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Bereits seit über 20 Jahren sind in einem Großteil der westlichen Industriestaaten – und mittlerweile auch in einigen Entwicklungsländern – Reformen zu beobachten, die darauf abzielen die Leistungsfähigkeit und Transparenz von Staat und Verwaltung zu erhöhen. Im deutschsprachigen Raum sind es in erster Linie die Kommunalverwaltungen, die im Blickpunkt zahlreicher Reformaktivitäten stehen. Iris Saliterer untersucht die zentrale Rolle von Kommunen im Hinblick auf die öffentliche Aufgabenerfüllung und ihre Bedeutung für die Lebensverhältnisse der Bürgerinnen und Bürger. Sie geht der Frage nach, wie gesamtkommunale Ziel- und Erfolgssteuerung effektiver gemacht werden kann und welche kritischen Gestaltungselemente bei der Entwicklung eines solchen Ansatzes zu berücksichtigen sind.

Political science. --- Political Science.

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This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities and responses that local governments deploy to cope with financial shocks. Moving beyond traditional approaches dealing with financial stress, the financial resilience perspective reveals a wider range of organisational responses and enables consideration of the dynamic role played by internal and external contextual factors. The international case study approach allows for a comparative analysis of financial resilience in the context of different administrative and policy environments. By providing a unifying view of financial resilience, the importance of building resilience into organisational financial management is demonstrated, uncovering the relative effectiveness of different resilience building approaches. This edited volume is a valuable source for practitioners and academics, as well as students of public policy, public management and financial management.

Financial crises --- Local finance --- County finance --- Finance, Local --- Township finance --- Finance, Public --- Grants-in-aid --- Crashes, Financial --- Crises, Financial --- Financial crashes --- Financial panics --- Panics (Finance) --- Stock exchange crashes --- Stock market panics --- Crises --- E-books --- Finance, Public. --- Cameralistics --- Public finance --- Public finances --- Currency question --- Financial crises. --- Local finance. --- Education --- Educational strategies & policy. --- Educational Policy & Reform --- General.

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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased. Laurence Ferry is Professor of Accounting at Durham University Business School, UK, and a prestigious Parliamentary Academic Fellow in public accountability 2018/19. He is a well-recognised international expert in public financial management. Iris Saliterer is Professor of Public and Non-Profit Management at the Albert-Ludwigs University in Freiburg, Germany, and was Schumpeter Fellow at Harvard University, USA, in 2015/2016. Her main research interests include performance management, public sector accounting and financial management (reforms), financial and administrative resilience, and innovative forms of public service delivery. Ileana Steccolini is Professor of Accounting & Finance at Newcastle University London, UK, and the chair and founder of the IRSPM accounting and accountability special interest group. Her research develops at the interface between accounting and public administration. Basil Tucker is currently a senior lecturer in the School of Commerce, UniSA Business School, Australia. He has published extensively on the relevance of academic research, and in particular, the research-practice “gap” in management accounting.

Public policy. --- Political communication. --- Political science. --- Sociology-Research. --- Accounting. --- Public Policy. --- Political Communication. --- Governance and Government. --- Research Methodology. --- Accounting/Auditing. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Administration --- Civil government --- Commonwealth, The --- Government --- Political theory --- Political thought --- Politics --- Science, Political --- Social sciences --- State, The --- Political communication --- Political science --- Accounting --- Sociology—Research. --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Political planning. --- Communication in politics. --- Sociology --- Sociological Methods. --- Planning in politics --- Public policy --- Planning --- Policy sciences --- Politics, Practical --- Public administration --- Methodology.

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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased. Laurence Ferry is Professor of Accounting at Durham University Business School, UK, and a prestigious Parliamentary Academic Fellow in public accountability 2018/19. He is a well-recognised international expert in public financial management. Iris Saliterer is Professor of Public and Non-Profit Management at the Albert-Ludwigs University in Freiburg, Germany, and was Schumpeter Fellow at Harvard University, USA, in 2015/2016. Her main research interests include performance management, public sector accounting and financial management (reforms), financial and administrative resilience, and innovative forms of public service delivery. Ileana Steccolini is Professor of Accounting & Finance at Newcastle University London, UK, and the chair and founder of the IRSPM accounting and accountability special interest group. Her research develops at the interface between accounting and public administration. Basil Tucker is currently a senior lecturer in the School of Commerce, UniSA Business School, Australia. He has published extensively on the relevance of academic research, and in particular, the research-practice “gap” in management accounting.

Science --- Sociology --- Politics --- Labour economics --- Economic policy and planning (general) --- Public economics --- Public administration --- Audit --- Accountancy --- Mass communications --- kostenberekening --- management accounting --- sociologie --- boekhouden --- communicatie --- onderzoeksmethoden --- overheid --- politiek --- auditing