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Public sector reform implications for performance measurement and risk management practice: insights from Australia

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  • Tarek Rana
  • Zahirul Hoque
  • Kerry Jacobs

Abstract

In 2013, the Australian Public Service was subject to a process of governance, accountability and performance reform. The implications of these reforms for micro-level practices are unknown. The authors’ empirical findings show that the reforms developed in three stages, each of which has significant implications for embedding performance measurement and risk management within a broader management control system.

Suggested Citation

  • Tarek Rana & Zahirul Hoque & Kerry Jacobs, 2019. "Public sector reform implications for performance measurement and risk management practice: insights from Australia," Public Money & Management, Taylor & Francis Journals, vol. 39(1), pages 37-45, January.
    • Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:37-45
    DOI: 10.1080/09540962.2017.1407128
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    Cited by:

    1. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
    2. Martin R. W. Hiebl, 2024. "The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(1), pages 1-16, March.
    3. Rana, Tarek & Cordery, Carolyn J., 2024. "Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability," The British Accounting Review, Elsevier, vol. 56(1).
    4. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    5. Luca Papi & Riccardo Ievoli & Giorgia Gobbo & Enrico Deidda Gagliardo & Lamberto Manzoli, 2021. "Performance governance per la generazione di Valore Pubblico in sanit?. Evidenze empiriche dalle aziende sanitarie dell?Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 27-58.
    6. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
    7. Anup Chowdhury & Nikhil Chandra Shil, 2021. "Private Sector Management Tools In The Public Sector: Illustrative Evidence Of Literature From Australian Public Sector," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-28.

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