The efficacy of information systems in the public sector Issues of context and cultureRaymond A. Hackney; Neil K. McBride
1995 International Journal of Public Sector Management
doi: 10.1108/09513559510099991
In recent years local authorities and hospitals within the UK have been subjected to substantial change, which has resulted in an explosion in the use of information systems (IS). IS managers, personnel and executives within local authorities and hospitals were interviewed in order to determine the effect of context and culture on the take‐up of IS. Context was considered at an external and internal level. Cultural issues were particularly important in the take‐up of IS. In both local authorities and hospitals the IT culture clashed with the subcultures it was supporting. Highlights three issues: the cultural decentralization of IS, which resulted in an unplanned proliferation of disparate systems; the over‐emphasis on operational systems by the IS function to the detriment of management information systems; and the reinforcing of barriers between subcultures through incompatible IS. Suggests that IS departments within the public sector need to be proactive in their support of subcultures and to enrol them in a common goal of the provision of integrated IS within the organization.
Performance evaluation in the Australian public sector The role of management and cost accounting control systemsPatricia Evans; Sheila Bellamy
1995 International Journal of Public Sector Management
doi: 10.1108/09513559510100006
At all levels of the Australian public sector, cost constraints, coupled with the adoption of a total quality culture and associated performance evaluation techniques, have turned the attention of senior management away from financial accounting to the management of costs within a strategic framework. Argues that management accounting, planning and control systems can play a leading role in today′s dynamic and challenging public sector environment. Unlike traditional costing systems, which are often historical in focus and price‐based, new costing systems – such as activity‐based costing (ABC) – operate on the premiss that it is the activities and processes undertaken within the organization which add costs and value to the products and services. An ABC system also focuses management′s attention on the underlying causes of costs. However, warns that, in applying total quality management and ABC approaches, it is important to recognize the fundamental differences between the manufacturing industries in which they originated and the service industries which dominate the public sector.
State control and performance evaluation the case of a state‐owned enterprise in ChinaKin Cheung Liu
1995 International Journal of Public Sector Management
doi: 10.1108/09513559510100015
Attempts to draw a picture on the current practices of performance evaluation of state‐owned enterprises in China by using a case study in Shanghai. Finds that aggregate firm performance was mainly evaluated through the extent of fulfilment of the terms of a contract between the Government and the enterprise concerned. Although the contract is legally binding, it is difficult to sue the Government for non‐performance, because contract terms are loose and the Government, being the superior authority, can easily replace the enterprise management. However, non‐fulfilment of the contract terms on the part of the enterprise did not lead to severe penalties and the rewards were insufficient to have motivational effects. Overall, the evaluation system could be seen as part of the policy of gradualism towards freeing firms, The loose contract terms and the changing economic environment make this system ineffective. Recommends further relaxation of state control over the enterprises for improvement of the effectiveness of the performance evaluation system.