The application of management accounting for achieving public sector outcomes-based performance management in Queensland - a case study
PhD Thesis
Title | The application of management accounting for achieving public sector outcomes-based performance management in Queensland - a case study |
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Type | PhD Thesis |
Authors | |
Author | Hampson, Veronica M.-M. |
Supervisor | Best, Peter |
Institution of Origin | University of Southern Queensland |
Qualification Name | Doctor of Philosophy |
Number of Pages | 306 |
Year | 2009 |
Abstract | This research investigates the application of management accounting practices (MAP) for achieving public sector outcomes-based performance management (OBPM) in Queensland An insider research approach was undertaken for this research, drawing on a process of reflexive awareness and careful judgement to reframe, as theoretical knowledge, the tacit knowledge that has become deeply segmented in the Queensland public sector. A mixedmethod approach was used to limit the risk of the insider researcher losing objectivity and to ensure the standards of academic rigour. The approach utilised a group of critical Findings suggest a significant gap exists between what the objectives of the MFO policy is seeking to achieve and the operational level at which this policy operates. Consultations with the critical group of practitioners and evidence from an analysis of documentation provide support for the theoretical principles. However, evidence from the case study interviews indicates a limited application of these principles. The “performance story” of the Opportunities exist to examine the broader social, cultural and political contexts within which Queensland government agencies operate. The findings of this study suggest that the technical merits of the proposed MAP that should be adopted by the Queensland government agencies are not sufficient to motivate agencies to adopt them. Future research that gains a fuller understanding of this aspect seems to be a logical progression. |
Keywords | management accounting; management accounting practices; public sector; outcomes-based performance management; Queensland; Managing for Outcomes policy |
ANZSRC Field of Research 2020 | 350105. Management accounting |
350711. Organisational planning and management | |
Byline Affiliations | Faculty of Business |
https://research.usq.edu.au/item/9z6qv/the-application-of-management-accounting-for-achieving-public-sector-outcomes-based-performance-management-in-queensland-a-case-study
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