There has been a shift in the emphasis of the control from process and input to output control. The performance orientation is one of the major elements in the new public management concepts and the explicit standards for the performance measurement are seen to support this diffusion of new concepts. This study aims towards conducting a literature review of accountability in public sector. Catasu´s and Gro¨nlund (2005) have conducted research on the accountability and measurement on the Swedish Armed Forces. There is a scale down observed in the Swedish public sectors and they are aiming to create a resemblance with the other European nations. New ideologies and organizational forms are replacing the welfare state, which emphasizes on the probity, process and managerial accountability. This dismantling of the division between the private and public allows the private sector discourses to be informed to the public administrative practices. “Reinvent” is the recent effort taken by the government in emphasizing the role played by measurement system in enhancing the effectiveness and efficiency of the governmental operations. However, the fundamental question still remains there, that is, whether the notion of accountability and performance management, which is followed in the private sector, is applicable to the public sector. This indicates towards the fundamental differences that exist between the public and the private sector. In recent year’s advanced development system and performance enhancement methodologies were implemented in the public sector, which showed higher degree of accountability. Therefore, the main aim of the research was to conduct an analysis of the changing accountability by evaluating the changes in the measurements. Thus, the study focused at the relationship between accountability and measurement by highlighting on the measurement. Another study regarding the unintended or intended outcome of performance measurement in the public sector was conducted by Adcroft and Willis (2005). In this context the study highlights on the regimes of performance management that fits to the purpose of the public sector and the intended outcomes for the public services and the workers of the public sector of the performance measurement system. The key issues that are answered by the research is that content or the text of performance management in the public sector with examples specific to the higher education and healthcare; the intended outcome and the limitation of the performance management system. While most of the literatures have emphasized on the introduction of accounting system in the public sector organization of the developed countries that would lead to organizational and cultural exploration, the research scholars Ballas and Tsoukas (2004) has raised the question regarding why the accounting system are not used in public bureaucracies, which should have implemented much before. In order to find the answer of this question, the study has focused on the absence of accounting and lack of systematic measurement in a public bureaucracy. The study has explored and explained the absence of developed accounting system in the Greek National Health System and compared with the Greek political system. The paradigm of the new public management is based on the central belief that the public service organizations should not only be accountable to the fiduciary matters but should be accountable to the objectives and the efficiencies too. A cluster of administrative
There are several studies in accounting that have emphasized on the introduction of accounting system in the public sector for sustaining and enforcing the mechanism of competition-based resource allocation…
The objective of this literature review is to provide an overview of innovation within the public sector, deriving from American, European, and UK theoretical and empirical reports from 1999 up to the present. Innovation – What is It? Successful innovation deals with creating and implementing new services, products, processes, and means of delivery which bring about a considerable increase in the improvement level of the quality, effectiveness, and efficiency of outcomes, as defined by Mulgan and Albury (2003).
WOMEN IN ACCOUNTING Content Page Introduction 2 Literature Review 3 Historical Rise of women and their roles in accounting 3 Barriers and difficulties faced by women in the accounting industry 4 Work of various accounting boards in the UK 6 Methodological Framework 7 Presentation and Analysis of Data 8 Conclusion and Limitations 9 References 11 Appendix 12 Introduction Over the years, gender equality has become an issue that has taken a global dimension.
The local authorities and the governments are faced with the challenge of creating new forms of governance that are wide in their range on the basis of the scopes such as the e-government initiatives. The success is dependent on the capability of the government planners in the identification of the contingencies or challenges and the response to them by the integration of the response mechanisms in e-government solutions offered for the numerous challenges (Al-Jboori, Gharaibeh and Sahraoui 2006, p6).
This is why the National Health Service was established with the objective of ensuring that all Britons have access to quality healthcare. When we consider the quality of service offered to the public by the National Health Service it is important to define and describe what constitutes quality service.
The past three decades have seen a steady growth in private sector’s role in the health care system in high-income nations within commonwealth; moreover, studies clearly show that private sector plays an essential role in of financing and producing healthcare in low and middle-income countries.
This paper therefore focuses on evaluating the role of and use of transparency in public procurement processes. Transparency is a multifaceted terminology that is applied in various fields such as in social context and in academic fields such as engineering, business as well as in humanities; it is used in wide perspective to allude to openness, accountability and communication.
The objective of this literature review is to provide an overview of innovation within the public sector, deriving from American, European, and UK theoretical and empirical reports from 1999 up to the present.
Successful innovation deals with
As gender equality advocacy continued, the way became paved for women to be seen in all aspects of life including education, profession, planning and leadership. Accounting as a subject and profession has its own part of the history as far as female
Fund accounting used by Yorba Linda improved presentation visibility of financial information as it segregates funds into their component units which increases presentation visibility and allow user to know the position of their investments at any point in time.
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