations and Society

Language:

English

Subjects (All):

Government productivity--Evaluation.

Government productivity.

Public administration.

Physical Description:

xvi, 395 pages; 24 cm

Edition:

1st ed.

Place of Publication:

New York ; London : Routledge, Taylor & Francis Group, 2021.

Summary:

"Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view"-- Provided by publisher.

Contents:

Intro

Half Title

Series Page

Title Page

Copyright Page

Dedication

Contents

Figures

Tables

Biography of Editor

Preface

Acknowledgments

Part I: Introduction and Context

1. Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice: An Overview

Introduction

New Public Management

Outcomes Framework

Victoria's approach to outcomes - "Driving a modern public sector

Overview of the Chapters

Conclusions

References

Part II: Australasia

2. From Inputs-Outputs to Outcomes-based Approaches to Government Budgeting: Insights from Australia

Method

Findings

Notes

3. Outcomes-based Metrics and Research Measurement in Australian Higher Education

The Audit Culture of the Higher Education Sector

Managerial Governance

The Australian Higher Education Sector Context

4. Embedding a Risk Management Framework in Public Sector Governance, Performance, and Accountability Practices: Insights from Australia

Public Sector Reforms for Governance, Performance, and Accountability

Key Australian Reforms in the Past Five Decades

Practices and Challenges of Embedding Public Sector Reforms in Australia

Accountability

Performance Measurement and Information

Value for Money

Accounting Recordkeeping and Management

Collaboration for Innovation

A Risk-management Framework for Embedding Public Sector Reforms

Conclusion

Appendix 1. A Review of Major Public Sector Reforms in Australia

5. Managing Well-being Outcomes-based Approach to Public Sector Accountability in New Zealand

Regulation

The State Owned Enterprise Act, 1986

The State Sector Act 1988.

Financial Management Reform: the Public Finance Act 1989

Managing Outcomes

Budget Policy Using Well-being Outcomes

Case Study One: Ministry for Pacific Peoples

Goal 1: Thriving Pacific Languages, Cultures, and Identities

Case Study 2: Ministry of Social Development

Result 1: Reducing Long-term Welfare Dependence

Result 7: Reducing Serious Crime

Result 8: Better Access to Social Housing

Result 10: Improving Interaction with Government

Note

Part III: U.K. and Europe

6. Results, Results, Results: Can Outcome Budgeting Deliver?

Research Context: U.K. Devolution

Prior Literature

Theory: Modernization, Mimicry, and Practice

Research Method

Scotland's National Performance Framework

The Antecedents of Outcome Budgeting: The Scottish Experience 1999-2007

The Emergence of the National Performance Framework

The Refreshment of the National Performance Framework

Appendix 1

7. Outcome Orientation in Austria: How Far Can Late Adopters Move?

International Variations of the "Performance Budgeting Theme" and its Austrian Variant

An Analytical Model for Scrutinizing Performance Budgeting Systems

Data, Methods, and Analysis

Results: Diffusion of Performance Budgeting in Austria

Diffusion Stage 1: Prior Conditions

Diffusion Stage 2: Knowledge

Diffusion Stage 3: Persuasion

Diffusion Stage 4: Decision

Diffusion Stage 5: Implementation

Diffusion Stage 6: Confirmation as a Legitimate Practice?

Discussion, Summary, and Practical Implications

8. Common Chart of Accounts: Calculating Unit Costs at Universities

A Traditional Teaching Textbook Approach to Management Accounting - Its Purposes and Conventions.

