Curriculum Development for Public Sector Financial Management

Inadequate curriculum materials frequently impede the teaching of public sector financial management to graduate and mid-career students. The Curriculum Development Project at the School of Public Affairs of the University of Maryland has produced a draft curriculum that emphasizes the use of microcomputers and associated analytical skills in integrating topics in finance, accounting and budgeting.     

From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system.     

Graduate Curricula in Budgeting and Financial Management: Recommendations for Reform

This is an abridged version of the final report of the American Society for Public Administration's (ASPA) Section on Budgeting and Financial Management's Task Force on Curriculum Reform. The report was produced by the Section on Budgeting and Financial Management's Executive Committee. The complete final report is available from Robert Berne, Graduate School of Public Administration, New York University, 4 Washington Square North, New York, NY 1003, or James Alexander, Department of Political Science, University of Pittsburgh at Johnstown, Johnstown, PA 15904.     

多校区高职院校公共基础课教学管理研究

随着高职院校事业的发展,多校区办学已成为一种趋势,并成为高职院校教学管理的一个常态。从多校区高职院校公共基础课教学管理现状出发,分析目前多校区高职院校公共基础课教学管理中存在的问题,从管理理念、体制和组织形式、质量监控、师资队伍建设、配套物质保障等角度,提出适合多校区高职院校公共基础课教学管理的一些合理化举措,以期对多校区高职院校公共基础课教学管理提供一些可资借鉴的建议。     

Performance Management in the Public Sector

There has been a great deal of work undertaken on employee performance management with the Australian Public Service (APS) over the last 4 years. The objective has been to focus upon achieving high performance rather than merely preventing poor performance. This refocus was adopted to reflect the increasing complexity of the work, a rise in the need for knowledge work, and escalations in the speed and frequency of change; all this within a context requiring a reduction in costs while still meeting the growing expectations of the public and government. This pair of papers reflects on where employee performance management has got to as a result of the work. Dr. Damian West from the Australian Public Service Commission identifies the continuing importance of effective employee performance management to the APS and public sectors more widely. He highlights the progress that has been made so far, demonstrating the importance of implementation of the process. He suggests that, now that a framework for assessing the potential for employee performance management processes has been established, accountability of the system implementation and adoption will become paramount. Professor Deborah Blackman, whilst echoing the real progress that has been made, suggests that for real improvement in performance management outcomes there needs to be a fundamental shift in thinking; not in terms of the processes or of ensuring compliance, but rather that organizations undertaking performance management need to be much clear as to the strategic direction such a process is going to support. She suggests that there has been too much emphasis on having a system and not enough on determining what such a system is for. When the papers are combined, it can be seen that much progress has been made in terms of the reorientation towards high performance and how to support organizations to work towards this. The next step, for there to be real outcome improvements, is for organizations to be more overt in determining what high performance will look like in their context, then clarifying that to all those involved in developing performance management so that accountabilities at all levels can be agreed, supported, and effective.     

Searching for Efficiency in the Public Sector: Interim Evaluation of Performance Budgeting in New Zealand

In this article I examine the efforts to promote performance measurement in the public sector with particular reference to New Zealand. In section two I examine the State Sector Act of 1988 and the Public Finance Act of 1989, which together brought about changes in the New Zealand public sector. In section three I examine the problems of implementing the reform. In section four I discuss the experience of developing statements of performance measurement required under the Financial Administration Act of 1989 and in section five I develop an alternative scheme on the basis that a uniform approach is less likely to be applicable to a range of public sector agencies. The final section contains a brief conclusion.     

Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy

Budgeting in accrual terms is one of the most controversial issues in public sector accounting. In this paper, we analyze the accounting treatment of problematic elements of the financial statements when introducing accrual budgeting, and discuss the effects of the analyzed accounting alternatives on fiscal policy. We focus on three pioneer countries in the implementation of accrual budgeting and accounting: the United Kingdom, Sweden, and New Zealand. The accounting standards of the International Public Sector Accounting Standards Board, the European System of Accounts, and the Government Finance Statistics Manual of the International Monetary Fund are taken as benchmarks.     

