Public sector change, organisational culture and financial information: A study of local government

Louise Kloot, John Martin

Research output: Contribution to journalArticlepeer-review

15 Citations (Scopus)

Abstract

Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This article examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial (ABF) information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade. This article will be of interest to those in government wishing to implement change programs aimed at increasing financial resource use efficiency.

Original languageEnglish
Pages (from-to)485-497
Number of pages13
JournalAustralian Journal of Public Administration
Volume66
Issue number4
DOIs
Publication statusPublished - Dec 2007
Externally publishedYes

Fingerprint

Dive into the research topics of 'Public sector change, organisational culture and financial information: A study of local government'. Together they form a unique fingerprint.

Cite this