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PROGRAM BUDGETING IN AUSTRALIAN LOCAL GOVERNMENT: A STUDY OF IMPLEMENTATION AND OUTCOMES (1995)

Bellamy, Sheila ; Kluvers, Ron

Oxford, UK : Blackwell Publishing Ltd

Financial accountability and management 11 (1995), S. 0

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ISSN: 1468-0408

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: The techniques of program budgeting (PPBS) have been applied by Australian and overseas governments with varying degrees of success. In local government in Victoria, Australia, where—with some exceptions—the traditional approach to budgeting has been a functional classification system coupled with an object-of-expenditure approach (F/OoE), nearly fifty per cent of the State's municipalities have now introduced PPBS or some elements thereof. The introduction of PPBS has provided the opportunity to study both the implemen- tation process and the outcomes. Questionnaires were mailed to finance officers in all Victorian municipalities to investigate whether and, if so, why PPBS has been adopted, the means by which it was implemented, and the consequences for organisational structure, fiscal control, and decision-making. This paper reports on the findings of the study, and their implications.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1468-0408.1995.tb00395.x

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Performance evaluation in the Australian public sector: The role of management and cost accounting control systems (1995)

Evans, Patricia ; Bellamy, Sheila

Bingley : Emerald

International journal of public sector management 8 (1995), S. 30-38

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ISSN: 0951-3558

Source: Emerald Fulltext Archive Database 1994-2005

Topics: Political Science , Economics

Notes: At all levels of the Australian public sector, cost constraints,coupled with the adoption of a total quality culture and associatedperformance evaluation techniques, have turned the attention of seniormanagement away from financial accounting to the management of costswithin a strategic framework. Argues that management accounting,planning and control systems can play a leading role in today's dynamicand challenging public sector environment. Unlike traditional costingsystems, which are often historical in focus and price-based, newcosting systems - such as activity-based costing (ABC) –operate on the premiss that it is the activities and processesundertaken within the organization which add costs and value to theproducts and services. An ABC system also focuses management's attentionon the underlying causes of costs. However, warns that, in applyingtotal quality management and ABC approaches, it is important torecognize the fundamental differences between the manufacturingindustries in which they originated and the service industries whichdominate the public sector.