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The public sector in our society has over the past two decades undergone substantial changes, as has the academic field studying Public Administration (PA). In the next twenty years major shifts are further expected to occur in the way futures are anticipated and different cultures are...
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1. Introduction -- 2. Defining the concepts -- 3. The history of performance management -- 4. Performance measurement -- 5. Incorporation of performance information -- 6. The use of performance information -- 7. Users -- 8. Non-use -- 9. The effects of using performance information -- 10. The...
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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The...
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Purpose – The purpose of the article is to study the transformation of reform discourse after a major political shift and to discuss some of the factors that may explain change and continuity in reforms. Design/methodology/approach – The study is an embedded case study of four financial...
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