Public sector reform implications for performance measurement and risk management practice: insights from Australia

被引：33
|
作者：
Rana, Tarek [1 ]
Hoque, Zahirul [2 ,3 ]
Jacobs, Kerry [4 ]
机构：
[1] La Trobe Univ, La Trobe Business Sch, Accounting, Bundoora, Vic, Australia
[2] La Trobe Univ, Management Accounting Publ Sect, Bundoora, Vic, Australia
[3] La Trobe Univ, Ctr Publ Sect Governance Accountabil & Performanc, Bundoora, Vic, Australia
[4] Univ New South Wales, Sch Business, Accounting, Sydney, NSW, Australia
来源：
PUBLIC MONEY & MANAGEMENT | 2019年 / 39卷 / 01期
关键词：
Australia; performance measurement; public sector reforms; risk management; CONTROL-SYSTEMS;
D O I：
10.1080/09540962.2017.1407128
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
In 2013, the Australian Public Service was subject to a process of governance, accountability and performance reform. The implications of these reforms for micro-level practices are unknown. The authors' empirical findings show that the reforms developed in three stages, each of which has significant implications for embedding performance measurement and risk management within a broader management control system.
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页码：37 / 45
页数：9
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