Problems of implementation

The paper examines a number of empirical studies which investigate the implementation problems that have been experienced in Third World countries. Most of these studies are evaluation studies, specifically undertaken in order to identify the type and frequency with which implementation problems were being experienced. Only one of the studies is country-specific (Indonesia), drawing its data directly from the problem-reporting component of the national monitoring system, although encompassing a sufficiently large number of projects for some general conclusions to be drawn. The paper finds that about half of the implementation difficulties experienced in Third World projects or programmes arise through the procedures and operating methods of central ministries other than the implementing ministry. The key ministries are principally planning, finance and personnel. Concentration by Third World governments on strengthening the central procedures under which all projects operate, therefore, is likely to have a disproportionately high impact on the implementation of development programmes. Suggestions for obtaining this improvement conclude the paper.     

Decentralized planning in Kenya

In 1983 the Government of Kenya embarked on an accelerated programme of decentralization known as ‘District Focus’. This exercise in devolution is aimed at promoting more effective and efficient use of scarce domestic resources through efforts to strengthen planning capacity at the district level, improve horizontal integration among operating ministry field agents, and expand authority to district heads of operating ministries for managing financial and procurement aspects of local project implementation. Given the importance of this initiative to the economic growth of Kenya and the current search for administrative reforms that could help accelerate rural development in Africa, District Focus merits close attention by development experts. This article reviews the historical background, content, and implementation progress of District Focus.     

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.     

Next generation of individual account pension reforms in Latin America

Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.     

The Expenses Scandal and the Politics of Electoral Reform

The scandal over MPs' expenses that erupted in 2009 was followed by a surge in discussion of electoral reform. A range of reforms to Westminster's existing electoral system are now high on the political agenda. This article examines the extent and the nature of the scandal's impact on the electoral reform debate and draws out comparative implications for the sorts of conditions that can force politicians to accept electoral reforms that they do not want. It finds that the expenses scandal significantly changed debate about some electoral reform topics, but not about others. It proposes three factors likely to increase the impact of scandal in sparking reform: that the scandal is seen as harming ordinary people in their daily lives; that reforms can readily be understood as likely to mitigate the sources of scandal; and that those reforms do not seriously harm politicians' own perceived interests.     

The Need for Enhanced Defense Contractor Cost Management Systems

Technological advances, increasing government regulations, and the structural decline in the size of U.S. defense spending are placing ever-greater requirements on the information provided by the contractor's cost accounting system. A survey of defense contractors reveals that their cost accounting systems are mainly used to provide cost estimation and, accordingly, these systems are not utilized for performance evaluation and managerial decision making. Since the traditional defense contractor's cost accounting systems do not produce the information that management requires, new cost management systems (CMS) must be designed and implemented. The CMS can assist contractors to: (1) obtain financial and operating information to evaluate and improve the performance of contracts, and (2) provide contractors with relevant information to plan, manage, control, and direct contracts. This article examines the effectiveness and efficiency of currently used cost accounting systems by government contractors, discusses the nature and characteristics of the CMS and their relevance for government contractors, and suggests step-by-step procedures for proper implementation of the CMS.     

Public Financial Management Reforms: The Role of Ipsas in Latin‐America

During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin‐American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin‐American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin‐American countries although at the same time, there are evident obstacles to achieving reform goals. In Colombia, reforms are still underway, and the usefulness of IPSASs to improve decision‐making at an organisational level cannot be evaluated. Meanwhile, in Peru, the modernization is more rhetorical than real, and many efforts remain to be made for the effective implementation. Copyright © 2016 John Wiley & Sons, Ltd.     

From processing to analysing: Intensifying the use of microcomputers in development bureaucracies

This article examines constraints in development bureaucracies in intensifying the use of microcomputers as they move beyond processing applications to analysing applications. The work is based on the experience of several ministries of the Government of Kenya. Processing applications involve throughput of data and are relatively simple. Analysing applications, in contrast, are more complex and include data assembly, sensitivity analysis, and modelling. The article argues that processing applications are more compatible with the administrative cultures, bureaucratic functions, personnel skill levels and organizational structures of development bureaucracies. Analysing applications are less compatible because they require a level of training and motivation uncommon in development bureaucracies. Analysing applications are further thwarted by constraints in the supply of relevant information and the lack of demand for analysis by decision-makers. A four-cell matrix is developed which explains these constraints. The article concludes with several recommendations for encouraging microcomputer-based analysis, but cautions that processing applications will continue to dominate for the foreseeable future.     

