Budgeting for Accountability: A Comparative Study of Budget Reforms in the United States during the Progressive Era and in Contemporary China

Budgeting is an important mechanism for ensuring public accountability. How do budget reforms in the United States during the Progressive Era compare to those in contemporary China? Are administrative and legislative budget controls essential to an effective, efficient government? Though the two countries differ in many respects, significant parallels between their budget reforms are evident. In the United States, electoral accountability alone does not guarantee overall government accountability if proper budgetary institutions are absent. China's recent budget reform reveals that it is possible to develop accountability, absent open elections, but with limitations and constraints. Lessons on budgeting and accountability for other developing and transitional countries are drawn from this comparative study.     

公共部门绩效评估:来自发展中国家的经验

在过去的几年中,公共部门绩效评估的理念在很多发展中国家日渐盛行。但是,由于发展中国家的公共部门软弱无力,法律框架不一致,公共服务提供的数量和质量不足,以及问责机制不完善等因素,导致公共部门绩效评估变得愈加复杂,且充满挑战。因此,总结和分析发展中国家公共部门实施绩效测量系统所取得的经验和教训,提出更具指导性的建议就显得尤其重要。基于此,本文以菲律宾、尼泊尔和印度尼西亚三个亚洲国家公共部门的绩效测量系统为分析对象,采用案例研究的分析方法,着重探讨了近几年来这些国家在绩效测量系统的设计、实施和管理等方面的一些经验教训。尽管没有一种放之四海而皆准的解决方案,但是本文在对这些经验教训反思的基础上,总结出的具有可持续性的绩效评估系统成功的五个关键要素,即所有权、激励、简单化、透明度和部门政策目标,可以为发展中国家的公共部门绩效评估提供最好的实践指导①。     

Accounting and Accountability in Italian Local Governments: Recent Changes and Challenges for the Future

The Italian public sector, especially local government, has been experiencing an era of considerable change over the last four years following reforms introduced by the National Legislature (Parliament). The reforms influence many aspects of local government operations: organization, policy, management, finance, accounting, and auditing. This article analyzes some aspects of accounting reform in the new laws and directives in order to demonstrate how the traditional concept of accountability for local governments is changing. The direction of reform is clearly toward federalism and away from national authority and control in the public sector.     

Legitimacy and context: implications for public sector reform in developing countries

This article examines the interplay between legitimacy and context as key determinants of public sector reform outcomes. Despite the importance of variables such as legitimacy of public institutions, levels of civic morality and socio‐economic realities, reform strategies often fail to take such contextual factors into account. The article examines, first, relevant literature – both conceptual and empirical, including data from the World Values Survey project. It is argued that developing countries have distinctive characteristics which require particular reform strategies. The data analysed shows that in Latin American countries, there is no clear correlation between confidence in public institutions and civic morality. Other empirical studies show that unemployment has a negative impact on the level of civic morality, while inequality engenders corruption. This suggests that poorer and socio‐economically stratified countries face greater reform challenges owing to the lack of legitimacy of public institutions. The article concludes that reforms should focus on areas of governance that impact on poverty. This will in turn help produce more stable outcomes. Copyright © 2008 John Wiley & Sons, Ltd.     

Introduction to the Symposium on Public Sector Management in Asia: What's New from the North?

What lessons can we draw from a symposium on public administration in Asia? Does Australia share common problems with our Asian neighbours? Are Asian countries adopting similar patterns of public sector reform, or diverging in their responses to contemporary problems? In this commentary David Corbett reviews the contributions to this symposium and finds Asian nations grappling with local issues and problems. And yet he considers there are many continuities which run across cultural and historical differences. Asia provides a patchwork of different public sector cultures and experiences on which, he suggests, there is much to reflect.     

Responsible Governance and Problems of Administrative Reform: Experiences of Developing Countries in Asia

In the 1980s many developing and newly industrializing countries in Asia expressed great interest in administrative reform. Compelling reasons for public reform in these nations arise from causes different from those in developed nations. Among Asian developing nations, government reform is intrinsic to and inextricable from crises in governance. Within the context of developing politics, a reliable and competent government is sine qua non of national stability; and, more importantly, this largely decides the tenure of a governing group. Its ability to remain in power will be determined by the efficaciousness of public authority. Against these backgrounds, this article discusses the five conference papers of the Eastern Regional Organization of Public Administration (EROPA) of 1991. It examines both similarities and differences among four countries in their efforts to reform public administration. This review suggests that in developing Asia, the quest for administrative reform emanates from crises in governance. Reform goes beyond exploring ways to improve the quality of public management.     

