ON THE ISSUE OF IMPLEMENTING ELEMENTS OF THE MANAGEMENT ACCOUNTING AND CONTROLLING SYSTEM IN PUBLIC SECTOR ORGANIZATIONS

2020 ◽  
Author(s):  
Владлен Николаевич Ахтияйнен ◽  
Юлия Александровна Котлова
Keyword(s):  
Public Sector ◽  
Strategic Management ◽  
Public Administration ◽  
Management Accounting ◽  
Management Decisions ◽  
The Public ◽  
Controlling System ◽  
Public Sector Organizations

В статье обоснована необходимость внедрения элементов управленческого учета и контроллинга в организациях бюджетного сектора и в связи с этим предложена дополнительная классификация кодов операций сектора государственного управления, позволяющая сформировать более информативную базу для оптимизации стратегических решений управления в учреждениях госсектора. He article substantiates the need to introduce elements of management accounting and controlling in organizations of the budget sector, and in this regard, an additional classification of codes of operations of the public administration sector is proposed, which allows creating a more informative base for optimizing strategic management decisions in public sector institutions.

CAPAM Symposium on Networked Government: The public service as a learning organization: the Malaysian experience

2005 ◽  
Vol 71 (3) ◽  
pp. 463-474 ◽  
Author(s):  
Malek Shah Bin Mohd. Yusoff
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Service ◽  
Organizational Boundaries ◽  
Institute Of Public Administration ◽  
The Public ◽  
The People ◽  
Public Sector Organizations ◽  
Common Purpose ◽  
The Government

Current environmental demands require public sector organizations to respond effectively and efficiently to the needs of the people and the nation. Given the bureaucratic nature of public sector organizations, where change and responsiveness are difficult to achieve, this paper highlights some of the issues that need attention to transform public sector organizations into learning organizations. It also examines some of the initiatives taken by Malaysia in general and INTAN (the National Institute of Public Administration) in particular to help enhance learning in the public sector so that the various components of the government machinery can work together across organizational boundaries for a common purpose, responding effectively to challenges, as well as delivering integrated and customer-centric services.

scholarly journals An Overview on the Public Relations Strategic Management in Public Sector Organizations

2019 ◽  
Vol 5 (1) ◽  
pp. 73-80
Author(s):  
Darmawan Sidiq ◽  
Rudy M Harahap
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Relations ◽  
Strategic Management ◽  
Public Communication ◽  
The Public ◽  
Tailored Messages ◽  
Public Sector Organizations ◽  
Communication Programs ◽  
Basic Concepts

Public relations are an important aspect that must be considered by public sector organizations to achieve its objectives. Strategic management is a valuable tool to aid public sector organizations in developing its public communication programs regarding the public relations. This paper attempts to explore the basic concepts that is important regarding the issue through literature review of several previous studies on public relations strategic management in public sector organizations. From these literature, this paper concludes that in order to achieve its public relations objectives, public sector organizations will have to: identify the groups that make up the public, understand the positioning of the organizations as well as the public groups; choose the best public relations strategy; and formulate the tailored messages to be communicated to each public groups according to the strategy chosen by the organization.

The Wonderland of Public Administration Reforms

1989 ◽  
Vol 10 (4) ◽  
pp. 531-548 ◽  
Author(s):  
Barbara Czarniawska-Joerges
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Organizational Forms ◽  
Organizational Life ◽  
The Public ◽  
Public Sector Organizations

The students of public sector organizations are often surprised by the phenomenon of repetitive, costly and inconclusive reforms, which seem to be an unavoidable part of the public sector landscape. One possible reaction to it is to make a rationalistic critique and then to issue recommendations for improvement. An alternative is to look for a different perspective in analyzing functions of reform. A study of Sub-municipal Committee reform in Swedish municipalities is analyzed in terms of a symbolic accomplishment. In the light of the results, it is somewhat doubtful whether so-called reforms change organizational forms, but they do help to re-shuffle power, achieve a renewed legitimacy, re-socialize organization members and, in general, introduce variety into routines of organizational life.