The Historical Context of Unit Costs in the Danish Central Government

Background of the Chart of Accounts Reform for Danish Universities

Comparison of the Old and New Charts of Accounts

University Assessment of the New Common Chart of Accounts

University Revenue

The Arbitrary Allocation of Staff Costs to Education

Arbitrary Allocation of Facility Costs

Administrative Costs of the Common Chart of Accounts

Discussion and conclusion

9. The Chain of Control in Results-based Management in Finnish Universities

Background

The Finnish Higher Education System

Results-based Management and the Funding Scheme Applied for Steering Universities

The Chain of Control in Finnish Higher Education

Results-based Management as a Process

Government Level - Strategic Goals

University Level - Performance Measurements and Indicators

Personnel Level - Individual-level Performance Measurements

Discussion and Practical Implications

Appendix 1:. National University Funding Scheme

10. Outcome-based Performance Budgeting in German and Dutch Local Government

An Introduction to Public Sector PB

German Local Government

Developments of PB in Local Government

Case Study of the Performance Budget of Mannheim: Outcome-oriented Performance Information in Selected Services

Subprogram Youth Support and Assistance

Sub-program Road Construction and Maintenance

A Critical Assessment of the Incorporation of Performance Information in the Performance Budget of Mannheim City

Dutch Local Government

Case Study: Outcome-oriented PB in Eindhoven City

The Budget Document

Subprogram Youth Aid

Subprograms Traffic/Transport and Public Transport.

Critical Assessment of the Incorporation of Performance Information in the Performance Budget of Eindhoven City

Discussion and Conclusions

11. Performance Measurement and Management in Co-Production: An Explorative Analysis

Co-production: Defining the Conceptual Boundaries

Performance Measurement and Management in Co-production: A Conceptual Model

The Empirical Analysis

The Methodological Approach

The Case Narrative

Discussion

12. Toward Outcome-based Approaches in Higher Education in Two Nordic Countries

Measuring Performance in Higher Education: A Call for an Outcome Perspective?

Reforms in Finnish Higher Education and Consequences for Performance Evaluation

Reforms in Swedish Higher Education and Consequences for Performance Evaluation

Comparative Results and Conclusions

13. The (Non-)Adoption of Outcome-based Performance Management: Evidence from Swedish Central Government

Analytical Framework

The Development of Performance Management in Swedish Central Government

Phase I: Emergence of the NPM Logic (1988-1998)

Phase II: Emergence of the NPG Logic (1998-2007)

Phase III: Continued Development of the NPM and NPG Logics (from 2007)

14. Performance Budgeting across Government Levels in Russia: From Dialogic Aspirations to Monologic Implementation

Performance Budgeting across the Globe

Dialogic Approach to PB Reform across Government Levels

Empirical Setting and Method

Empirical Findings

Federal Government: External Legitimacy but Search for "Own Russian Way

Regional Governments: "Between a Rock and a Hard Place

PB at Municipal Level: From Local "Voice" Distraction to Empowerment for Survival.

Discussion and Conclusion

Central Government under PB Reform: From Intended "Dialogue" to "Monologic Coercion

Local Governments under PB Reform: "Creative Adaptors

Regional Governments under PB Reform: "Central Government Translators

Proposal for Further Research

Implications for Practitioners

Part IV: North America

15. Performance Budgeting Reform in the U.S.: An Unfinished Journey

A Brief History of U.S. Performance Budgeting

Key Lessons from the U.S. Experience

Conclusion: The Future Direction of PB in the U.S.

Acknowledgment

16. Performance Metrics as Moral Inscriptions: Ontario's Changing University Funding Model

Background Information

Origins of University Funding in Ontario

Ontario's Shift to Outcome-based University Funding

Outcome-based Funding: Inscribing Performance Morals Through 10 Metrics of University Performance

Design Elements of Ontario's Outcome-based University Funding

Ten Metrics: Inscriptions that De-Fine Performance

Ten Metrics: Inscriptions that De-Fine Morals

Counteractions by Universities to Moral Inscriptions: Funding Protection Through Downside Risk Management

Discussion and Conclusion

17. Visual Boards as a Medium for a Relational-based Approach

The Visual Board

Construct and Use of a Visual Board

The Power of the Visual Board

The Visual in the Health and Social Care Sector Through a Case Study

Using Visual Boards to Foster an Outcome-based Control Approach

What Visual Boards Are and How They Are Used

The Effects of Using Visual Boards: Fostering an Outcome-based Approach

Criticism Raised About the Use of Visual Boards

Imagining Visual Boards as Support to a Relational-based Control Approach

Conclusion.

Notes.

Notes:

Description based on print version record.

ISBN:

9780367435165

OCLC:

1198087897