How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.     

Public Sector Reforms and Service Quality Issues From the Perspective of the Small Island Developing States in the Pacific: A Case of Fiji

The purpose of this article is to compare service quality of the Fiji Islands Maritime Safety Administration (FIMSA) and the Maritime Safety Authority of Fiji (MSAF). Using a structured questionnaire, data were collected from 200 Fiji maritime industry stakeholders. Research findings identified FIMSA and MSAF service delivery misalignment with customer expectations; customer’ expectations exceeded perceived customer service experiences of FIMSA and MSAF; and, perceived customer service experiences of MSAF were noticeably better than those of FIMSA.     

The Logic of the New Pay Systems Revisited–in the Light of Experimental and Behavioral Economics

The article questions the logic of the new pay systems introduced in the public sector in many countries. The pay systems and their goals are consistent when looked upon through the lens of standard economic theory. In addition, we find no contradictions between the goals of the pay systems. However, if findings of experimental economics and behavioral economics are included in the analysis of the pay systems, this is not necessarily the case. Experimental economics and behavioral economics contribute with knowledge which must be taken into account when pay systems are designed.     

Political Influence on Public–Private Partnerships in the Public Health Sector in New Zealand

The purpose of this article is highlight the influences on the performance of public-private partnership organizations established to provide procurement services for public-sector organizations. The findings provide evidence of some values-based fracturing in public-private partnerships in the New Zealand public sector. However, it is the impact of political influence that illustrates significant potential to undermine effectiveness and efficiency. This case suggests there are innovative approaches which can be adopted—other than traditional models of public expenditure—yet still providing a sustainable public health service. Finally the case argues for the importance of appropriate political understanding of the changing scenarios.     

Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms,Hybrids, and a “Third Way”

ABSTRACT

This study explores how public sector reform discourses are reflected in Russian central government budgeting. Through the lenses of institutional logics, Russian central government budgeting is considered to be a social institution that is influenced by rivaling reform paradigms: Public Administration, New Public Management (NPM), the Neo-Weberian State, and New Public Governance. Although NPM has dominated the agenda during the last decade, all four have been presented in “talks” and “decisions” regarding government budgeting. The empirical evidence illustrates that the implementation of management accounting techniques in the Russian public sector has coincided with and contradicted the construction of the Russian version of bureaucratic governance, which is referred to as the vertical of power. Having been accompanied by participatory mechanisms and a re-evaluation of the Soviet legacy, the reforms have created prerequisites for various outcomes at the level of budgeting practices: conflicts, as in the UK, and hybridization, as in Finland.     

Structural and Behavioural Characteristics of Informal Service Employment: Evidence from a Survey in New Delhi

This article argues that at least two distinct categories within the informal sector - informal services and informal manufacturing - exhibit different structural and behavioural characteristics. While some segments of informal manufacturing may indeed be 'dynamic' as noted by some recent studies, the hypothesis is tested for the informal service employment on the basis of a survey by the author in New Delhi, India. It examines investment, earnings, returns to human capital, socio economic characteristics and scope for upward mobility of informal service employment. It finds formal education does not explain differences in earnings in the sample but background characteristics do; earnings in the informal service sector are neither the lowest in the economy nor are they comparable to wages in the urban formal unskilled sector, when differences between migrants and non-migrants are taken into account. On the basis of these results, the paper reflects on the nature of growth and structural change in the Indian economy and draws some analytical and policy implications.     

Post-NPM Reforms or Administrative Hybridization in the French Health Care System?

New public management (NPM) provides an opportunity to analyze a reform trajectory that is influenced by country-specific institutional and social traditions. France adopted its own version of NPM, embracing some of its “traditional” elements such as quasi-markets and performance evaluation and rejecting others. NPM reforms in France pursued a re-centralization agenda rather than a disaggregation of public agencies. Outcomes were below expectations in core areas such as citizen participation and physician professional satisfaction. Subsequent health reforms indicate convergence toward a hybrid system rather than toward a post-NPM paradigm.     

Implementing and Integrating Policies on Performance-Based Pay: Coordinating the “One-Employer Approach” in a Swedish Municipality

In Sweden, performance-based pay has gone furthest in the public sector. This development has placed demands on employers to have a transparent and salient salary review process with which to evaluate employees uniformly and fair – and to act in a unitary manner, as one employer. Pay policies aim to coordinate salary reviews in organizations. However, the transfer of policy to practice is not easy and research has shown a gap between intended and implemented policies. Drawing on a case study in a municipality, this article expands knowledge on policy transfer by exploring and describing how HR, unions, managers and employees perceive implementation and integration of the pay policies, and to what extent the municipality succeeds in a one-employer approach. The findings suggest that the municipality fails to act as one employer and that the units that are most successful in implementing the policy are those closer to top management.     

拜登政府执政后的重大国际问题笔谈

由于美国国内政治极化严重,恢复经济、控制疫情、弥合国内社会撕裂等成为拜登政府的当务之急。而且由于特朗普政府时期的一些对外政策具有一定的社会基础,美国两党在一些领域也有共识,所以在一些重大国际问题上,拜登政府的立场和政策将以延续为主、调整为辅。同时,鉴于拜登阵营的建制派背景,其在国际问题上将更注重以多边主义和国际合作的方式推进相关政策。具体而言,在亚太安全领域,拜登政府对特朗普政府政策的延续将大于变化;美欧关系将有所拉近;中美俄和美欧俄战略三角关系的调整将对美俄关系未来产生影响。拜登政府以重振美国国际领导权为重要目标,对多边主义国际秩序将产生较大影响。在全球卫生治理领域,拜登政府将努力消除特朗普政府时期外交政策的负面影响。在重返亚太区域经济一体化问题上,美国短期内不会有实质性行动。在科技产业领域,特朗普政府时期的政策基调将得到延续,中国需努力遏制双方关系恶化的势头,为自身发展营造稳定的外部环境。