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This book considers how the practical and public policy relevance
of research might be increased, and academics and practitioners can
better engage to define research agendas and deliver findings
relevant to accounting and accountability in the public services.
To do so, an international comparative analysis of the
research-practice gap in public sector accounting has been
undertaken. This involved academic perspectives from over twenty
countries, and practitioner perspectives from leading international
professional accounting bodies actively involved in the public
services arena. It was found that research is valued for informing
practice, but engaging at a high level of policy engagement has
been primarily by a small group of experienced researchers. For
other researchers the impact accomplished may not always be valued
highly in the academic community relative to other, more scholarly,
activities. The book therefore looks at how engagement and impact
between academics and practitioners can be increased.
This volume provides a unique insight into the ways local
governments have maintained financial resilience in the face of the
significant challenges posed by the era of austerity. Taking an
international perspective, it provides an enlightening and
practical analysis of the different capacities and responses that
local governments deploy to cope with financial shocks.Moving
beyond traditional approaches dealing with financial stress, the
financial resilience perspective reveals a wider range of
organisational responses and enables consideration of the dynamic
role played by internal and external contextual factors. The
international case study approach allows for a comparative analysis
of financial resilience in the context of different administrative
and policy environments. By providing a unifying view of financial
resilience, the importance of building resilience into
organisational financial management is demonstrated, uncovering the
relative effectiveness of different resilience building approaches.
This edited volume is a valuable source for practitioners and
academics, as well as students of public policy, public management
and financial management.
This volume provides a unique insight into the ways local
governments have maintained financial resilience in the face of the
significant challenges posed by the era of austerity. Taking an
international perspective, it provides an enlightening and
practical analysis of the different capacities and responses that
local governments deploy to cope with financial shocks.Moving
beyond traditional approaches dealing with financial stress, the
financial resilience perspective reveals a wider range of
organisational responses and enables consideration of the dynamic
role played by internal and external contextual factors. The
international case study approach allows for a comparative analysis
of financial resilience in the context of different administrative
and policy environments. By providing a unifying view of financial
resilience, the importance of building resilience into
organisational financial management is demonstrated, uncovering the
relative effectiveness of different resilience building approaches.
This edited volume is a valuable source for practitioners and
academics, as well as students of public policy, public management
and financial management.
Worldwide, universities have recently been the object of large
reform processes, facing strong pressure not only from their
institutional environment to offer new programs and to adopt new
governance and management systems to keep up with the growing
competition in the higher education sector but also because of
calls for an increase in the efficiency and effectiveness of
academic institutions. The authors discuss the introduction of
managerial approaches of university governance and the effects on
the challenges and threats to treat universities like private
for-profit businesses.
Bereits seit uber 20 Jahren sind in einem Grossteil der westlichen
Industriestaaten - und mittlerweile auch in einigen
Entwicklungslandern - Reformen zu be- achten, die darauf abzielen,
die Leistungsfahigkeit und Transparenz von Staat und Verwaltung zu
erhohen. Im deutschsprachigen Raum sind es in erster Linie die
Kommunalverwaltungen, die im Blickpunkt zahlreicher
Reformaktivitaten stehen. Kommunen sind aufgrund der geringen
Distanz und den direkten und vielfaltigen Kontaktmoglichkeiten zu
Burgerinnen und Burgern von hohem - mokratischen Stellenwert - sie
ubernehmen wichtige Versorgungs-, Leistungs-, Fursorge-, Vollzugs-
und Planungsfunktionen. Im Hinblick auf die offentliche
Aufgabenerfullung und ihre Bedeutung fur die Lebensverhaltnisse der
Burger- nen und Burger wird ihnen ebenfalls eine zentrale Rolle
zugesprochen. Die V- anderungen von politischen, finanziellen,
wirtschaftlichen und auch gesellscha- lichen Rahmenbedingungen
schlagen unmittelbar auf diese Ebene durch und stellen hohe
Anforderungen an eine effektive kommunale Steuerung. Frau Saliterer
nimmt sich in der vorliegenden Arbeit dieser Thematik an und geht
der Frage nach, wie gesamtkommunale Ziel- und Erfolgssteuerung -
fektiver gestaltet werden kann. In diesem Sinne entwickelt die
Autorin ein - fassendes und theoretisch basiertes Modell fur eine
ganzheitliche kommunale Steuerung auf Basis von Kennzahlen und
Indikatoren, um damit Ansatzpunkte fur zukunftige
Reformbestrebungen zu liefern."
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