Tékhne Pub Date : 2013-06-01 DOI: 10.13140/RG.2.2.13828.22406

Yeimy Angélica Silva Novoa, Leidy Diana Ariza Rojas, Gerardo Alberto Castang Montiel

引用次数: 0

Performance framework in Austria: Opportunities and challenges 奥地利的绩效框架:机遇与挑战

Tékhne Pub Date : 2013-01-01 DOI: 10.1016/j.tekhne.2013.05.002

J. Seiwald , M. Geppl

{"title":"Performance framework in Austria: Opportunities and challenges","authors":"J. Seiwald , M. Geppl","doi":"10.1016/j.tekhne.2013.05.002","DOIUrl":"10.1016/j.tekhne.2013.05.002","url":null,"abstract":"<div><p>As of 2013 the Austrian federal government will be managed according to the principle of outcome-orientation. This reform element is integrated in a holistic financial management framework, comprising a legally binding medium expenditure framework with a relaxed budget system giving high carry-forward and shifting possibilities (as of 2009), accrual budgeting and accounting, a modified form of programme budgeting and the creation of the Federal Performance Office in the Federal Chancellery and a Budget Office in Parliament (e.g. <span>Seiwald, Meyer, Hammerschmid, Egger-Peitler, & Höllerer, 2013</span>; Seiwald/Geppl 2012; <span>Steger, 2007</span>). The relaxed budget rules, since 2009 in effect, have created an accountability gap, which will be closed by the Performance Framework.</p><p>The performance framework consists of a performance budgeting model with the obligatory definition of objectives and performance indicators for each line ministry, a performance management system with obligatory performance mandates for state bodies and organisations with budgetary responsibility as well as a performance reporting system, for both Parliament and within the government and ministries. The performance measurement systems will have been established and reorganised in order to fulfil the demands of the new performance management regime. The Performance Management Office, established in 2010, supports and advises ministries in this process, provides quality assurance to objectives and indicators and prepares the performance reports to Parliament.</p><p>Our paper will describe the key elements of the Austrian performance framework. It explains the implementation strategy and highlights opportunities, tensions as well as challenges from a practical point of view.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"11 1","pages":"Pages 21-27"},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2013.05.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83857255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The reporting of performance information by South African national government departments: An adequacy analysis 南非国家政府部门绩效信息报告:充分性分析

Tékhne Pub Date : 2013-01-01 DOI: 10.1016/j.tekhne.2013.05.001

D.P. van der Nest , L.J. Erasmus

{"title":"The reporting of performance information by South African national government departments: An adequacy analysis","authors":"D.P. van der Nest , L.J. Erasmus","doi":"10.1016/j.tekhne.2013.05.001","DOIUrl":"10.1016/j.tekhne.2013.05.001","url":null,"abstract":"<div><p>Performance information is credible when it assists in accurately assessing departments’ progress towards the achievement of their goals—the cornerstone of performance reporting. In South Africa it is a legislated requirement for government departments to report annually on the performance of the entity against predetermined objectives. The purpose of this paper is to perform a qualitative analysis of the reporting of performance against pre-determined objectives by national government departments and to determine by comparison whether national government departments in South Africa have improved in the quality of the reporting of their performance information from the 2009/10 to the 2010/11 financial years. The objective of the audit of performance information by the AGSA is to determine whether the reported performance of a government department is useful, reliable and compliant to legislative and other official requirements. The results of this study clearly indicate that there are still major deficiencies in the reporting of performance information and that there was no material improvement from the 2009/10 to the 2010/11 financial years.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"11 1","pages":"Pages 28-40"},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2013.05.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83488548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Performance Management in the public sector: Past, current and future trends 公营部门的绩效管理:过去、现在及未来趋势

Tékhne Pub Date : 2013-01-01 DOI: 10.1016/j.tekhne.2013.05.005

E. Buschor

引用次数: 18

A meta-review of public sector performance management research 公共部门绩效管理研究的元综述

Tékhne Pub Date : 2013-01-01 DOI: 10.1016/j.tekhne.2013.03.001

G.J. van Helden , C. Reichard

引用次数: 38

Performance auditing by the Portuguese Court of Auditors 葡萄牙审计法院的业绩审计

Tékhne Pub Date : 2013-01-01 DOI: 10.1016/j.tekhne.2013.05.004

H. Fernandes

引用次数: 5

The erosion of the rule of law in crisis times 危机时期对法治的侵蚀

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/j.tekhne.2012.11.001

I. Portela

引用次数: 7

A simulation tool and its role in supporting the management of the transformation processes of Traditional Enterprises into Virtual Enterprises 仿真工具及其在支持传统企业向虚拟企业转型过程管理中的作用

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/J.TEKHNE.2012.12.001

H. Castro, G. Putnik, Vaibhav Shah, M. Cruz-Cunha

引用次数: 6

The erosion of the rule of law in crisis times 危机时期对法治的侵蚀

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/J.TEKHNE.2012.11.001

I. Portela

引用次数: 7

Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of Bragança 内部决策背景下地方政府财务报告模式的充分性:布拉干帕拉市的探索性研究

Tékhne Pub Date : 2012-07-01 DOI: 10.1016/j.tekhne.2012.06.001

S.P. Nogueira , S.M. Jorge

{"title":"Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of Bragança","authors":"S.P. Nogueira , S.M. Jorge","doi":"10.1016/j.tekhne.2012.06.001","DOIUrl":"https://doi.org/10.1016/j.tekhne.2012.06.001","url":null,"abstract":"<div><p>This paper addresses the adequacy of the Local Government financial reporting model for internal decision-making by developing an exploratory empirical study that evaluates internal users’ satisfaction concerning the reporting model within the municipality of Bragança. It additionally examines to what extent internal control and financial reporting information opportunity are important for municipalities’ internal decision-making. In Portugal important developments have recently emerged in public sector accounting systems in the context of internal decision-making and control, hence calling for further studying Local Government current financial reporting model in this context.</p><p>From an experimental questionnaire applied to decision-makers of Bragança municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making.</p></div>","PeriodicalId":101212,"journal":{"name":"Tékhne","volume":"10 2","pages":"Pages 74-86"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.tekhne.2012.06.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90128465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

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