Performance Standards and Evaluation

The benefits of performance monitoring for public services are identified as greater transparency of objectives and accountability for results. This article considers recent experience in developing standards to evaluate efficiency and effectiveness of public services. In broad terms this is being done through performance information which is a much more encompassing concept than standards or indicators. Such information is an element of an accountability framework that provides greater management autonomy and flexibility and extends to the private sector which is increasingly providing, or involved with the provision of, public services.     

Entrepreneurship-driven public management reforms in Southeast Asia: Critical implications for public accountability

In recent decades, public management has been restructured worldwide for greater efficiency and innovation based on entrepreneurship-driven models such as Reinventing Governance, New Public Management, and post-NPM frameworks. The primary intent of these business-like models is instilling entrepreneurship, which would encourage risk-taking innovation, managerial autonomy, performance orientation, and customer choice. Such entrepreneurial orientation is embedded in organizational-managerial reforms related to human resource management, budgeting framework, performance benchmarking, and so on. These entrepreneurship-driven reforms have significant impacts on administrative structure, procedures, and norms affecting the process of public sector accountability. In line with such global trends, most countries in Southeast Asia have embraced some of these pro-market business-type reforms in public management to enhance its entrepreneurship, innovation, and competition, which have implications for managerial control, neutrality, regulation, and integrity required for public accountability. This article explores these entrepreneurship-driven reforms in the region and evaluates their critical implications for the long-established institutions, structures, and procedures of public accountability.     

DEVELOPMENTS IN PUBLIC SECTOR AUDIT: HOW EFFECTIVE ARE EFFICIENCY AUDITS?

Abstract: A crucial issue facing the public sector is the extent to which efficiency and effectiveness are elements in the concept of accountability to parliament and the people. This paper argues that the recent moves towards efficiency audit in many countries, including Australia, need to be extended to effectiveness audit, and that to the extent that this does not occur, efficiency (and compliance) audit in the public sector is ineffective and accountability lacking.
An examination of Australian public sector auditing is undertaken first, based on a discussion of the 1974–76 Royal Commission on Australian Government Administration, the 1977–82 Review of New South Wales Government Administration and the subsequent implementation of their recommendations as the means of clarifying and elucidating the definitions of compliance, efficiency and effectiveness audit, as well as a means of critically analysing Australian developments. Developments in public sector auditing in the United Kingdom and the United States of America are critically examined. Finally, the future prospects and problems facing public sector audit in Australia are reviewed, and policy options relating to the development of comprehensive audit are outlined.     

Gauging the Effects of Social Accountability on Services,Governance, and Citizen Empowerment

Engaging citizens in holding public officials and service providers accountable, referred to as social accountability, is a popular remedy for public sector performance weaknesses, figuring prominently in many international donor‐funded projects and leading to widespread replication. However, the contextual factors that influence the successful transfer of social accountability are debated. Demand‐side factors (civil society and citizens) are overemphasized in much of the literature. Yet supply‐side factors (state structures and processes) and the nature of state–society relations are also important. This article examines four projects in developing countries to explore how these contextual factors influenced social accountability aims and outcomes. The salience of supply factors in enabling social accountability for service delivery and government performance stands out, particularly the degree of decentralization and the availability of space for citizen engagement. The capacity and motivation of citizens to occupy the available space, aggregate and voice their concerns, and participate with state actors in assessing service delivery performance and problems are critical.     

Performance reporting for accountability purposes:: Lessons,issues, future

This article addresses the status and directions for performance reporting in the New Zealand public sector from the perspective of the Office of the Auditor General (OAG). It outlines the role of the Audit Office, provides definitions of accountability, and projects the dimensions of a new accountability. The authors assess challenges to performance reporting and accountability, the history of reporting performance accountability in New Zealand, an Audit Office perspective on accountability to Parliament, lessons learned from reform, some issues outstanding, and future development in terms of how the public sector in New Zealand should improve reporting on non-financial performance.     

公共管理的由来及其与公共行政的内在差异--由传统公共行政到公共管理研究之一

产生并服务于当代西方国家政府改革实践的公共管理,促进了行政科学理论研究的重大变化.这种转变,既丰富了行政科学研究的视野与研究方法,也带来了公共事务治理理念与治理模式的变革,从而为公共事务的有效治理、公共利益的有效实现,开辟了广阔的社会资源和发展前景.本文拟对公共管理的由来、特性及其与传统公共行政的内在差异,进行学理意义上的简要梳理和归纳.     

Performance and Accountability: Budget Reform in New Zealand

Since 1984, New Zealand has made major changes in public sector management. This article describes the perceived problems with the previous New Zealand system and discusses the reforms designed to address these problems. The changes attempt to increase efficiency by: (1) separating commercial functions from other government operations; (2) strengthening lines of ministerial and executive accountability; and (3) designing budget and financial management systems to improve measurement of public sector performance. This last reform includes shifting from an input to an output-based system, changing from cash to accrual accounting, and creating different forms of appropriations for different types of government activities. While it is too early to assess whether the reforms are successful, we note potential problems.     

