New public management emphasizes the organizational and behavioral aspects of state-owned enterprises (SOEs). The main assumption is that, if governments constitute SOEs as "market" enterprises and allow their management to follow the logic of the "market," SOEs will become productive,...

In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice...

This study investigates the reform of the public budgeting and accounting system (Doppik) in Brandenburg. On the one hand, this thesis aims to identify the key variables shaping employees' commitment to change and, on the other hand, to examine the extent employees' commitment to change...

"The BC Liberal Party, under Gordon Campbell, won a massive majority in 2001 on the strength of its New Era electoral platform. On his first day in office, Campbell fulfilled the party’s campaign pledge to dramatically reduce personal income taxes in British Columbia. "Big Promises, Small...

Effizienzbeurteilung von Hochschulen -- Internationaler Forschungsstand der Effizienzbeurteilung mittels Data Envelopment Analysis -- Konstruktion eines mathematischen Modells für die mehrstufige und mehrperiodige Effizienzbeurteilung von Hochschulen -- Implementierung des mathematischen...

Intro -- Geleitwort -- Danksagung -- Zusammenfassung -- -- Abkürzungsverzeichnis -- 1 Einleitung -- 1.1 Ausgangslage und Problemstellung -- 1.2 Forschungsrelevanz und Forschungsfeld -- 1.3 Forschungsfrage und Zielsetzung -- 1.4 Vorgehensweise und Aufbau der Arbeit -- 2 Theoretische Grundlagen,...

This research explored in depth the evolution of performance measurement systems in the context of new public management initiatives in Australian public sector. A governmental department in the Australian Capital Territory was selected for the purpose of the exploration. The qualitative...