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.

引用

页码：37 / 45

页数：9

共 50 条

[31] The contingencies of performance measurement in the public sector
de Walle, Steven Van
Van Dooren, Wouter
INTERNATIONAL JOURNAL OF PRODUCTIVITY AND PERFORMANCE MANAGEMENT, 2006, 55 (06)
[32] Measurement of sustainability performance in the public sector
Adams, Carol A.
Muir, Stephen
Hoque, Zahirul
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2014, 5 (01) : 46 - 67
[33] THE IMPACT OF PUBLIC SECTOR REFORM ON HUMAN RESOURCES MANAGEMENT
Papsiene, Palmira
MANAGEMENT THEORY AND STUDIES FOR RURAL BUSINESS AND INFRASTRUCTURE DEVELOPMENT, 2010, 20 : 100 - 107
[34] Public sector management and reform: Cook Islands experience
Glassie, Nandi T.
ASIA PACIFIC JOURNAL OF PUBLIC ADMINISTRATION, 2018, 40 (04) : 212 - 218
[35] Performance and Management in the Public Sector: Testing a Model of Relative Risk Aversion
Nicholson-Crotty, Sean
Nicholson-Crotty, Jill
Fernandez, Sergio
PUBLIC ADMINISTRATION REVIEW, 2017, 77 (04) : 603 - +
[36] Risk Analysis and Risk Management in the Public Sector and in Public Auditing
Domokos, Laszlo
Nyeki, Melinda
Jakovac, Katalin
Nemeth, Erzsebet
Hatvani, Csaba
PUBLIC FINANCE QUARTERLY-HUNGARY, 2015, 60 (01): : 7 - 28
[37] Management control and public sector performance management
van Helden, Jan
Reichard, Christoph
BALTIC JOURNAL OF MANAGEMENT, 2019, 14 (01) : 158 - 176
[38] Legitimacy and context: Implications for public sector reform in developing countries
Andrews, Christina W.
PUBLIC ADMINISTRATION AND DEVELOPMENT, 2008, 28 (03) : 171 - 180
[39] The gender implications of public sector downsizing: The reform program of Vietnam
Rama, M
WORLD BANK RESEARCH OBSERVER, 2002, 17 (02): : 167 - 189
[40] From New Public Management to New Public Governance? Hybridization and Implications for Public Sector Consumerism
Wiesel, Fredrika
Modell, Sven
FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2014, 30 (02) : 175 - 205

← 1 2 3 4 5 →