Downsizing the civil service in developing countries: golden handshakes or smiling farewells?

Some researchers have suggested innovative ways to successfully implement civil service reform in developing countries. Although most approaches to implementing public sector management reform are still very much process-driven, and focus almost exclusively on civil service reform, long-term success in making the public sector more efficient may be better assured if civil service reform is but one outcome of a broader public sector management reform agenda. Particularly, re-focussing from traditional input-driven reform thinking towards output-oriented measures, such as the introduction of accrual budgeting in the public sector, may well result in greater popular acceptance and, thus, longer-term success for sensitive reform programs. Although output-driven accrual budgeting is by no means a panacea for all public sector illnesses, it can at least set the scene for profound and durable cultural change in the public sector. © 1998 John Wiley & Sons, Ltd.     

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.     

Public sector reform in the Latin American and Caribbean region—issues and contrasts

Public sector reform in both Latin American and Caribbean countries has become a high priority for governments in their search for a new role for the state. Common principles have included the objective to privatize, or contract out services or responsibilities where the private sector has a comparative advantage while at the same time improving government efficiency in areas that are considered core government functions at different levels of government. These include integrated government financial management, social security and social safety nets, tax administration, provision of basic services (education and health), legal/regulatory reform, and judicial enforcement. Guiding principles in all countries have been predictability, transparency and accountability. While the degree of reform has varied amongst countries, there are a number of distinguishing features of the Commonwealth Caribbean that set its public sector reform experience apart from that of Latin America. These include the legacy of a professional civil service, long-standing democratic institutions and an active civil society, the relatively small size of the countries, and the emphasis on rule of law that can help explain some of the differences in the reform paths taken. Nevertheless, government ownership and commitment to public sector reform has been shown to be the most important element in determining results within the Latin American and Caribbean region.     

Enhancing organizational effectiveness in developing countries: The training and visit system revisited

Improving the effectiveness of public sector organizations in developing countries has become a major focus for national governments and foreign aid agencies. This study reviews the experience of a major organizational reform strategy, the training and visit system of extension, that has operated for more than 20 years. Several lessons drawn from this experience are that aid donors must: (i) eschew their preference for organizational blueprints and recognize the contingent nature of reforms; (ii) recognize that many public sector organizations have only a small ‘controlled’ decision-making space and thus pay more attention to ‘influenceable’ decision-making opportunities; (iii) acknowledge that machine model approaches are likely to reinforce the negative aspects of hierarchical control in bureaucracies, and; (iv) pay much more attention to organizational sustainability in terms of finance and strategic management capacity.     

Livelihood strategies and performance of Ghana's health and education sectors: exploring the connections

The public sector in Africa is riddled with widespread ineffectiveness. Although some countries have implemented various reform programmes with the support of international development agencies, the results so far have been disappointing. One reason for the failure is that the policies have focussed more on achieving macroeconomic stability than making the organisations effective. This article explores a fundamental problem of the policies—the need to focus on the human component of organisational performance. Using education and health organisations in Ghana as examples, the article advances a hypothesis that the livelihood strategies of public sector employees and the performance of their organisations are interconnected. Specifically, it is argued that as public sector employees have become more dependent on multiple sources of income, they have developed multiple social identities, which influence the culture of their organisations. The organisational culture may have encouraged employee effectiveness in some cases, but for most organisations, it has resulted in practices that perpetuate inefficiency and poor performance. To be successful, public sector reform policies must therefore involve deliberate efforts to change organisational cultures. Copyright © 2005 John Wiley & Sons, Ltd.     

Public sector capacity reform in Ethiopia: a tale of success in two ministries?

To enhance the capacity of public institutions in Ethiopia and to create an ideal environment for investment and economic growth, the public sector has gone through a series of reform processes including the civil service. This article attempts to assess the outcomes of the Public Sector Capacity reform, based on a small‐scale survey conducted in two ministries. The survey, which was conducted between March and May in 2005, reveals a notable transformation of service delivery in each organisation. Very high levels of user satisfaction and spectacular improvements in performance were also recorded as a result of the introduction of business process reengineering (BPR). Although the change process in both organisations tended to be sluggish, these improvements appear to be outstanding within the context of Ethiopia's system of public administration. However, one challenge will be for the government to maintain the momentum of reform and to cascade BPR and other elements of the reform to other divisions, departments and work units in the government. Putting in place incentive schemes and an appropriate monitoring system should protect the reform from backsliding. Despite the pessimistic accounts of public sector reform in African countries, this article reveals that there are positive findings of interest to the field of development administration. Copyright © 2007 John Wiley & Sons, Ltd.