Obstacles to the administrative modernization process in Germany

Klages, Helmut; Löffler, Elke

doi:10.1016/s1096-7494(99)80089-0

Cited by 6 publications

(2 citation statements)

References 8 publications

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“…This existing logic of justification was challenged when a “new” logic emerged from the NPM movement in Germany, as described below. Notably, contrary to other European countries (Klages and Löffler, 1996), public management reforms in Germany have to be understood in terms of a bottom-up movement that has been primarily driven by local “entrepreneurs”; typically, the state and federal authorities have been reluctant to institute such reforms (Kuhlmann et al , 2008). Early approaches to modernize the internal structures of federal organizations were undertaken in the 1970s by the establishment of a task force for government and administration reform .…”

Section: Research Settingmentioning

confidence: 99%

States of responds to conflicting institutional logics: power dynamics and the role of management reports

Gisch

Hirsch

Lindermüller

2023

QRAM

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Purpose Conflicting institutional logics are thought to be factors that hinder organizational changes in public institutions. Thus, this study explores the different strategies of public sector organizations to handle tensions from conflicting institutional logics in their day-to-day activities. Design/methodology/approach The authors argue that strategies for handling conflicting logics should not be treated separately. Rather, the authors show that within organizations, different strategies could be interconnected and depend on each other. The empirical insights come from a case study of a large German federal authority, in which management reporting was introduced with the intent to effect change in the organization. Findings The authors show how, over time, organization members confront the practice of management reporting with different approaches to address conflicting institutional demands and to find ways to create management reports that would be accepted by different addressees. Originality/value The study documents three states of responds to conflicting institutional logics: decoupling, compromising and hybridization. The authors highlight the power dynamics between the corresponding actors and the consequences for using management reports in these different states. Accordingly, the authors aim to provide profound insights into the microdynamics in the context of conflicting institutional logics.

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Section: Research Settingmentioning

confidence: 99%

States of responds to conflicting institutional logics: power dynamics and the role of management reports

Gisch

Hirsch

Lindermüller

2023

QRAM

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“…These principles based on private sector experience and economic theories, and known as managerialism or New Public management (NPM) have come to dominate, for the last two decades, firstly the English speaking countries (Aucoin, 1996;Hood, 1991;Pollitt, 1990), followed by many other countries (Klages and Loffler, 1998;Mathiasen, 1999;Hope, 2001). Subsequently, the articulation of the Italian reforms has been conducted via the enactment of a number of sectorial laws, mainly concerned with the definition of new governance structures or more advanced systems of accounting and auditing (Azzone and Dente, 1999;Marcon and Panozzo, 1998).…”

Section: Context Of Study: Managerialism and Italian Public Sectormentioning

confidence: 99%

Performance measurement and change: the case of Italian new public administration

Arnaboldi¹,

Azzone²

2005

IJBPM

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This is a study of Management Control Systems (MCS) in the Italian public sector in the context of a significant change that is shifting these organisations from a bureaucratic toward a performance-oriented model. The paper aims to present a theoretical framework for developing an overall control system in public institutions. The research approach was structured in three main stages: an exploratory phase, based on a survey and in-depth studies; the theoretical definition of a tailored MCS; and its final testing in three public organisations. The empirical stage suggested the need to develop a modular system, based on a unit of analysis that is the 'activity'. The study suggests that activities characteristics can be combined to constitute four distinct types, which are the basis for building the MCS.

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The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

Becker

Jagalla

Skærbæk

2014

Critical Perspectives on Accounting

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Obstacles to the administrative modernization process in Germany

Cited by 6 publications

References 8 publications

States of responds to conflicting institutional logics: power dynamics and the role of management reports

States of responds to conflicting institutional logics: power dynamics and the role of management reports

Performance measurement and change: the case of Italian new public administration

The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

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