Management Accounting In Public Service Decision Making

Author : Malcolm J. Prowle
Publisher : Routledge
Page : 262 pages
File Size : 51,8 Mb
Release : 2020-12-29
Category : Business & Economics
ISBN : 9780429773051

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Management Accounting in Public Service Decision Making by Malcolm J. Prowle Pdf

Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

Author : Douglas W. Webster,Gary Cokins
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 46,8 Mb
Release : 2020-01-29
Category : Business & Economics
ISBN : 9781119658672

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Value-Based Management in Government by Douglas W. Webster,Gary Cokins Pdf

Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.

Author : Malcolm J. Prowle
Publisher : Routledge
Page : 262 pages
File Size : 54,5 Mb
Release : 2020
Category : Business & Economics
ISBN : 0429430469

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Management Accounting in Public Service Decision Making by Malcolm J. Prowle Pdf

"Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and "leading-edge" guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management"--

Author : Malcolm J. Prowle
Publisher : Routledge
Page : 303 pages
File Size : 50,5 Mb
Release : 2020-12-29
Category : Business & Economics
ISBN : 9780429773044

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Management Accounting in Public Service Decision Making by Malcolm J. Prowle Pdf

Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

Author : Elio Borgonovi,Eugenio Anessi-Pessina,Carmine Bianchi
Publisher : Springer
Page : 448 pages
File Size : 49,8 Mb
Release : 2017-07-17
Category : Business & Economics
ISBN : 9783319570181

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Outcome-Based Performance Management in the Public Sector by Elio Borgonovi,Eugenio Anessi-Pessina,Carmine Bianchi Pdf

This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues. These are complex policy problems, underlying high risk and uncertainty, and a high interdependency among variables affecting them. Such problems cannot be clustered within the boundaries of a single organization, or referred to specific administrative levels or ministries. They are characterized by dynamic complexity, involving multi-level, multi-actor and multi-sectoral challenges. In the last decade, a number of countries have started to develop new approaches that may enable to improve cohesion, to effectively deal with wicked problems. The chapters in this book showcase these approaches, which encourage the adoption of more flexible and pervasive governmental systems to overcome such complex problems. Outcome-Based Performance Management in the Public Sector is divided into five parts. Part 1 aims at shedding light on problems and issues implied in the design and implementation of “outcome-based” performance management systems in the public sector. Then Part 2 illustrates the experiences, problems, and evolving trends in three different countries (Scotland, USA, and Italy) towards the adoption of outcome-based performance management systems in the public sector. Such analyses are conducted at both the national and local government levels. The third part of the book frames how outcome-based performance management can enhance public governance and inter-institutional coordination. Part 4 deals with the illustration of challenges and results from different public sector domains. Finally the book concludes in Part 5 as it examines innovative methods and tools that may support decision makers in dealing with the challenges of outcome-based performance management in the public sector. Though the book is specifically focused on a research target, it will also be useful to practitioners and master students in public administration .

Author : M. W. Pendlebury
Publisher : Unknown
Page : 96 pages
File Size : 50,9 Mb
Release : 1985
Category : England - Local government - Management accounting
ISBN : 0901308897

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Management Accounting in Local Government by M. W. Pendlebury Pdf

Author : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 51,5 Mb
Release : 2018-07-17
Category : Business & Economics
ISBN : 9781351349178

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Public Sector Accounting, Accountability and Governance by Robyn Pilcher,David Gilchrist Pdf

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Author : Anonim
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 41,8 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9781784416614

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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by Anonim Pdf

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Author : Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi
Publisher : Springer
Page : 219 pages
File Size : 53,9 Mb
Release : 2019-03-01
Category : Political Science
ISBN : 9783030060374

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Financial Sustainability of Public Sector Entities by Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi Pdf

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Author : David N. Ammons,Dale J. Roenigk
Publisher : Routledge
Page : 528 pages
File Size : 49,5 Mb
Release : 2021-09-09
Category : Political Science
ISBN : 9781000417050

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Tools for Decision Making by David N. Ammons,Dale J. Roenigk Pdf

This book guides readers to the mastery of a wide array of practical analytic techniques useful to local governments. Written in an easy-to-read style with an emphasis on providing practical assistance to students, local government practitioners, and others interested in local government performance, this updated third edition features analytic methods selected for their relevance to everyday problems encountered in city and county governments. The authors outline a variety of practical techniques including the simplest that the fields of management, public administration, policy analysis, and industrial engineering have to offer. Each analytic technique is introduced in the context of a fictitious case presented over a few pages at the beginning of that technique’s chapter. Contents include demand analysis, work distribution analysis, process flow-charting, inflation adjustments, annualizing capital costs, staffing analysis, identifying full costs of a program or service, present value analysis, life-cycle costing, lease/buy analysis, cost-effectiveness analysis, benchmarking analysis, and more. This updated third edition features a dramatic expansion of Excel-based applications, plus templates and exercises accompanying many of the chapters and available online. New chapters prepare readers to: • use statistical tests to identify significant differences in performance averages; • construct Pareto charts; • develop cause-and-effect diagrams; • prepare control charts; • detect possible discrimination in hiring and appointment practices; and • present analytic evidence more effectively. This book is an essential resource for students and instructors of public administration courses on analysis, methods, evaluation, productivity improvement, and service delivery. Online resources for this book, including Excel templates, are available at https://toolsfordecisionmaking.sog.unc.edu

Author : G. Jan van Helden,Ron Hodges
Publisher : Bloomsbury Publishing
Page : 256 pages
File Size : 49,5 Mb
Release : 2017-09-16
Category : Business & Economics
ISBN : 9781137376992

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Public Sector Accounting and Budgeting for Non-Specialists by G. Jan van Helden,Ron Hodges Pdf

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.

Author : Andreas Bergmann
Publisher : Pearson Higher Ed
Page : 201 pages
File Size : 42,8 Mb
Release : 2010-02-02
Category : Business & Economics
ISBN : 9780273732204

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Public Sector Financial Management by Andreas Bergmann Pdf

Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.

Author : Warwick Funnell,Kathie Cooper
Publisher : UNSW Press
Page : 332 pages
File Size : 53,7 Mb
Release : 1998
Category : Business & Economics
ISBN : 0868407682

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Public Sector Accounting and Accountability in Australia by Warwick Funnell,Kathie Cooper Pdf

Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.

Author : Sara Giovanna Mauro
Publisher : Routledge
Page : 76 pages
File Size : 48,5 Mb
Release : 2021-06-27
Category : Business & Economics
ISBN : 9781000422405

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Budgeting and Performance Management in the Public Sector by Sara Giovanna Mauro Pdf

Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.

Author : Ferreira, Augusta da Conceição Santos
Publisher : IGI Global
Page : 510 pages
File Size : 40,7 Mb
Release : 2016-01-18
Category : Business & Economics
ISBN : 9781466698048

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Global Perspectives on Risk Management and Accounting in the Public Sector by Ferreira, Augusta da Conceição Santos Pdf

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.