Federal Financial Management and Budgeting: NPR Recommendations and GAO Views

Of the 384 recommendations contained in the September 1993 National Performance Review (NPR) report, thirteen were concerned with “improving financial management” and eight dealt with “mission-driven, results-oriented budgeting.” The General Accounting Office (GAO), in response to requests from several members of the Congress, provided its views on each NPR recommendation and more recently completed a first-anniversary assessment of the extent of implementation.¹ In this article, the principal NPR themes and recommendations regarding financial management and budgeting, and GAO's comments about them, are summarized and discussed.     

Implementing Federal Credit Reform: Challenges Facing Public Sector Financial Managers

This articles discusses the budgetary accounting framework instituted by the Federal Credit Reform Act of 1990. It identifies challenges facing credit agency managers who will be responsible for implementing new credit reform budgetary accounting systems, as envisioned by the legislation and the Office of Management and Budget's revised credit apportionment and budget execution instructions.     

Public Sector Organizations and Reputation Management: Five Problems

ABSTRACT

This article discusses five problems that most public organizations will face when adopting a popular, yet largely unexplored management concept: reputation management. The inherently political nature of public organizations constrains their reputation management strategies. Furthermore, they have trouble connecting with their stakeholders on an emotional level, standing out as unique and differentiated organizations, communicating as coherent bodies, and maintaining excellent reputations. In this article, we examine in depth the nature of these problems and seek to contribute to a more nuanced understanding of the possibilities and limitations of reputation management in a public sector context.     

Public Sector Management Reform: Convergence or Divergence?

This collection of articles is yet further evidence of an emerging consensus around the world of the need to improve the performance of the public sector. This is happening across countries at different stages of development, with widely divergent cultures and different forms of economic organization. Gu Jiaqi, in discussing reform in China, refers to the public demanding that governments act with fewer inputs and with best outcomes. The recently published book, Reinventing Government, which appears to have captured the attention of both law–makers and the bureaucracy in the US (with some good reason), notes that Americans are demanding "more performance for less money" (1992, 2). In Australia, administrative reform was launched under the umbrella of a Financial Management Improvement Program which sought to change attitudes in the public sector to be much more concerned with outcomes and constantly relate these outcomes to the resources being applied to achieving them.
There seems to be little doubt that there is a common language in the area of results. While this is of considerable interest, of greater interest is the variety of means that are being pursued to achieve these ends. This note raises some questions about the compatibility of some of the means and the ends. It suggests that some of the means identified in these articles may be counter–productive.     

Public Sector Change,Organisational Culture and Financial Information: A Study of Local Government

Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This article examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial (ABF) information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade. This article will be of interest to those in government wishing to implement change programs aimed at increasing financial resource use efficiency.     

Ethics and Public Sector Management: The Western Australian Experience

This paper considers two specific difficulties in developing a code of ethics for the public sector, the contested nature of the values to be expressed in a code of ethics and the organisational demands of a corporate managerialist framework which uses performance indicators. Using the example of the Western Australian public sector code of ethics, the authors conclude that a good strategy for developing a public sector code of ethics will recognise contestability, demonstrate philosophical integrity in the code, mesh the code with identified performance indicators and provide whistleblower protection. The strategy described provides a sufficient framework for any public sector bureaucracy to develop a justifiable code of ethics for use by public sector employees.     

Financial Control in Australian Government Budgeting

With the arrival of accrual accounting and "accrual output budgeting," there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by nonappropriated departmental "own-source" funding. The shift of emphasis from legislative to administrative financial controls is noted and analyzed. Consideration is given to the implications of this shift of emphasis, and of the increased complexity of the financial control framework, for fiscal transparency and democratic accountability.