Recent<scp>UK</scp>Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes

Analysis of Public Management Change Processes: the Case of Local Government Accounting Reforms in Germany

In Germany, financial pressure and a lack of efficiency have caused the need for several reform processes in the local governments of German municipalities. These local governments are facing a growing contradiction between decreasing levels of financial support and increasing responsibilities. In order to address this tension, municipalities are starting to change their accounting systems by i...

Local Government Reforms In Pakistan : Context , Content And Causes

MIS and the Problem of Decoupling in E-Government Reforms

This paper investigates the concept of decoupling in neoinstitutional theory. Through a case analysis of the development of a Management Information System (MIS) in a local health care organization in Norway, I analyzed processes of coupling-decoupling occurring during the process of development. I found that the theoretical dichotomy between the symbolic and technological inherent in the conce...

The Recent Romanian Accounting Reforms : Another Case of Cultural Intrusion ?

This paper explores the recent Ministerial Order (403/1999) on accounting regulation in Romania. This Order has been issued following advice from a team from the Institute of Chartered Accountants of Scotland, financed by the British Know How Fund. The paper sets the Order in the context of existing French-inspired accounting legislation and suggests that the attempt to introduce the more Anglo...

Cloud Based E-Government: Benefits and Challenges

The use of Information and Communication Technology (ICT) has good impact on performance of businesses. Keeping a successful implementation of e-business in mind, governments decided to use ICT in public affairs in order to improve the performance of public sector organizations in the form of providing best possible information and services to citizens, businesses and other governments. With th...