• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Comparative Economic Research >Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public Management
【24h】

Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public Management

机译：新公共管理背景下衡量地方政府实体的绩效并分析其经理和人员的信息需求

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following: ?to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs); ?to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes; ?to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.
机译：三十多年来，全世界的从业人员和研究人员都在激烈地讨论提高公共部门效率和效率的方法。基于企业家和市场管理风格的公共部门改革被称为新公共管理（NPM）。但是，如果要有效地实施和使用根据私营部门的最佳管理惯例管理公共部门实体的概念，则必须引入必要的管理辅助工具。这尤其适用于面向外部报告的公共部门会计系统，该系统需要添加一个管理会计子系统，该子系统具有基于责任会计以及成本，评估和绩效报告子系统的成本会计和预算编制。本文的主要研究目标如下：？确定抽样地方政府实体（LGE）的管理者当前使用的管理会计方法和工具;识别与管理会计系统的实施和应用相关的LGE经理和人员的信息需求，并找出他们希望使用哪些会计方法和工具来改善管理流程; ？评估LGE中使用的绩效评估系统的有用性，充分性和有效性。本文适合于有关NPM概念实施的世界研究范围，并使用新制度经济学更好地了解公共部门中管理会计的实施。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号