This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspec...This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.展开更多
The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational st...The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China＇s 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.展开更多
Concern for the environmental impact of organizations＇ activities has led to the recognition and demand for organizations to manage and report on their carbon footprint. However, there is no limit as to the areas of ...Concern for the environmental impact of organizations＇ activities has led to the recognition and demand for organizations to manage and report on their carbon footprint. However, there is no limit as to the areas of carbon footprints required in such annual environmental reports. To deliver improvements in the quality of carbon footprint management and reporting, there is a need to identify the main elements of carbon footprint strategy that can be endorsed, supported and encouraged by facility managers. The study investigates carbon footprint elements managed and reported upon by facility manager in the UK. Drawing on a questionnaire survey of 256 facility managers in the UK, the key elements of carbon footprints identified in carbon footprint reports are examined. The findings indicate that the main elements are building energy consumption, waste disposal and water consumption. Business travel in terms of using public transport, air travel and company cars are also recognized as important targets and objectives for the carbon footprint strategy of several FM （facilities management） organizations.展开更多
Nowadays, the public sector plays an important role when it comes to economic development and growth of a country. The most important chapter is ＂the evaluation of public servants＂. The analysis for the evaluation a...Nowadays, the public sector plays an important role when it comes to economic development and growth of a country. The most important chapter is ＂the evaluation of public servants＂. The analysis for the evaluation and subsequently the personal development and career planning of human resources based on both academic theories and their practical implementation. The new model is based on proportionality and administrative Europeanization, which creates formal and informal rules, modern processes of public policy that will shape common beliefs and values incorporated in the specific national policies. Performance appraisal is the process by which organizations evaluate job performance. The aim of this paper is to provide a comprehensive narration for the performance management in modem public sector, to explain the uses of performance appraisals, to describe the methods of the evaluation and to analyze the role of evaluation.展开更多
Promoting social administration and public service standardization vigorously is an important and effective measure to strengthen social administration and public service functions by Chinese government. This article ...Promoting social administration and public service standardization vigorously is an important and effective measure to strengthen social administration and public service functions by Chinese government. This article studies the status of social administration and public service standardization in China from national, industrial and provincial (local) levels. And then, this article analyzes the development trend of social administration and public service standardization in China.展开更多
The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in orde...The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.展开更多
From the perspective of public administration, China＇s government re tbrm coincides with China＇s 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us ...From the perspective of public administration, China＇s government re tbrm coincides with China＇s 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China＇s central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China＇s government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China＇s government reform, this paper points out the trends of China＇s government reform. In this paper, the authors try to study the micro and macro motivations of China＇s governmental reform by using public choice theory, and briefly comment on the ＂super ministry system.＂ .展开更多
The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relations...The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
The paper focuses on the increasing development of e-services and an increase in interest in them. With e-government is developed, a collaboration between employees of public administration at different levels of the ...The paper focuses on the increasing development of e-services and an increase in interest in them. With e-government is developed, a collaboration between employees of public administration at different levels of the natural or legal persons according to their needs. The paper presents the electronic platforms of public administration services in Poland. The analysis of e-government was conducted based on selected statistics from reports prepared by the United Nations in 2010 and 2012. The data for the European Union and Poland are summarized in the table in order of occupied places in the ranking and evaluation of e-government and e-services in Poland on the background of world and the European Union are presented in the form of graphs.展开更多
From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the ed...From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the educational products in the field of management and public administration in the market economy,this paper analyzes the strengths,weaknesses,opportunities and threats in the development of continuing education in universities.From the four aspects of product,price,place and promotion,we summarize the concrete measure which may provide the reference to develop continuing education.展开更多
The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statist...The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.展开更多
A VM （value management） approach was developed that better suits the culture and the context of the SPS （Saudi Public Sector）. This approach provided a comprehensive assessment of VM at institutional, organization...A VM （value management） approach was developed that better suits the culture and the context of the SPS （Saudi Public Sector）. This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF （Ministry of Finance）. Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.展开更多
文摘This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.
文摘The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China＇s 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.
