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ManagementAccountingResearch15(2004)

243–245

Editorial

Managementaccountinginthenewpublicsector

ThisspecialissueofManagementAccountingResearchisdevotedtoaselectionofpaperswhichwere

presentedattheEIASMPublicSectorConferencewhichwasheldatUniversityCollege,Dublin,in

September2002.Thepapersincludedinthisissuefocusondifferentdimensionsofmanagementand

managementaccountingintwodifferentsettings:government(includinglocal,stateandcentralgovern-

ment),andinhealthcare(withinternationalcomparativestudies).Allofthesestudiesexhibitelementsof

thecharacteristicsofthe‘NewPublicSector’:theincreasedsignificanceofmanagementoverold-style

publicadministrationwithitspreoccupationwithrules,proceduresandbureaucracy.TheNewPublic

Sectorplacesincreasedemphasisonincentivesandonresults,particularlyinawaywhichshiftspublic

sectorcorporatesandtheiremployeesawayfromtheirtraditional‘producer-driven’ethostowardsbe-

haviourwhichismoreresponsivetocitizensascustomersofservices.Theroleofmanagementaccounting

inthischangeprocessisthefocusofthepapersincludedhere.

Theprocessofchangeinthepublicsectorcanbecharacterisedinanumberofways.Here,weusethe

frameworkdevelopedbyCostello(1994)andusedbyLapsleyetal.(2003),inwhichaccountinginnova-

tionscanbeseenasoperatingatthreelevels:(1)developmental,(2)transitional,and(3)transformational,

whicharedefinedasfollows:

1Developmental

–Changingtheorganisationbytheintroductionofanewtechnologyorspecificmanagementpractice.

2Transitional

–Theintroductionofnewtechniques,methods,proceduresorserviceswhichleadtotheintroduction

ofnewstructuresandthereorganisationoftheentity.

3Transformational

–Theintroductionortheevolutionofanewstructurewhichalsoresultsinachangeintheorganisational

strategyandvision.

ThestudybyLapsleyetal.(2003)foundthatchangemechanismssuchasbudgetaryreforms,VFM

studies,ITinitiativesandtheuseofagentsofchange,suchasmanagementconsultants,didnotachieve

transformationalchange.Thesechangemechanismswere,atbest,transitional(thisappliestoVFM

andmanagementconsultants)andpredominantlydevelopmental(thisappliestobudgetaryreforms,IT

1044-5005/$–seefrontmatter©2004ElsevierLtd.Allrightsreserved.doi:10.1016/j.mar.2004.06.002244Editorial/ManagementAccountingResearch15(2004)243–245

initiatives,andmostoftheworkofmanagementconsultants).However,theLapsleyetal.(op.cit.)

studyappliestotheUKonly.ThisspecialissueofMARextendstheirperspectiveofmanagement

accountingandmanagementchangetoothercountries:NewZealand(NewberryandPallot),Australia

(Carlin),Netherlands(Budding),Sweden(AidemarkandLindqvist),Nordiccountries(Pettersen)anda

comparativestudyofUK,GermanandItalianhealthcare(Jacobs,MarconandWitt).Thesestudieslook

atdifferentsegmentsofthepublicsectoroftheseeconomies—central,stateandlocalgovernmentreforms

ofhealthcaresystems,andmanagementpracticeswithinhospitals.Theyneverthelessprovideapicture

ofvariability—ofchangeswhichmightberegardedasdevelopmental,transitionalortransformational

(inthesensedepictedabove).

NewberryandPallot’sstudyofcentralgovernmentinNewZealand,inthisissue,portraysanelement

ofthatcountry’sreforms,whichmightbeseenascontributingtothetransformationofitsprivatesector.

However,thisstudystrikesacautionarynote,financialincentivesforNewZealandgovernment(based

oncapitalcharges,departmentalsurpluses,interestearnedoncashbalancesandperformance-relatedpay

forchiefexecutives),haveresultedintheerosionofdepartmentalresources,inhibitingserviceprovision

andmanagerialaction.Inthisway,thetransformationachievedmayhavedifferentoutcomesfromthat

intended.TheNewberryandPallotstudysuggeststhatthe‘transparency’argumentsadvancedinfavour

ofthesemanagerialreformsarehollow.ThisobservationisalsofoundinCarlin’sstudyinthisissue,in

whichthefrequencyofreformsofentitiesintheVictorianstatearesuchthatactualperformanceoutcomes

arerarelyreporteduponand‘targets’arethemajorformsofpublicaccountability.Thisparticularmani-

festationofperformancemeasurementfallsshortoftheCostello‘developmental’changestate.However,

theBuddingstudyofDutchmunicipalitiesinthisissueprovidesacontrastingpicture.Thiscategorises

theDutchmunicipalitiesasNewPublicManagement(NPM)ornon-NPM.Bothkindsoflocalauthori-

tiesexhibithighdegreesofpublicaccountability,althoughtheNPMauthoritieshavegreatersensitivity

toenvironmentaluncertaintiesintheirplanningwhichBuddingattributestotheirgreatermanagement

sophistication—aprimafaciecaseoftransformation.

