Public Sector Management System

Introduction

Contemporary public sector organizations increasingly face, or have faced, changes in their public service management. Principally, change is adopted according to certain interdisciplinary fields, jurisprudence and economics demands. The focus is mainly attempts to improve the quality and effectiveness of their accounting and management approach. This change has not only been inevitable in developed countries in order to strengthen their financial management, but also it is also offers means of achievement in developing countries. Nonetheless, much more is still needed to be done by public managers to achieve the best public sector management. This is simply because public sectors necessities are dramatic and ever changing. The

It incorporates public sectors standardized strategies and initiatives to achieve its efficiency. It’s a mechanism that reorganizes public sector entities so as to bring accounting management and reporting closer to business techniques ((Dunleavy et al, 2005; Hood, 1995). Its main principles are decentralization, efficiency, accountability and transparency. Also, there are varied mechanisms adopted and implemented through these reforms by various nations. The emphasis is on strategies and accounting information. This has indeed shown recurrent importances of management accountings in the NPM discourse. Generally, its nature, role and relevance stems from neoclassical economics of a state. This NPM discourse is retrospective, and its effects are on the basis the past. Objectives of public reforms enhance focus on the service quality. Basically, it introduced private sector principles and techniques into public fields. However, it is a distinct management from politics and administration practices. It has largely transferred the bureaucratic models that based on norms into managerial accounting strategies based on performance (Hood,

This is supported by the fact that these principles have been suggested countrywide as important. Both developed and developing states such as India, Thailand and Jamaica share similar opinion NPM is essentials to public sectors. Not only Organization of Economic Corporation and Development members such as Australia, New Zealand, Canada and America are ardent, but also World Bank and International Monetary Fund (IMF) have as well valued these reforms (Osborne, 2002).

New public management places emphasis on the modern management skills. This secures the public active and voluntarily control in order to obtain its dramatic goals. This is achievable at ease because of its performance based model developed. Also, they are created under a defined standards and criteria within international agreed context. NPM measures public performance by determining the objective and indicators of success. Also, its significance puts much emphasis on the use of output controls than input controls. The other principle of the NPM is decentralization in the public sector. It moves towards the separation unit of public administration conventions into privatization. This adds the sector to be much more effective, transparent and accountable of the public services. Privatization style of management enables competition in public sectors. For this reason, it promotes adversely lower