Contextualizing planning and budgeting system: public sector experience / Anup Chowdhury and Nikhil Chandra Shil.

Chowdhury, Anup and Shil, Nikhil Chandra (2018) Contextualizing planning and budgeting system: public sector experience / Anup Chowdhury and Nikhil Chandra Shil. Asia-Pacific Management Accounting Journal (APMAJ), 13 (2). pp. 27-53. ISSN 2550-1631

Abstract

This study is about the exploration of planning and budgeting systems in the context of New Public Management initiatives in Australia. A casebased research method was used in developing a fuller understanding of the relative role of the planning and budgeting system in the management of organisational performance. Evidence from the field support that the researched organisation has operated within the context of a range of reformed government policies, strategies and laws. It was also found that the selected organisation had made changes in its structure and operation to achieve cost-efficiency, budget accountability and an improved customer focus in service delivery. The research demonstrated that planning and budgeting systems in the selected organisation are the functions of the New Public Management linked to the key areas of financial management. These findings are consistent with the view that changes to the Australian public sector promoted managerial accountability and a culture of performance. The research undertaken was in-depth, using a case study and though generalisation is not possible, the findings may add knowledge to the existing literature and provide some important lessons for other public sector entities who are interested in adopting these control systems as their control devices.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Chowdhury, Anupanup@ewubd.edu.my
Shil, Nikhil Chandranikhilacc@yahoo.com
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Costs. Industrial costs
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 13
Number: 2
Page Range: pp. 27-53
Item ID: 29560
Uncontrolled Keywords: Planning, budgeting, New public management, Case study
URI: http://ir.uitm.edu.my/id/eprint/29560

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