Management Accounting In Public Service Decision Making


Management Accounting In Public Service Decision Making
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Management Accounting In Public Service Decision Making


Management Accounting In Public Service Decision Making
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Author : Malcolm J. Prowle
language : en
Publisher: Routledge
Release Date : 2020-12-29

Management Accounting In Public Service Decision Making written by Malcolm J. Prowle and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-29 with Business & Economics categories.


Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.



Value Based Management In Government


Value Based Management In Government
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Author : Douglas W. Webster
language : en
Publisher: John Wiley & Sons
Release Date : 2020-01-29

Value Based Management In Government written by Douglas W. Webster and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-29 with Business & Economics categories.


Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.



Outcome Based Performance Management In The Public Sector


Outcome Based Performance Management In The Public Sector
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Author : Elio Borgonovi
language : en
Publisher: Springer
Release Date : 2017-07-17

Outcome Based Performance Management In The Public Sector written by Elio Borgonovi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-17 with Business & Economics categories.


This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues. These are complex policy problems, underlying high risk and uncertainty, and a high interdependency among variables affecting them. Such problems cannot be clustered within the boundaries of a single organization, or referred to specific administrative levels or ministries. They are characterized by dynamic complexity, involving multi-level, multi-actor and multi-sectoral challenges. In the last decade, a number of countries have started to develop new approaches that may enable to improve cohesion, to effectively deal with wicked problems. The chapters in this book showcase these approaches, which encourage the adoption of more flexible and pervasive governmental systems to overcome such complex problems. Outcome-Based Performance Management in the Public Sector is divided into five parts. Part 1 aims at shedding light on problems and issues implied in the design and implementation of “outcome-based” performance management systems in the public sector. Then Part 2 illustrates the experiences, problems, and evolving trends in three different countries (Scotland, USA, and Italy) towards the adoption of outcome-based performance management systems in the public sector. Such analyses are conducted at both the national and local government levels. The third part of the book frames how outcome-based performance management can enhance public governance and inter-institutional coordination. Part 4 deals with the illustration of challenges and results from different public sector domains. Finally the book concludes in Part 5 as it examines innovative methods and tools that may support decision makers in dealing with the challenges of outcome-based performance management in the public sector. Though the book is specifically focused on a research target, it will also be useful to practitioners and master students in public administration .



Financial Sustainability Of Public Sector Entities


Financial Sustainability Of Public Sector Entities
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Author : Josette Caruana
language : en
Publisher: Springer
Release Date : 2019-03-01

Financial Sustainability Of Public Sector Entities written by Josette Caruana and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-01 with Political Science categories.


This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.



Management Accounting In Local Government


Management Accounting In Local Government
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Author : M. W. Pendlebury
language : en
Publisher:
Release Date : 1985

Management Accounting In Local Government written by M. W. Pendlebury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with England - Local government - Management accounting categories.




The Public Sector Accounting Accountability And Auditing In Emerging Economies


The Public Sector Accounting Accountability And Auditing In Emerging Economies
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Author :
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-10-16

The Public Sector Accounting Accountability And Auditing In Emerging Economies written by and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-16 with Business & Economics categories.


Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.



Public Sector Accounting And Budgeting For Non Specialists


Public Sector Accounting And Budgeting For Non Specialists
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Author : G. Jan van Helden
language : en
Publisher: Bloomsbury Publishing
Release Date : 2017-09-16

Public Sector Accounting And Budgeting For Non Specialists written by G. Jan van Helden and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-16 with Business & Economics categories.


Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.



Public Sector Financial Management


Public Sector Financial Management
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Author : Andreas Bergmann
language : en
Publisher: Pearson Higher Ed
Release Date : 2010-02-02

Public Sector Financial Management written by Andreas Bergmann and has been published by Pearson Higher Ed this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-02 with Business & Economics categories.


Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.



Tools For Decision Making


Tools For Decision Making
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Author : David N. Ammons
language : en
Publisher: Routledge
Release Date : 2021-09-09

Tools For Decision Making written by David N. Ammons and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-09 with Political Science categories.


This book guides readers to the mastery of a wide array of practical analytic techniques useful to local governments. Written in an easy-to-read style with an emphasis on providing practical assistance to students, local government practitioners, and others interested in local government performance, this updated third edition features analytic methods selected for their relevance to everyday problems encountered in city and county governments. The authors outline a variety of practical techniques including the simplest that the fields of management, public administration, policy analysis, and industrial engineering have to offer. Each analytic technique is introduced in the context of a fictitious case presented over a few pages at the beginning of that technique’s chapter. Contents include demand analysis, work distribution analysis, process flow-charting, inflation adjustments, annualizing capital costs, staffing analysis, identifying full costs of a program or service, present value analysis, life-cycle costing, lease/buy analysis, cost-effectiveness analysis, benchmarking analysis, and more. This updated third edition features a dramatic expansion of Excel-based applications, plus templates and exercises accompanying many of the chapters and available online. New chapters prepare readers to: • use statistical tests to identify significant differences in performance averages; • construct Pareto charts; • develop cause-and-effect diagrams; • prepare control charts; • detect possible discrimination in hiring and appointment practices; and • present analytic evidence more effectively. This book is an essential resource for students and instructors of public administration courses on analysis, methods, evaluation, productivity improvement, and service delivery. Online resources for this book, including Excel templates, are available at https://toolsfordecisionmaking.sog.unc.edu



Value Based Management In Government


Value Based Management In Government
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Author : Douglas W. Webster (Cokins, Gary)
language : en
Publisher:
Release Date : 2021

Value Based Management In Government written by Douglas W. Webster (Cokins, Gary) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.


Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization's key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations.Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes.Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book:Discusses a framework for balancing and integrating cost, performance, and riskExplains IT systems integration issues related to activity-based cost management (ABC/M)Addresses why some ABC/M implementation projects fail to meet expectationsDescribes how quality management efforts can be measured in financial termsExplores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis)Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making.Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.