Silencing Through Management Accounting Practices: A Case Study of Cost-efficiency in a Public Administration

2019 ◽  
Author(s):  
Caecilia Drujon d'Astros
Keyword(s):  
Public Administration ◽  
Cost Efficiency ◽  
Management Accounting

PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

Case Study #4: Star Trek by Gene Roddenberry

Public Voices ◽  
2016 ◽  
Vol 13 (2) ◽  
pp. 143
Author(s):  
Ken Nichols
Keyword(s):  
Public Administration ◽  
Public Interest ◽  
World Wide ◽  
Star Trek ◽  
Government Organization ◽  
The Public ◽  
The Third ◽  
Gene Roddenberry ◽  
Common Goals

Star Trek began as a 1960s television series led by a swashbuckling starship Captain, an intellectual off-world first officer, and a multicultural, heart-of-gold crew. In the third of a century since its appearance on our home screens, the series Gene Roddenberry created has become a world-wide phenomenon.Star Trek is also a rich treasure trove of administrative literature: The setting — usually a starship, sometimes a planetary government organization. The characters are clearly delineated, colorful, share common goals, distinguish between their personal and professional roles and concerns, and serve well as archetypes for distinct organizational personalities. And the missions are clear, benevolent, in the public interest, and frequently controversial.As you watch an episode of one of the four Star Trek series, how many of these facets can you observe?That’s public administration, all right, but in a very different wrapper

Science Fiction and Administrative Truths: The Short Story and Novella as Administrative Cases

Public Voices ◽  
2017 ◽  
Vol 2 (3) ◽  
pp. 61
Author(s):  
Nolan J. Argyle ◽  
Lee M. Allen
Keyword(s):  
Science Fiction ◽  
Public Administration ◽  
Short Story ◽  
Interesting Case ◽  
Organizational Complexity ◽  
Professional Career ◽  
Playing Field ◽  
Advantages And Disadvantages ◽  
Hands On

Pre-service and in-service MPA students share a common desire for hands-on, real world instruction related to their professional career goals, leading to a pedagogic discounting of fiction as an appropriate tool for analyzing and "solving" problems. However, several factors weigh heavily in favor of using science fiction short stories and novellas in the MPA classroom setting. These include the need for interesting case scenarios exploring various administrative issues; leveling the playing field between the two types of students by de-emphasizing the use of "contemporary" cases; access to literature that explores the future shock of increasing organizational complexity; and the desirability of Rorschach type materials that facilitate discussion of. values and administrative truths. The discussion proceeds by tracing the development of the case study technique, its advantages and disadvantages in the classroom, addressing the utility of "fiction" as an educational resource, and showing how the science fiction literature has matured to the point where it can be applied in all of the major sub-fields of public administration. Several outstanding examples are detailed, and a thorough bibliography is provided.

Are They Ready for Their Close-Up? Civil Servants and Their Portrayal in Contemporary American Cinema

Public Voices ◽  
2016 ◽  
Vol 11 (1) ◽  
pp. 8 ◽  
Author(s):  
Michelle C. Pautz ◽  
Laura Roselle
Keyword(s):  
Popular Culture ◽  
Public Administration ◽  
Civil Servants ◽  
Case Study Approach ◽  
The Public ◽  
Study Approach ◽  
American Cinema ◽  
Box Office ◽  
Narrative Forms

Perceptions of government and civil servants are shaped by a variety of factors including popular culture. In the public administration literature the significant role that film and other narrative forms have on citizens’ perceptions is duly noted, and there is ample research on politicians and military heroes in film, but a focus on civil servants remains largely elusive. Among the sparse literature centered on civil servants are studies that employ a case study approach or focus on a few films. In contrast, our research employs a large sample of 150 films. These films comprise the top ten box-office grossing films from 1992 through 2006; therefore we examine the films most likely to have been seen by a majority of movie-watching Americans. More than 60 percent of the films in our sample portray government as bad, inefficient, and incompetent. However, the data on more than 300 civil servants yield intriguing findings. Surprising, in light of the negative depiction of government, is the positive depiction of individual civil servants. Half of civil servants were positively portrayed, and only 40 percent were negatively depicted. Americans may view government negatively, but they see in film positive depictions of how individual civil servants can and do make a positive difference.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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