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101.
Governments in many countries are implementing performance reporting systems. Many advocates claim that performance reporting results in accountability and effectiveness. There is no theory to justify these claims and guide implementation. This paper presents five field studies of five performance‐reporting systems to begin building theory. Four locations are optimistic; one is not. Mere adoption of performance reporting is not effective. Broad involvement across all government levels is important. Communication and integration with strategic planning and agency management are essential. Two theoretical streams, accounting in organized anarchies and the constitutive role of accounting, are useful theoretical bases. 相似文献
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Elena Romani Brooke Harris Charlotte Jewell Ann Stanley 《Journal of public child welfare》2019,13(2):196-213
The Arkansas Department of Children and Family Services (DCFS) has reduced the use of therapeutic residential care (e.g., group homes, residential treatment centers) for youth placed in child welfare. Youth in acute or subacute congregate care for 30 or more days without Medicaid now are of particular interest. This is a longer-term psychiatric program, typically 3 to 6 months. The project team conducted a systems analysis to determine the specific characteristics and levels of need for 42 youth so that DCFS can more effectively serve these youth in the least restrictive form of treatment possible. 相似文献
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Is homelessness a housing problem per se? In this paper we employ a HUD study from 1984 and Census data from 1990 within the context of simultaneous empirical models to examine this and other issues relating to homelessness in the United States. Our central conclusion is that homelessness does not appear to be a national housing problem as such and that, given untoward incentives among actual and potential homeless populations, policies addressing homelessness should be directed at other instruments of change (such as mental health funding and expenditures to treat substance abuse).
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Jean E. Harris 《Public Budgeting & Finance》1999,19(4):35-48
Proposals for capitalizing and depreciating infrastructure foreshadow a significant change in financial reporting for state and local entities. Justifications for present practices are examined. Costs and benefits of proposed changes are reviewed. Alternative practices are described. 相似文献