Welfare reform and paternity establishment: A social experiment

From March 1988 through September 1989, a demonstration study was conducted in Cuyahoga County, Ohio, on procedures for expediting paternity establishment. The issue of paternity establishment is central to current concerns about child support. In the 1988 Family Support Act, for example, administrative reforms to expedite paternity establishment are prominently featured. The results of the Cuyahoga demonstration provide early evidence of the likely impact of the 1988 reforms. At the implementation stage, the demonstration points up the complex interorganizational dependencies that are likely to limit the impact of mandated performance standards and associated sanctions directed at state and local child support agencies. As to the impact on paternity establishment outcomes, interventions directed at expediting administrative processes are likely to have a positive effect. However, the results of the demonstration indicate that noncooperative behavior among a significant portion of the client population is likely to seriously limit the effectiveness of expedited processes.     

An alternative route of European integration: The community's railways policy

The process of European integration and policy‐making is sometimes rather puzzling. On the one hand, it is well documented that with respect to the implementation of European legislation member states tend to do less than they are supposed to do. On the other hand, it is striking that with respect to the implementation of the Council Directive 91/440 on the development of the Community's railways many member states went far beyond the minimum required by the European legislation. We argue that these differing evaluations of implementation success can be traced to different implementation approaches, which may be termed the ‘compliance approach’ and the ‘support‐building approach’. While the first is directed at prescribing domestic reforms from above’, the latter aims at triggering European integration within the existing political context at the national level. Here, successful implementation refers to the extent to which European legislation triggers domestic changes by stimulating and strengthening support for European reform ideas at the national level. In this respect, European legislation can influence the domestic arenas in basically three ways: by providing legitimisation for political leadership, concepts for the solution of national problems, and strategic constraints for domestic actors opposing domestic reforms.     

The contribution of international accounting standards to implementing NPM in developing and developed countries

In recent years, numerous countries have undertaken administrative reforms to implement New Public Management (NPM) postulates. The implementation of NPM involves new information needs for decision taking by public managers. In this context, public sector accounting plays a key role as an information system for the successful implementation of NPM. The International Federation of Accountants (IFAC) is undertaking an international accounting harmonisation project to establish high‐quality public sector standards to meet the new information requirements under NPM worldwide. This article examines the capability of IFAC accounting measurement bases to meet information needs under NPM postulates, in both developing and developed countries, analysing the differences between these types of countries. The National Accounting Standard Setters (NASS) of 47 countries were asked about the usefulness and viability of Fair Value Accounting (FVA) to implement NPM postulates, especially those concerning improved efficiency, enhanced information transparency and benchmarking analysis. Copyright © 2007 John Wiley & Sons, Ltd.     

Catalysts and barriers: Explaining electoral reform in Western Europe

Most accounts of electoral system change tend to consider it as being driven by purely partisan interests. Political parties are expected to change the electoral rules as a way to maximise gains or minimise losses. However, little work has been done on the question of why electoral reforms are so scarce in spite of these potential benefits. In this study, a wide range of both factors that may foster (‘catalysts’) and ones that may hinder (‘barriers’) the change of electoral institutions are investigated. A statistical analysis is performed of 16 West European countries from 1975 to 2005, covering 23 reforms of the proportionality of their electoral systems. It is found that procedural barriers are more effective for explaining the likelihood of electoral reforms than (most of) the catalysts. Additionally, there are indications that courts may play a more active role in triggering reform than previously thought.     

Prefectoral Systems and Central–Local Government Relations in Scandinavia

As prefectoral systems are generally regarded to be systems that underpin and serve as the basis for centralization, this article examines how they have developed and how they work, and why they are still considered necessary in decentralized Scandinavia. The article finds that the prefect's authority towards the municipalities varies in Scandinavia. The Norwegian and Swedish prefectures hold rather powerful roles, while the Danish ones do not. The article suggests that this may have something to do with the need for an institution that brings about cohesion and coordination. Prefectoral systems are basically pragmatic solutions to the problem of enforcing national standards and common values across regions and municipalities, but their role may vary with institutional conditions created by local government reforms. The article further suggests that the authority of the prefecture varies with the character of central-local relations, and that it is vulnerable to changes in dominant political goals and values.     

