Financial management in the public sector, Volume 3
In: Sage library of public sector
45 Ergebnisse
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In: Sage library of public sector
In: Sage library of public sector
In: Sage library of public sector
In: Sage library of public sector
In: Public administration review: PAR, Band 68, Heft 2, S. 266-281
ISSN: 0033-3352
In: International journal of public administration: IJPA, Band 26, Heft 13, S. 1495-1518
ISSN: 0190-0692
In: International journal of public administration: IJPA, Band 26, Heft 4, S. 363-372
ISSN: 0190-0692
In: Public administration review: PAR, Band 66, Heft 6, S. 873-887
ISSN: 0033-3352
In: Public budgeting & finance, Band 37, Heft 1, S. 88-111
ISSN: 1540-5850
"Internal controls" refer to organizational rules and procedures used to safeguard assets and to detect fraud, waste, and abuse. This study examines the relationship between internal control deficiencies and municipal bond borrowing costs. The most severe form of internal control deficiencies (i.e., material weaknesses) is associated with higher borrowing costs for municipal bonds, between 10 and 18 basis points. Credit ratings mediate some of the effect of material weaknesses in internal controls but the indirect effect is relatively small. The effect of internal control deficiencies on borrowing costs was consistent in the time period before and after the financial crisis.
In: Public administration review: PAR, Band 68, Heft 2, S. 266-281
ISSN: 1540-6210
The role of communication in public administration has been emphasized over time in public administration theory. Nonetheless, communication—with the exception of political communication—has been neglected in scholarship. Garnett's performance predicament posits the difficulty of showing linkages between communication and performance. This paper explores the role that communication plays in achieving organizational performance through a review of research that bears on communication's direct and indirect influences on performance. The primary thrust is communication's indirect role in achieving performance by mediating or moderating the effects of organizational culture on performance, thereby adding another perspective on the culture–performance relationship. Adapting the typology of Zammuto and Krakower, two types of organizational culture—rule‐oriented culture and mission‐oriented culture—are examined to explore how the relationship between organizational culture and organizational performance is influenced by communication. The analysis supports the claim that communication acts as a meta‐mechanism for shaping and imparting culture in mission‐oriented organizational cultures, thereby influencing performance. In particular, task orientation, feedback, and upward communication have positive effects on perceived organizational performance in mission‐oriented organizations but potentially negative effects on performance in rule‐oriented cultures.
In: Public administration review: PAR, Band 66, Heft 6, S. 873-887
ISSN: 1540-6210
In: International journal of public administration, Band 26, Heft 13, S. 1495-1518
ISSN: 1532-4265
In: International journal of public administration, Band 26, Heft 4, S. 363-372
ISSN: 1532-4265
In: Public Budgeting & Finance, Band 37, Heft 1, S. 88-111
SSRN
In: Journal of public administration research and theory, Band 21, S. i113-i124
ISSN: 1477-9803
Public administration and management (PAM) scholars have long recognized that financial resources are the lifeblood of public organizations. Less appreciated is how the study of public financial management (PFM) can inform the theory, research, and practice of PAM broadly. In this article, we argue that PFM research brings a variety of conceptual, analytical, and empirical insights to bear on some of public administration and management's timeless questions. To illustrate this claim, we synthesize findings from a variety of research across the PFM subfield. Adapted from the source document.