scholarly journals Theoretical bases of research of influence of organizational culture on administrative efficiency

2019 ◽  
Vol 12 (2) ◽  
pp. 13-25
Author(s):  
Oleh Zubchyk ◽  
Kamal Karim Kamiran
Keyword(s):  
Economic Development ◽  
Organizational Culture ◽  
Public Sector ◽  
Public Administration ◽  
The Public ◽  
Administrative Efficiency ◽  
Iraqi Kurdistan ◽  
Public Sector Organizations ◽  
Socio Economic Development ◽  
The Impact

The impact of organizational culture on administrative efficiency is a little-studied scientific problem in the field of public administration in Ukraine. Although public administration is being reformed in Ukraine, little attention is being paid to this problem. However, scholars pay attention to the culture of the organization as an economic phenomenon. Various aspects of organizational culture as a transcultural phenomenon are considered. The authors note that organizations in the economic sector quickly took an active position in the use of organizational culture. Organizational culture is studied as an important factor in forming and increasing the competitiveness of enterprises due to the possibility of influencing administrative efficiency. The public sector views administrative efficiency differently: as a social platform for employed citizens. As a result, numerous problems of low administrative efficiency of public sector organizations, unreasonable huge costs, and losses are a burden on the public budget. As a result, inefficient use of public finances delays the socio-economic development of society. This paper discusses the possible causes of this situation. First, cultural management practices in public sector organizations in such societies are deeply rooted in a traditional management culture that has a strong bureaucratic basis. Administrative efficiency is seen not as a result but as a process. Secondly, in the field of science of public administration and administration, the scientific and methodological support of the study of administrative efficiency is insufficiently developed. The authors argue that the study, conceptualization, and operationalization of the impact of organizational culture on administrative efficiency in the context of socio-economic development of a developing country or region is an important scientific problem in public administration (for example, Ukraine, Iraqi Kurdistan). Thus, this study is aimed at developing theoretical and methodological support for the study of assessing the direct and indirect effects of organizational culture on organizational activities and administrative efficiency in the public sector. The example of Ukraine and Iraqi Kurdistan are two different traditions of organizational culture with a common problem of low administrative efficiency. The authors propose research that covers the descriptive design of a methodology for studying the impact of organizational culture on administrative efficiency: first, the analysis of the concept of administrative efficiency, and secondly, the analysis of the concept of organizational culture in relation to administrative efficiency. Methodology: analysis and synthesis when considering strategies, programs, ratings of public sector organizations, in particular, ministries, departments, local governments, which allow analyzing the main directions of reform activities and scientific support of research on the impact of organizational culture on administrative efficiency; methods of systematization and comparison, which were used in determining the nature and features of the impact of organizational culture on administrative efficiency. It is emphasized that such research will provide a deeper understanding of organizational culture and its relationship to administrative efficiency in the public sector. This will have a positive impact on the development of strategies and policies for governance reform and socio-economic development in developing countries and regions.

Transforming Public Organizations with Strategic Management and Strategic Leadership

1993 ◽  
Vol 19 (2) ◽  
pp. 299-347 ◽  
Author(s):  
Paul C. Nutt ◽  
Robert W. Backoff
Keyword(s):  
Public Sector ◽  
Strategic Management ◽  
Transformational Change ◽  
Radical Change ◽  
Public Organizations ◽  
Strategic Leadership ◽  
The Public ◽  
Public Sector Organizations ◽  
Strategic Leaders ◽  
Key Questions

This article suggests how to transform public sector organizations using strategic management and strategic leadership. We summarize the theory and process of strategic management and strategic leadership and suggest propositions that identify key questions in using these processes for the transformational change of public organizations. The propositions consider the unique needs posed by the public sector, the way transformational or radical change must be carried out in and for this type of organization, and how a transformation will redirect and channel the energies of strategic leaders in the future.

scholarly journals Methodological Aspects of Monitoring Implementation in Public Sector Organizations

2018 ◽  
pp. 230-234
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Management System ◽  
Process Approach ◽  
The Public ◽  
Methodological Basis ◽  
Public Sector Organizations ◽  
Methodological Aspects ◽  
Monitoring Quality

