A New Management Model for Government: Integrating Activity Based Costing, the Balanced Scorecard, and Total Quality Management with the Planning, Programming and Budgeting System
International Public Management Review
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Title |
A New Management Model for Government: Integrating Activity Based Costing, the Balanced Scorecard, and Total Quality Management with the Planning, Programming and Budgeting System
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Creator |
Melese, Francois
Blandin, James OKeefe, Sean |
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Description |
Modern governments throughout the world face the same basic set of management challenges: a) to improve effectiveness.emphasizing outputs over inputs; b) to improve efficiency.managing costs; and c) to improve accountability.tying budgets to performance. This paper builds a new management model for government that addresses these challenges. Combining key principles of Activity Based Costing (ABC), the Balanced Scorecard (BSC), and Total Quality Management (TQM) with the spirit of the Planning, Programming and Budgeting System (PPBS) a new model emerges that bridges the gap between business and government. This integrated public management model is applied to generate fresh insights into two ongoing U.S. federal management initiatives: i) the Congressionally-mandated .Government Performance and Results Act. (GPRA), and ii) the President's "Management Agenda."
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Publisher |
International Public Management Review
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Contributor |
—
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Date |
2014-03-21
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/152
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Source |
International Public Management Review; Vol 5, No 2 (2004); 103-131
1662-1387 |
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Language |
eng
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Relation |
http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/152/152
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Rights |
Authors who publish with this journal agree to the following terms:1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License that allows others to share the work for non-commercial use with an acknowledgement of the work's authorship and initial publication in this journal.2. Authors and IPMR are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository, distribute it via EBSCO, or publish it in a book), with an acknowledgement of its initial publication in this journal.
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