Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited.
Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America.
It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.
Table of Contents
PART I. Introduction and context
1. Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice: An introduction
PART II. Australasia
2. From inputs-outputs to outcome-based approaches to government budgeting: Insights from Australia
Zahirul Hoque and Thiru Thiagarajah
3. Outcome-based metrics and research measurement in Australian higher education
Ann Sardesai and James Guthrie
4. Embedding a risk management framework in public sector governance, performance and accountability practices: Insights from Australia
5. Managing Wellbeing Outcomes-Based Approach to Public Sector Accountability in New Zealand
Part III. U.K. and Europe6. Results, Results, Results: Can Outcome Budgeting Deliver?
Irvine Lapsley and Arthur Midwinter
7. Outcome Orientation in Austria: How Far Can Late Adopters Move?
Tobias Polzer and Johann Seiwald
8. Common chart of accounts: Calculating unit costs at universities
Jesper M. Banghøj, Leif Christensen, Jytte Gambo Larsen, Carsten Rohde, Thomas Skinnerup and Peter Skærbæk
9. The Chain of Control in Results-Based Management in Finnish Universities
Marko Järvenpää, Kirsi-Mari Kallio, Tomi Kallio and Antti Rautiainen
10. Outcome-based performance budgeting in German and Dutch local government
Christoph Reichard and Jan van Helden
11. Performance measurement and management in co-production: An explorative analysis
Pasquale Ruggiero, Daniela Sorrentino and Riccardo Mussari
12. Toward outcome-based approaches in higher education in two Nordic countries
Giuseppe Grossi, Eva Lövstål, Sara Giovanna Mauro and Lotta-Maria Sinervo
13. The (non-)adoption of outcome-based performance management: evidence from Swedish central government
14. Performance budgeting across government levels in Russia: from dialogic aspirations to monologic implementation
Evgenii Aleksandrov, Igor Khodachek and Anatoli Bourmistrov
Part IV. North America
15. Performance Budgeting Reform in the U.S. – An Unfinished Journey
Alfred Tat-Kei Ho
16. Performance metrics as moral inscriptions: Ontario’s changing University funding model
Matthäus Tekathen, Majidul Islam and Gary Spraakma
17. Visual boards as a medium for a relational-based approach
Elodie Allain, Celia Lemaire and Lux Gulliver
Zahirul Hoque PhD (Manchester), FCPA, FCMA is a Professor of Management Accounting/Public Sector and Executive Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School at La Trobe University, Melbourne, Australia.