In this paper the monitoring implementation is considered in systemic and process approaches, in these approaches monitoring is integrated into controlling and planning functions, respectively. The shortcomings of this integration were identified. The process approach is currently used in public administration, but the monitoring quality cannot be described as high. It was proved that for indicative management integration with organizing function is required. This statement is based on monitoring place in the overall indicative management system and its methodological basis, including the concept of monitoring, object and subject of research, its goals and functions. The target, structural and functional focus of monitoring in relation to the public sector organizations indicative management was identified.

scholarly journals EUROPEAN IMPROVEMENT MODEL FOR CAF PUBLIC SECTOR ORGANIZATIONS – EXPERIENCE OF PILOT IMPLEMENTATION IN RUSSIA

2020 ◽  
Author(s):  
Маркварт Эмиль ◽  
◽  
Маслов Дмитрий ◽  
Лаврова Татьяна ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Local Governments ◽  
Control Function ◽  
Performance Measurement System ◽  
Self Assessment ◽  
The Public ◽  
Public Sector Organizations ◽  
Pilot Implementation

The need for a full-fledged performance measurement system in field of quality of the public administration in Russia remains on the agenda in the light of strategic initiatives for the development of the country. The existing approaches to quality assessment, based on ranking and rating, perform a control function, but do not give government bodies at various levels, local governments, public sector organizations the necessary tools to improve performance. In this regard, in recent years, Russia has been in search of models, methods of increasing efficiency and improving the quality of activities of state and municipal authorities and public sec-tor organizations. The article is devoted to one of the modern models of quality management in the field of public administration – the European model for improving the activities of public sector organizations through the self-assessment – the Common Assessment Framework (CAF model) and the possibilities of its application in Russia. The article was prepared as part of the research of the state assignment of the RANEPA.

scholarly journals THE ALGORITHM OF ORGANIZATION OF FINANCE OF THE PUBLIC SECTOR

2020 ◽  
pp. 25-34
Author(s):  
Ольга Владиленовна Макашина ◽  
Наталия Сергеевна Красникова
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Statistical Data ◽  
Point Of View ◽  
Practical Application ◽  
The Public ◽  
Starting Point ◽  
The Impact ◽  
The International Monetary Fund

The purpose of the study was to identify the reasons why there was a need to form a new model of public sector finance and develop an algorithm for organizing public sector finance. The article compares the provisions of the guidelines developed by the international monetary fund on public finance statistics. The authors proceeded from the guidelines that the starting point for the organization of public sector Finance was the identification of institutional units and activities that relate to the public sector. This made it possible to determine the composition of public sector finances. The purpose of the organization of public sector finance is to meet the socio-economic needs of society, ensuring compliance with the appropriate level of national security. The need for the functioning of institutional units in the public sector is related to the fact that it would be impossible to meet public needs on a purely entrepreneurial basis. It is determined that the practical application of the principles of classification of sectors will be required in cases where it is necessary to find out whether a particular entity belongs to institutional units and, if so, to which sector (either to the public administration sector or to state corporations). The paper shows that from the point of view of the impact on fiscal policy, public sector finances include the finances of the public administration sector, which in turn consists of institutional units that are mainly engaged in non-market activities, and the finances of state corporations (organizations). The proposed approach to the organization of public sector Finance based on the concept of institutional units will increase the availability of key statistical data. This is certainly in line with the desire of most countries to increase transparency and accountability in the public sector. In addition, it helps to identify shortcomings at the early stages of the deterioration of the financial situation in the country and to take timely corrective measures

scholarly journals Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Linda Höglund ◽  
Mikael Holmgren Caicedo ◽  
Maria Mårtensson ◽  
Fredrik Svärdsten
Keyword(s):  
Public Sector ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Design Methodology ◽  
Management Accounting ◽  
Content Type ◽  
The Public ◽  
Strategic Management Accounting ◽  
The Government ◽  
Empirical Material

PurposeThe objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.Design/methodology/approachThe empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.FindingsThe study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.Originality/valueThe paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.

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