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1.
This article evaluates the merits of utilizing human resource accounting (HRA) concepts to account for human resource development (HRD) in the public sector. It describes the development of the economic theory of human capital and the increasing recognition of human resources as human assets of public organizations to be managed and accounted for in a manner similar to capital assets. The development of HRA concepts concerning human resource value and cost is discussed. These HRA concepts are applied to HRD and to current and potential uses in external financial reporting and internal managerial accounting in public organizations. This article concludes that the application of HRA concepts to HRD would have significant benefit for the operational and strategic management of human resources in public organizations. Using HRA information in internal managerial decision making would demonstrate the value gained in excess of costs incurred for such activities. The application of HRA concepts in pubic organizations, whether to internal managerial accounting and decision making or to public sector financial reporting, would heighten the priority of HRD activities by recognizing them as asset building rather than as an expense.  相似文献   

2.
This study examines the role of government in China's economic reform and development years. The study first provides a literature review about major functions government played in the modern economic system and the importance of government policies to economic development. It then evaluates the experience of the Chinese government in the process of reform and development by focusing on five major roles: (a) promoter of growth, (b) manager of economy, (c) distributor of income, (d) regulator of industry, and (e) protector of citizen and business. The implications of the Chinese experience are discussed.  相似文献   

3.
《Local Government Studies》2012,38(6):848-868
ABSTRACT

This paper discusses local development and various governance strategies that local governments can use to engage actors in rural communities and resources from a broader environment to achieve desired socio-economic outcomes. We ask: How can local governance vary in rural communities? How can governance arrangements lead to contrasting socio-economic outcomes? Our conceptual framework combines a typology of local governance roles with socio-economic outcomes associated with neo-endogenous development theory. We explore culture-based development projects from three rural communities. We find that local governance strategies vary between relatively similar rural communities and that they represent compromises in terms of socio-economic outcomes. Local government in rural communities can act strategically through use of local networks. Local governance here is best understood as an emergent quality of the local context, history, institutions, culture, and, power relations. Therefore, governance strategies in rural contexts should be based on careful reflection on potential roles, trade-offs and desirable outcomes.  相似文献   

4.
ABSTRACT

Human resource is the key driving force of research and development of a nation. Japan and Korea are two examples of how appropriate strategies in developing human resources have been transferred into remarkable achievements in R&D. In recent years, Vietnam has observed significant shift in investment for R&D. Thus, the lessons of Japan and Korea could provide Vietnam with valuable strategies for further development in human resources in R&D, particularly in vision of R&D development, policy flexibility, increased investment on R&D development and human resources, key R&D organization formation and increased international cooperation in S&T.  相似文献   

5.
ABSTRACT

The impacts of information technology (IT) on public administration and the public sector are assessed by analyzing the empirical research reported in more than 1,000 issues of recent research journals (published between 1987 and 2000). These impacts are categorized in terms of four broad taxonomic domains and 22 specific impact categories. Almost half of the 230 specific findings identify changes in the capabilities of public sector units to perform functions and more than one-fourth of the findings involve changes in patterns of interaction among political actors. Relatively few IT-related changes affect the distribution of values or the orientations of political actors. In general, the highest proportions of positive impacts from IT are associated with the efficiency and rationality of behavior by units of public administration. The higher incidences of negative impacts tend to involve the more subjective effects of IT on people, in their roles as private citizens (e.g., privacy) or as public employees (e.g., job satisfaction, discretion). It is striking that there are relatively few grounded, empirical studies of the impacts of IT on public administration in the journals analyzed. About half of the empirical studies focus primarily on local level units of public administration, and most studies employ case-study methodology, with nearly one-half of the studies reporting on non-U.S. sites. The summarized and detailed findings in the article are offered as building blocs for more grounded theory on the impacts of IT on public administration and the public sector.  相似文献   

6.
The article presents and appraises the innovative performance of Greece from the 1990s to the present and argues that Greece's economic strategy up to now has had little if anything to do with entrepreneurship and innovation. It focuses on two new groundbreaking reform initiatives proposed by the ministries of development and education, that provide, for the first time, the dynamics that could enable the country's economy to overcome some of its crippling dysfunctions and steer it towards entrepreneurship, innovation, and business clusters. The article concludes that where public administration economic strategies and public universities have failed, privately owned universities and the newly proposed entrepreneurial parks could finally guide the economy towards the right path.  相似文献   

7.
In unstable, changing environments we have seen that organizations become more interdependent and seek to form interorganizational relationships. This is especially true in public sector agencies where financial and human resources are becoming more scarce and unpredictable. In an attempt to develop an interorganizational system in Florida state government, the authors used an action research approach to design and implement a network of individuals from six agencies seeking to improve individual and organizational performance. The program of research and development involved 30 participants and occurred in three distinct phases: 1) the identification phase; 2) the action learning phase; and 3) the evaluation and planning phase. Findings from the project have shown improved effectiveness and personal growth for program participants. Network interaction analysis and other data sources show a viable interorganizational network emerging with the potential for improving performance in the agencies and the state government as a whole.  相似文献   

8.