文摘Concern for the environmental impact of organizations＇ activities has led to the recognition and demand for organizations to manage and report on their carbon footprint. However, there is no limit as to the areas of carbon footprints required in such annual environmental reports. To deliver improvements in the quality of carbon footprint management and reporting, there is a need to identify the main elements of carbon footprint strategy that can be endorsed, supported and encouraged by facility managers. The study investigates carbon footprint elements managed and reported upon by facility manager in the UK. Drawing on a questionnaire survey of 256 facility managers in the UK, the key elements of carbon footprints identified in carbon footprint reports are examined. The findings indicate that the main elements are building energy consumption, waste disposal and water consumption. Business travel in terms of using public transport, air travel and company cars are also recognized as important targets and objectives for the carbon footprint strategy of several FM （facilities management） organizations.
文摘Nowadays, the public sector plays an important role when it comes to economic development and growth of a country. The most important chapter is ＂the evaluation of public servants＂. The analysis for the evaluation and subsequently the personal development and career planning of human resources based on both academic theories and their practical implementation. The new model is based on proportionality and administrative Europeanization, which creates formal and informal rules, modern processes of public policy that will shape common beliefs and values incorporated in the specific national policies. Performance appraisal is the process by which organizations evaluate job performance. The aim of this paper is to provide a comprehensive narration for the performance management in modem public sector, to explain the uses of performance appraisals, to describe the methods of the evaluation and to analyze the role of evaluation.
文摘Promoting social administration and public service standardization vigorously is an important and effective measure to strengthen social administration and public service functions by Chinese government. This article studies the status of social administration and public service standardization in China from national, industrial and provincial (local) levels. And then, this article analyzes the development trend of social administration and public service standardization in China.
文摘The influence of the New Public Management （NPM） principles in Portuguese Public Administration, particularly in higher education, has led these institutions on a path of adaptation of structures and systems in order to improve their decision-making processes. Public organizations must, at the present, to consider the strategic issues that are of vitally importance to their survival. In this context, the Balanced Scorecard （BSC）, due to its intrinsic characteristics, is presented as value added in attempts to link the set of objectives with the corporate strategy; determining, a priori, a course of action that must be constantly monitored. Our research analyzes the issues underlining the development of a model of performance management based on the BSC and formatted to a higher education institution （HEI）. The analysis of the results confirms the viability of applying an evaluation model constructed within a specific framework. In addition, the analysis attests the importance of performance indicators in this model of evaluation, specifically those of accounting, and consequently, the added contribution they can make in the process of decision-making within HEI, particularly, in current times when the priority is to achieve more with fewer resources.
文摘From the perspective of public administration, China＇s government re tbrm coincides with China＇s 30 years of reform and opening-up. Therefore, government reform, in particular central government reform, provides us another perspective to look at the past 30 years of reform and opening-up. Although China＇s central government has gone through six rounds of reform over the past three decades, goverument reforms still face major challenges. Approached from the relationship between the transformation of the social order and government reform, this paper tries to understand the basic logic behind China＇s government reform. By reviewing the history of institutional reform and analyzing current restrictions that confront China＇s government reform, this paper points out the trends of China＇s government reform. In this paper, the authors try to study the micro and macro motivations of China＇s governmental reform by using public choice theory, and briefly comment on the ＂super ministry system.＂ .
文摘The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
文摘The paper focuses on the increasing development of e-services and an increase in interest in them. With e-government is developed, a collaboration between employees of public administration at different levels of the natural or legal persons according to their needs. The paper presents the electronic platforms of public administration services in Poland. The analysis of e-government was conducted based on selected statistics from reports prepared by the United Nations in 2010 and 2012. The data for the European Union and Poland are summarized in the table in order of occupied places in the ranking and evaluation of e-government and e-services in Poland on the background of world and the European Union are presented in the form of graphs.
文摘From the perspective of marketing theory and the premise of SWOT theory analysis,this paper puts forward the basic strategies of developing continuing education based on 4Ps theory in universities.Combined with the educational products in the field of management and public administration in the market economy,this paper analyzes the strengths,weaknesses,opportunities and threats in the development of continuing education in universities.From the four aspects of product,price,place and promotion,we summarize the concrete measure which may provide the reference to develop continuing education.
文摘The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.
文摘A VM （value management） approach was developed that better suits the culture and the context of the SPS （Saudi Public Sector）. This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF （Ministry of Finance）. Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.
