Purpose – The aim of this paper is to outline the sets of factors influential on the implementation of public management reform in the politico‐administrative context of Italy.Design/methodology/approach – Provides a combination of different research designs, multiple case studies on regional governments.Findings – Some broad sets of factors affecting implementation of public management reform have been identified They include: characteristics of the administrative tradition and features of the politico‐administrative context; the design of the reform package and the coalition of interests sustaining the reform; behavioural triggers; and the building over the time of management capacity at the level of individual public sector organisations.Research limitations/implications – Research limitations include the availability of empirical evidence given the width of the phenomenon under investigation, as well as the broader caveats that apply to researching vast and complex problems like those concerning manag...
ABSTRACTThis comparative study analyses the experience of Italy and Malaysia in the design and execution of performance management systems at the state level. The article investigates how performance management systems have changed over the past decades, the motivations behind their metamorphoses, their common elements across the two countries, and what accounts for the respective progress. It also investigates the role that the institutional framework plays in making performance management systems robust. The study presents policy recommendations on how governments can create more robust performance management systems for enhanced accountability and transparency in an age of resource constraint.
The contribution of small firms to the national budget seems to be negligible as a result of their inability to prepare financial reports. The factors that motivate the sample firms in the Ashanti Region of Ghana in pursuing sound financial management practices are: - Pressure from bankers (90%) - Pressure from external accountants (80%) - Pressure from providers of capital (70%) The factors that prevent them from practising sound financial management practices were: - Qualified accountants too expensive to maintain (93%) - Accounting records too difficult to understand (87%) - Lack of internal accounting staff (73%)