'Joined-up government' has been a policy thrust characterising much of the first term of the Labour government. The last four years have seen a flourish of area-based and local partnership initiatives. Information and IT are seen as crucial to facilitate joined-up government and improved service delivery at both central and local level. Ambitious targets are thus set to make all dealings with government deliverable electronically by 2005. This article examines data sharing in a local partnership, using as an example the preparation of the Children's Service Plan 2000-2003 in the city of Sheffield, setting out the national policy background, with particular reference to children's services plans; introducing the project; discussing the results obtained in the data collection exercise, and concluding that the organisational and cultural change necessary to share information effectively require time, and above all a period of relative stability to mature and take hold.  相似文献   

9.
Increased reliance on automated systems in government raises important questions about the impact of these systems on program participation. We look at the relationship between an automated application process and program participation through a representation lens. From a representative bureaucracy perspective, we examine whether gender representation increases participation intentions compared with interacting with an automated system. We also consider a political dimension of representation, investigating whether interacting with an automated system increases participation intentions among those whose policy preferences do not align with program goals. While we do not see differences based on gender representation in our survey experiment, we do find evidence that an automated system leads to greater willingness to participate among those whose policy preferences do not align with the program. These results provide insight into when automated systems may influence participation, suggesting a potential positive role among those who are not politically favorable toward a program.  相似文献   

10.
11.
In this article we break new ground by investigating cooperative agreements in urban development services, which include urban development, housing and sanitation for small local governments in Brazil (i.e., those with fewer than 20,000 residents in 2013–15). We find that public expenditure on urban development can be explained by both horizontal (intermunicipal cooperation) and vertical (public–public partnerships) cooperation. Regarding the impact of public sector cooperation on public expenditure, our results show that housing and sanitation services are less costly under intermunicipal cooperation. By contrast, urban development services are less costly when local authorities do not cooperate with other public entities. For public–public partnerships (with the state or federal government) cooperation leads to an increase in public funding, which implies that cooperative agreements might not lead to lower public expenditure. The findings in this article provide useful empirical insights into the administrative reorganization of Brazilian local government.  相似文献   

12.
Privatisation of Local Government Services, Jill Walker and Roger Moore, Workers’ Educational Association, 1983, pp. 24, 90p.

Public Jobs for Private Profit: Fighting Contractors in Wandsworth, Dave Benlow, Peter Ramage, Mike French, Dave Simmonds and Dexter Whitfield, Wandsworth Trade Union Publications, pp. 64, £1.40.

Contracting Out in the Public Sector, Keith Hartley, Cyril Tomkins, Cecil Rix, Brian Whitworth, Clifford Smith, Leslie Paine, RIPA, 1984, pp. 59, £3.50.

Fighting Privatisation: The Victory in Gloucester, Tony Williams, Institute for Workers’ Control, 1983, pp. 44, 90.

A Review of Private Approaches for Delivery of Public Services, Harry Hatry, The Urban Institute Press, 1983, pp. 105.

Hands off Bury's Bins! Manchester Employment Research Group, Bury Joint Trade Union Committee, 1983, pp. 32.

Contractors’ Failures: The Privatisation Experience, TUC, 1984, pp. 38, £2.00.  相似文献   

13.
The problem of the relationship between economic rationality and decision‐making in Africa is seen largely as a problem of communication between economists, administrators and politicians. The way in which economists are integrated into the machinery of government in Malawi is described and briefly compared with Zambia, where the Ministry of Development Planning was effectively excluded.  相似文献   

14.
15.
This article explores the ongoing debate about the changing roles of local government in education in Britain. It focuses on research evidence from Scotland, especially issues associated with devolving management to schools and reorganising local government. These findings are compared with the debate and evidence about the changing role of local government in education in England and Wales during the past decade. It is suggested that while there has been substantial reform of education and local government throughout Britain, the policies have differed in nature and outcomes north and south of the border.  相似文献   

16.
17.
Local government as an institution constitutes one of the many resources at the disposal of central government for achieving certain ends. The local government system is therefore a means directly related to some perceived ends although in certain cases it can also be pursued as an end in itself. In many countries including Zimbabwe the ends of local government are often unclear and multidimensional including the promotion of local democracy and participation in national politics and development; providing structural framework for the provision of local services, promoting local administrative efficiency and in rather few cases, providing a framework for local economic development.

In many countries local government system is used to either strengthen a top-down hierarchical approach or a bottom-up or horizontal approach to administration and national economic development. Such goals of local government inevitably result in different types of philosophy, administrative theories and strategies, decentralisation models, organisational structures, centre-local relations and the nature of powers ceded to local government by central government. The main theme of this paper is that within the context of Zimbabwe, there has been a major discrepancy between the largely territorial goals or ends to be achieved by post colonial local government transformation and its continuing functional organisation inherited from colonialism. This contradiction is described in the title as decentralisation and recentralisation.  相似文献   

18.
19.
The objective of this paper is to contemplate changes in personnel system infrastructure required to implement Total Quality Management (TQM) in public organizations (perhaps formal organization in general). By infrastructure we mean systems such as those for the design of work and positions, rewards, performance appraisal, selection, etc. We introduced the subject by summarizing many of the concepts from the quality literature which express philosophy, structural aspects and practices. Even the industrial context in which TQM has flowered has not adapted significantly to implications of TQM philosophy and structure. Instead, traditional personnel management systems prevail with some concern for needed specia1 training, and anguish about negative effects of performance appraisal, some reward systems, and work standards.

Because the government context is bound to present difficulties and pitfalls we summarized another body of literature, that of the reasons why the idea probably won't work in government.

Ultimately, we get to the point of the essay: a discussion of contemplated types of personnel system changes that ought to support organizations operating in a quality mode. Changes are considered under the subjects of: work design, recruitment and selection, performance appraisal, training, compensation and labor-management relations. We conclude with a. brief case study on the Pacer Share Project.  相似文献   

20.
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