Theexperiencesofmanagementandmanagementaccountingreformsinhealthcarealsoexhibit

differencesaccordingtothenationalsetting,aswillbeseeninthreefurtherpapersinthisissue.Aidemark

andLindqvist’spaperreportsonastudyoftransformationinSwedishhealthcare:twopublicservice

hospitalswereconvertedtolimitedcompanies.Thischangehadprofoundeffects,withthehospital

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审计研究必读国外文献(适用于会计学研究生)

审计研究必读国外文献(适用于会计学研究生)

审计研究必读国外文献（适用于会计学研究生）

审计研究领域的重要国外文献众多，以下是适用于会计学研究生的几篇必读文献，以及对其内容的简要介绍。

1. "An empirical investigation of the market for audit

services in the public sector" by Armstrong, Peters, and Soo

(1995)

这篇文章研究了公共部门审计服务市场的经验调查。研究结果表明，公共部门审计市场存在与私人部门不同的特点，例如因缺乏利益相关方的竞争而导致的服务价格不敏感等。这篇文章对于理解公共部门审计市场的特点及其对审计服务的评估提供了重要洞察。

2. "The demand for external auditing: Size, debt and

ownership" by Francis and Wilson (1988)

本文探讨了公司对外部审计的需求与公司规模、债务和所有权结构之间的关系。研究发现，公司规模和债务水平与公司对外部审计的需求呈正相关关系，而股权集中度与公司对外部审计的需求呈负相关关系。这篇文章提供了对公司审计需求的重要理论和实证研究证据。

3. "The quality of accruals and earnings: The role of

accrual estimation errors" by Dechow and Dichev (2002)

本文研究了公司会计准则和估计误差对公司准确性和稳定性的影响。研究发现，会计准则的完备性、一致性和适用性，以及估计误差的大小都对公司的财务报告质量产生重要影响。这篇文章对于理解由于会计准则和估计误差导致的财务报告失真及其对审计质量的影响提供了重要见解。 4. "Earnings management in response to security regulations:

The American Review of Public Administration-2008-Ramesh-62-79

The American Review of Public Administration-2008-Ramesh-62-79

62

Autonomy and Control in PublicHospital Reforms in Singapore

M. RameshNational University of Singapore

The Singapore government began to reform public hospitals in the mid-1980s because ofmounting public expenditures on health care. It granted public hospitals managerial autonomyand required them to compete for patients’fees. Correspondingly,patients were required to paya larger proportion of the costs. When subsequent evidence showed that costs were increasingrather than decreasing,in the mid-1990s the government began to reassert its control whileretaining the essence of the earlier reforms. In recent years,the reforms have emphasized man-agement autonomy coupled with strong government guidance. This article assesses the auton-omy and control mechanisms in place to promote effective service delivery in public hospitalsin Singapore and concludes that reliance on market competition requires more state interven-tion than often realized. For market competition to deliver outcomes that are not only econom-ically efficient and consumer-friendly but also politically acceptable,constant governmentaloversight and coordination is essential.Keywords:public sector reform; health care reforms; public hospitals; privatization—public hospitals; health care system—Singapore; privatization—Asia; new publicmanagement—Asia

新公共管理模式名词解释

新公共管理模式名词解释

新公共管理模式名词解释

新公共管理（New Public Management，NPM）是一种公共管理理论和实践模式，旨在改进和提升政府机构的效率、灵活性和绩效，以更好地满足社会需求。NPM模式在20世纪80年代兴起，是对传统的政府管理方式的一种重要变革，强调市场化、竞争、绩效评估和民营化等原则，以使政府更加精简、高效和创新。

NPM模式的主要特点包括：

1．市场化导向：NPM鼓励引入市场机制，通过竞争和供求关系来提高公共服务的效率和质量。政府部门被要求更像企业一样，更注重市场需求，更灵活地满足社会需求。

2．绩效导向：NPM强调绩效评估和结果导向，注重对公共机构和政府官员的绩效进行衡量和奖惩，以激励更高效的工作和创新。绩效评估可以帮助确定资源分配和政策决策。

3．权责分离：NPM强调政府机构的职能划分和权责分明，通过激励制度和合同化管理来增加责任感和效率。政府机构应专注于核心职能，将其他非核心职能外包给市场或民间组织。

4．竞争和选择：NPM鼓励引入竞争机制，通过公开招标、竞争性拨款等方式，鼓励不同提供者之间的竞争，以获得更好的公共服务。

5．公民参与：NPM强调增加公众对政府决策和服务提供的参与度，以确保政策更加符合社会需求，增强透明度和问责性。

6．灵活性和创新：NPM鼓励政府部门更加灵活和创新，以适应快速变化的环境。政府应采用更灵活的管理方式，以便更好地应对挑战和机遇。

然而，NPM模式也引发了一些争议和批评。有人认为，过分强调市场化和绩效导向可能导致公共服务的不平等，政府与市场的关系需要平衡。此外，NPM在一些国家和领域中可能不适用，因为不同的社会文化、制度和环境条件会影响其效果。

新公共管理模式在改革公共部门管理方面提供了一种有益的思路，但实施时需要根据不同国家和领域的具体情况进行调整和平衡，以实现更有效的公共服务和政府治理。