Public sector reform implications for performance measurement and risk management practice: insights from Australia

被引：33

作者：

Rana, Tarek ^{[1
]}

Hoque, Zahirul ^{[2
,3
]}

Jacobs, Kerry ^{[4
]}

机构：

[1] La Trobe Univ, La Trobe Business Sch, Accounting, Bundoora, Vic, Australia

[2] La Trobe Univ, Management Accounting Publ Sect, Bundoora, Vic, Australia

[3] La Trobe Univ, Ctr Publ Sect Governance Accountabil & Performanc, Bundoora, Vic, Australia

[4] Univ New South Wales, Sch Business, Accounting, Sydney, NSW, Australia

来源：

PUBLIC MONEY & MANAGEMENT | 2019年 / 39卷 / 01期

关键词：

Australia; performance measurement; public sector reforms; risk management; CONTROL-SYSTEMS;

D O I：

10.1080/09540962.2017.1407128

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

In 2013, the Australian Public Service was subject to a process of governance, accountability and performance reform. The implications of these reforms for micro-level practices are unknown. The authors' empirical findings show that the reforms developed in three stages, each of which has significant implications for embedding performance measurement and risk management within a broader management control system.

引用

页码：37 / 45

页数：9

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