Public Sector Reform and Performance Management in Developed Economies

Outcomes-Based Approaches in Practice

Zahirul Hoque (Redaktør)

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. Les mer
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Leveringstid: Sendes innen 21 dager

Om boka

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.

Fakta

Innholdsfortegnelse

PART I. Introduction and context
1. Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice: An introduction


Zahirul Hoque


PART II. Australasia


2. From inputs-outputs to outcome-based approaches to government budgeting: Insights from Australia


Zahirul Hoque and Thiru Thiagarajah


3. Outcome-based metrics and research measurement in Australian higher education


Ann Sardesai and James Guthrie


4. Embedding a risk management framework in public sector governance, performance and accountability practices: Insights from Australia


Tarek Rana


5. Managing Wellbeing Outcomes-Based Approach to Public Sector Accountability in New Zealand


Umesh Sharma


Part III. U.K. and Europe

6. Results, Results, Results: Can Outcome Budgeting Deliver?
Irvine Lapsley and Arthur Midwinter


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


Tobias Polzer and Johann Seiwald


8. Common chart of accounts: Calculating unit costs at universities


Jesper M. Banghoj, Leif Christensen, Jytte Gambo Larsen, Carsten Rohde, Thomas Skinnerup and Peter Skaerbaek


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


Marko Jarvenpaa, Kirsi-Mari Kallio, Tomi Kallio and Antti Rautiainen


10. Outcome-based performance budgeting in German and Dutch local government


Christoph Reichard and Jan van Helden


11. Performance measurement and management in co-production: An explorative analysis


Pasquale Ruggiero, Daniela Sorrentino and Riccardo Mussari


12. Toward outcome-based approaches in higher education in two Nordic countries


Giuseppe Grossi, Eva Loevstal, Sara Giovanna Mauro and Lotta-Maria Sinervo


13. The (non-)adoption of outcome-based performance management: evidence from Swedish central government


Sven Modell


14. Performance budgeting across government levels in Russia: from dialogic aspirations to monologic implementation


Evgenii Aleksandrov, Igor Khodachek and Anatoli Bourmistrov


Part IV. North America


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


Alfred Tat-Kei Ho


16. Performance metrics as moral inscriptions: Ontario's changing University funding model


Matthaus Tekathen, Majidul Islam and Gary Spraakma


17. Visual boards as a medium for a relational-based approach


Elodie Allain, Celia Lemaire and Lux Gulliver

Om forfatteren

Zahirul Hoque PhD (Manchester), FCPA, FCMA is a Professor of Management Accounting/Public Sector and Executive Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School at La Trobe University, Melbourne, Australia.