The Polish Crisis and Myrdal's Model of Circular Causation

After analysing the structural nature of the Polish crisis, Myrdal's model of economic underdevelopment as due to a self-reinforcing rather than self-correcting social process is applied to Poland. Poland's cumulative backwardness is a permanent rather than a transient feature of her economic, administrative and political life and affects the mass public as well as the leaders and middle-rank officials. Many of those who seek reforms do not support the political system, while many who support the political system do not favour reform. The predicament of how to break the vicious circle of self-perpetuating backwardness poses intractable problems for the reformers.     

The Ethical Implications of Altering Public Sector Accountability Models: The Case of the Atlanta Cheating Scandal

ABSTRACT

Outcome based policies promote the use performance accountability models. However, the impact these policies have on the ethical culture of public sector organizations has not been adequately assessed. This research examines performance accountability reforms by examining the City of Atlanta’s implementation of federal and state performance policies. The analysis reveals the use of performance models in vulnerable organizations negatively impact employees’ ethical behavior. Teachers and administrators altered test results, delivered threats, misled parents and students about performance outcomes, and were dishonest with state investigators to give the illusion that performance goals had been met or exceeded.     

The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia

It is widely believed that the adoption of quality public sector accounting practices can assist in reducing corruption. In theory, accounting reform, especially the shift from cash-to accrual-based methods, leads to the production of much improved financial information, which ultimately can be used by citizens to hold government more accountable and limit corruption. Empirical evidence from cross-country analyses appears to support the theoretical predictions. We investigate the impact of accounting practices on corruption among districts in Indonesia. We use external financial audits to measure the adoption of reforms and the number of corruption case court convictions as our proxy for corruption. We estimate Poisson regression models using instrumental variable techniques to identify the causal effects of adopting accrual-based accounting procedures on corruption. We show that the employment of improved accounting methods is strongly associated with declining corruption. However, after accommodating the endogeneity of accounting practices, we determine that reform adoption has no effect on corruption.     

Blurring the International-Domestic Politics Distinction: Danish Representation at EC Negotiations

This article explores the extent to which Danish membership of the European communities has blurred the traditional distinction between international and domestic politics. Based on data concerning the pattern of representation of Danish ministries at EC negotiations, the article finds a strong decentralization of negotiation competences among ministries and a spread of negotiation responsibilities across hierarchical levels, types of organization, and types of civil servants. The conclusion is that this blurring tends to maximize the influence of domestic interests and that it accounts for much of the immobility of EC decision-making.     

Polycentric Governance and Irrigation Reform in Kenya

In Kenya, as in many developing countries, centralized control over water resources was implemented to improve agricultural productivity. By the 1980s, however, Kenya's postindependence policies of bureaucratic control were in disarray, and conflicts over water use were common. More recently, Kenya has embarked on a series of reforms that create a polycentric approach to water governance, in which decision making about water resources is shared among multiple, overlapping local, regional, and national authorities. Drawing on archival and field research, we examine these reforms in their historic context and argue that whereas centralized control was poorly adapted to the Kenyan context, polycentric governance is better suited to Kenya's variable social and ecological conditions and the available resources of its administrative agencies.     

Civil Service Reforms in Italy: The Importance of External Endorsement and Administrative Leadership

The traditional portrait of civil servants in Italy, as well as in most other countries, has always been one of not particularly efficient employees yet have the benefit of a secure job and can look forward to a comfortable retirement package. In order to change this image, public management reforms have largely focused on civil servants since the 1990s. However, many academics and practitioners claim some inertia in the reform implementation. In this article we aim to identify the determinants of such inertia in Italy's civil service reforms and we analyze data from 885 Italian municipalities expected to adopt the pay system reform for senior officials, as required by national legislature. Our findings stress the importance of accrued legitimacy, external public endorsement, and the influence of key internal stakeholders (like administrative leaders) as major vehicles to promote or slow down the implementation of administrative reforms in the public sector.