Assessing Accountability of Performance Measurement System and Local Goverment Budgetary Management  

Oleh:

Mardiasmo

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 4 no. 3 (Sep. 2002), page 373-396.
Topik: ACCOUNTABILITY; accountability; cost awareness; new public management; performance measurement; punish and reward

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Performance measurement system is an assessment tool, which assesses strategy implementation through financial and non - financial measures. Budget is one of the financial measures used to assess strategy implementation. It is a primary instrument of many function of decision, which is used as a tool to achieve organization goals. Public sector management has to fulfill vertical and horizontal accountability. To have a deeper understanding pertains to performance measurement system and local government budgetary management, this study assessed the budgetary management in siz municipal / districts. The result showed that the existing performance measurement system is an improper management tool, and that accountability of local government budgetary management is dominated by vertical accountability rather than horizontal accountability. It is suggested that each municipal / district should have its own revenue indicate and saving, increase its cost awareness and health and education sector development budget, implement new public management and reform its responsibility system from vertical accountability to horizontal acountability.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali