International Journal of Public Sector Management

Antonio M. López Hernández; Carmen Caba Pérez

2004 International Journal of Public Sector Management

doi: 10.1108/09513550410523250

Financial reporting information had been aimed mainly at internal users and audit offices, but this has changed in recent years. Potential users have widened, among whom we should mention certain financial institutions, owing to their particular relevance. In this context, based on a sample of 54 credit institutions, this study aims to obtain evidence on the information that is shown to be useful to these users in their decision‐making, by looking at the Spanish financial reports. A study is also made of causes that restrict the usefulness of local financial information, along with possible suggestions to make this information more useful to credit institutions. The results reveal that owing mainly to legal reasons, the profit and loss account and the balance sheet are the least relevant financial statements to credit institutions’ indebtedness operation decision making. Likewise, it is obvious that current local financial information needs to become more opportune, reliable, complete and understandable.

Mohamed Branine

2004 International Journal of Public Sector Management

doi: 10.1108/09513550410523269

This paper starts with the assumption that local authorities, under the new public management, may use job sharing as part of an equal opportunities policy in order to attract and retain experienced and professional employees. Data collected from 32 councils in England and Scotland have shown that although most of the female employees would possibly prefer to work flexibly through job sharing, there was little or no established policies for the implementation of job sharing as a means of providing equal opportunities. With the consolidation of the new public management in local authorities in the late 1990s, the approach to the use of job sharing and flexible working in general has changed from emphasising equality to meeting business objectives. The promotion of job sharing is very limited and its implementation often restricted. Job sharing is undermined by a culture of full‐time work and determined by economic motives.

David Watson

2004 International Journal of Public Sector Management

doi: 10.1108/09513550410523278

This paper examines the issues of front‐line workers within residential childcare, giving their feelings on how recent government sponsored quality enhancement initiatives have impacted on service delivery. Residential childcare has been at the forefront of government sponsored quality developments since the early 1990s. It reflects many of the problems and dilemmas faced by the wider personal social services sector when applying performance enhancement techniques. It has low status, is poorly resourced, and provides a service for “customers” who have multiple needs, but have little say in relation to their referral for provision. The findings from this study give support to the contention that for front‐line workers, many of the government's quality initiatives are limited or irrelevant to the “real” task of providing a service to residents – continuous improvement requires the practical benefits of a structured and planned performance enhancement culture, and the appropriate resources to achieve that goal.

Roger Peter Levy

2004 International Journal of Public Sector Management

doi: 10.1108/09513550410523287

Despite inauspicious circumstances, the European Commission embarked on an ambitious programme of management reform in 2000, and in 2003 the reform Progress Review claimed that it had been implemented. There is now a substantial body of literature examining the theory and practice of public management reform under different conditions. Using these models and an implementation matrix differentiating between types of reform action, this article analyses these claims. The findings suggest a considerable gap exists between reform rhetoric and the reality of its application.

Göran Svensson; Greg Wood

2004 International Journal of Public Sector Management

doi: 10.1108/09513550410523296

This article examines the results of a study conducted of the top 100 public sector units in Sweden. The aim of the study was to examine and describe the codes of ethics in these Swedish public sector units. Reports on the responses of 27 public sector units that possessed a code of ethics. The content analyses of these codes indicate that they have only recently become an interest in public Sweden. Many public sector units are in the early stages of development and assimilation of codes of ethics artefacts into overall ethics policies in the organization. A customized PUBSEC‐scale was used to measure and evaluate the content of the codes. The code of ethics best practice in the Swedish public sector has been used to develop a public sector scale consisting of seven dimensions and 41 items. The PUBSEC‐scale differs from the current private sector scales in literature, owing to the specific characteristics of the public sector.