European Parliament Library

Budgeting and performance management in the public sector, Sara Giovanna Mauro

Label
Budgeting and performance management in the public sector, Sara Giovanna Mauro
Language
eng
Index
index present
Literary Form
non fiction
Main title
Budgeting and performance management in the public sector
Nature of contents
bibliographydictionaries
Oclc number
12514423391237652597
Responsibility statement
Sara Giovanna Mauro
Series statement
Routledge Focus on Accounting and Auditing
Summary
"Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM - New Public Management, NPG - New Public Governance, and PV - Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting"--, Provided by publisher
Table Of Contents
Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- Acknowledgement -- Introduction -- Reform paradigms in the public sector: In the quest for what? -- Organization of the book -- References -- Chapter 1 New Public Management and its heritage -- 1.1 The heritage of NPM: Performance meanings and practices -- 1.2 The rise and decline of NPM: A 'golden age and cage' -- References -- Chapter 2 Empirical evidence on reforms in the NPM era -- 2.1 Performance: Empirical insights into conceptualization and measurement -- 2.2 Budgeting: Empirical insights into performance-based budgeting -- References -- Chapter 3 A post-NPM era: New Public Governance and Public Value -- 3.1 New Public Governance -- 3.2 Public Value -- References -- Chapter 4 Empirical evidence on reforms in the post-NPM era -- 4.1 Performance: Empirical insights into participatory practices -- 4.2 Budgeting: Empirical insights into participatory budgeting -- References -- Chapter 5 Conclusions -- 5.1 NPM, NPG, and PV: A needed co-existence? -- 5.2 What's next? -- References -- Index
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