Result-Based Management in the Public Sector: A Decade of Experience for the Tanzanian Executive Agencies

Sulle, Andrew

doi:10.4236/jssm.2011.44057

Cited by 8 publications

(7 citation statements)

References 19 publications

(45 reference statements)

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“…Earlier studies have addressed the effects of interplay of agency autonomy and control. Much of these studies on effects of agencification and organisational autonomy delve into issues which are close to the daily practices in the agencies such as performance management (Bjørnholt and Salomonsen, 2015; Dvorak, 2013; Kim and Cho, 2014; Verhoest, 2005; Wynen and Verhoest, 2016), human resources management (Bach, 2014; Sulle, 2011), internal decentralisation of decision making (Overman et al , 2014; Verschuere, 2007), and innovation practices (Hofmann and Morini, 2012; Kallio and Lappalainen, 2015; McHugh et al , 2001; Wynen et al , 2014). Overall, evidence on the effects of agencification is scarce and mixed.…”

Section: Literature Development and Focus: What Has Been Done?mentioning

confidence: 99%

The tides of agencification: literature development and future directions

Waluyo

2021

IJPSM

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PurposeThis review frames the state of agencification studies to explore the development and results achieved to date (Q1: what has been done?) and identify future directions (Q2: what could be done?) of the studies.Design/methodology/approachA systematic approach is carried out to summarize how agencification is adopted, variability of implementation, and its effects, from literature published in the past 48 years (1973–2020). Eligibility criteria include a combination of literature quality (number of citation) and source reputation (journal impact factor). From this, 84 articles and 9 books were included in the review.FindingsThe review finds various country-specific adoptions of agencification and some similarities and differences of agencification practice across various administrative settings. Studies on the effects of agencification is limited and offer mixed results. Meanwhile, little attempt was made to reveal how micro-processes are happening in the everyday practice of agencification. The paper outlines a set of research agenda and possible alternative approaches for future studies.Research limitations/implicationsThis review provides an avenue for scholars and practitioners to pay more attention to the “street level” of agencification. Future studies may challenge New Public Management's view of agencification by proposing new perspectives based on a direct observation.Originality/valueThis study contributes to the growing amount of agencification studies by synthesizing theoretical and empirical works across countries covering developed and developing economies in local, regional, and national levels of government.

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Section: Literature Development and Focus: What Has Been Done?mentioning

confidence: 99%

The tides of agencification: literature development and future directions

Waluyo

2021

IJPSM

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“…Decision-makers and policymakers are tasked with resource mobilization to realize changes. People against the change may attempt to impede access to the necessary resources (e.g., political, financial, managerial, and technical resources), thus delaying the reform process [53]. It has been revealed that the inability by the governments to redistribute resources to new priorities is frequently the cause of program or project shutdowns after donor resources have been exhausted [53].…”

Section: Discussionmentioning

confidence: 99%

“…People against the change may attempt to impede access to the necessary resources (e.g., political, financial, managerial, and technical resources), thus delaying the reform process [53]. It has been revealed that the inability by the governments to redistribute resources to new priorities is frequently the cause of program or project shutdowns after donor resources have been exhausted [53]. This phenomenon is observed in Tanzania with a recent assessment indicating the partial failure of land dispute settlement mechanism with the critical shortage of resources and other facilities [34,54].…”

Section: Discussionmentioning

confidence: 99%

Land Conflict Management through the Implementation of the National Land Policy in Tanzania: Evidence from Kigoma Region

2019

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The land policy in Tanzania, which has been implemented since 1995, aims to resolve land-use problems. This study explored the implementation of land policy in rural Tanzania. A cross-sectional multiple data collection technique was performed during the period July–November, 2017 to examine whether the policy has addressed land issues, including land conflicts. The findings indicate a significant association between immigrants and land conflicts, thus implying an insecure land tenure. The results also show that the realization of land policy was hampered by insufficient budgetary allocation and too few land staff to spearhead the land policy and legislation requirements. In view of these findings, this article suggests that the government must mobilize the resources required for registering communal land and simultaneously reinforce the use of social institutions, cultural norms, and adjoining landowners in securing land rights. This decision will encourage the majority of rural landowners (peasants and herdsmen) to invest in their land for higher and sustainable production.

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“…NPM-influenced National Agenda reforms therefore led to the adoption of a results-based management (RBM) approach as a "management accounting tool" to restructure and improve the budgeting systems of public organizations (Try and Radnor, 2007;Hudock, 2011;Sulle, 2011), as that part of accounting practice which establishes the criteria for effective financial management. In staged accounting change processes, results-based budgeting (RBB) and the General Financial Management Information System (GFMIS) have been implemented to achieve more consistent planning and accounting of public funds.…”

Section: Introductionmentioning

confidence: 99%

Multilevel institutional analysis of accounting change in public management

Alsharari

2018

IJOA

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Purpose This paper aims to provide a multilevel institutional analysis of public sector accounting change. It seeks to explain the implementation of changes to state-sector budgeting systems, taking into account the complex of factors that drive and shape the cumulative processes of accounting change. Design/methodology/approach The study presents the results of an interpretive case study set in a Jordanian public organization, Jordan Customs. It uses triangulation of data collection methods including interviews, observations and documents and archival records. The study adopts a multilevel analysis of institutions to better understand the implications of public accounting changes for the re-engineering and improved delivery of public services in Jordan. Findings The paper concludes from its analysis of public sector organizations that change in their accounting systems has occurred on three institutional levels. New budgeting methodologies were produced and reproduced based on re-consideration and re-enacting of theoretical accounting bases and procedures. Through this process, accounting change was itself reformed and new accounting routines further embedded extant accounting institutions and norms. Budgeting change, as a fundamental accounting change, is in this conception generated by external pressures and institutionalized in accounting routines over time. Research limitations/implications The paper is subject to the limitations of the case study approach. The propositions presented from the case studied need to be confirmed in further research into accounting system changes in other public organizations. The authenticity of the conclusions of this study would be greatly enhanced if supported by findings from other studies. The study has significant implications for the ways in which the dynamics of accounting change emerge at three levels of institutional analysis. By explaining the interaction between the “external” sources of and “internal” responses to change, accounting practice is shown to be both formed by and formative of broader socioeconomic processes. This overall sensitivity to the nature of accounting has significant implications for how accounting change can be studied. Originality/value The paper presents an interpretive case study of the practical issues of organizational change in a multilevel analysis that considers the experience of institutional pressures from the perspective of organizational actors. The study contributes to both management accounting literature and institutional theory by providing further understanding of the dynamics of accounting change in a developing nation’s public sector.

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Result-Based Management in the Public Sector: A Decade of Experience for the Tanzanian Executive Agencies

Cited by 8 publications

References 19 publications

The tides of agencification: literature development and future directions

The tides of agencification: literature development and future directions

Land Conflict Management through the Implementation of the National Land Policy in Tanzania: Evidence from Kigoma Region

Multilevel institutional analysis of accounting change in public management

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