scholarly journals Relationship between public sector reforms and culture: The implementation of NPM‐related performance management reforms in a collectivist and risk averse culture

2021 ◽  
Author(s):  
Lhawang Ugyel
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Risk Averse ◽  
Public Sector Reforms

scholarly journals Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan van Helden ◽  
Pawan Adhikari ◽  
Chamara Kuruppu
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Emerging Economies ◽  
Public Management ◽  
New Public Management ◽  
Local Context ◽  
Content Type ◽  
Public Sector Reforms ◽  
New Public ◽  
Public Sector Accounting

PurposeA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.Design/methodology/approachA reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.FindingsA majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.Research limitations/implicationsThe paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.Practical implicationsPublic sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.Originality/valueAn original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation

2017 ◽  
Vol 29 (1) ◽  
pp. 104-137 ◽  
Author(s):  
Tri Jatmiko Wahyu Prabowo ◽  
Philomena Leung ◽  
James Guthrie
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Financial Reporting ◽  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Public Sector Reforms ◽  
New Public ◽  
Emerging Country ◽  
Efficiency And Effectiveness

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.

scholarly journals Performance Management System in Mozambican Universities: A Literature Review of Theories, Origin and Evolution

2020 ◽  
Vol 11 (6) ◽  
pp. 52
Author(s):  
Carlos Bire Caixote ◽  
Bashi Mothusi ◽  
Thekiso Molokwane
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Performance Management ◽  
Public Management ◽  
Public Universities ◽  
New Public Management ◽  
Performance Management System ◽  
The Public ◽  
Public Sector Reforms ◽  
New Public

From the end of the 1970s up to the 2000s, governments in the developed and developing countries were involved in implementing economic, social, political, cultural and legal reform programs. The first wave of public sector reforms came under the Structural Adjustment Programs (SAPs) which were implemented in most of the developing countries from the late 1970s to the early 1990s. The second wave, which started in the early 1990s, was propelled by influence generated by proponents of the New Public Management (NPM) school of thought. The major objective of reforms was to enhance performance and productivity in public sector organizations including higher education institutions. This practice was grounded on certain theories and models, mainly public-choice theory and goal-setting theory under the New Public Management (NPM) model. The Government of Mozambique has adopted a performance-based approach to implementing public sector reforms. This study, which employs a qualitative literature survey with secondary data as its primary research source, discusses and analyzes literature on the design and implementation of a Performance Management System (PMS) in the public sector including public universities of Mozambique. The study also discusses the origins and evolution of the theories which are linked to PMS and their applicability to the public universities of Mozambique as they started embracing PMS as a tool for improving performance of individuals and the organization as a whole.

scholarly journals Public sector reforms and their impact on the level of corruption: A systematic review

2021 ◽  
Vol 17 (2) ◽  
Author(s):  
Giulia Mugellini ◽  
Sara Della Bella ◽  
Marco Colagrossi ◽  
Giang Ly Isenring ◽  
Martin Killias
Keyword(s):  
Systematic Review ◽  
Public Sector ◽  
Public Sector Reforms

scholarly journals Public sector reforms and public private partnerships: Overview and research agenda

2017 ◽  
Vol 41 (1) ◽  
pp. 1-7 ◽  
Author(s):  
Eugenio Caperchione ◽  
Istemi Demirag ◽  
Giuseppe Grossi
Keyword(s):  
Public Sector ◽  
Research Agenda ◽  
Public Private Partnerships ◽  
Public Sector Reforms

Performance management in the public sector

2009 ◽  
Vol 22 (6) ◽  
pp. 478-498 ◽  
Author(s):  
Karen Fryer ◽  
Jiju Antony ◽  
Susan Ogden
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
The Public
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