دانلود ترجمه مقاله اصلاحات بخش دولتی و حسابداری مطالعه مستمر تکاملی در آژانس دولتی
ترجمه در قالب فایل Word و قابل ویرایش میباشد
سال انتشار:2006
تعداد صفحه ترجمه:49
تعداد صفحه فایل انگلیسی:32
موضوع انگلیسی :Accounting and public
sector reforms
چکیده انگلیسی:Abstract
Purpose – The purpose of this research is to explore the role of accounting in the reform process of a
continuously evolving governmental agency in the Australian state of New South Wales.
Design/methodology/approach – Drawing on two complementary organizational change
models, the paper investigates how the shifting objectives of the Department of Public Works
and Services (DPWS) rendered its financial management and accountability systems inadequate
and how “new” accounting technologies introduced to anchor the reform process clashed with
bureaucratic procedures to create a very challenging context for the organization’s management.
The paper uses multiple research methods including interviews, archival material and observation
to understand the reform process at the DPWS and its implications for public sector accounting and
public sector management.
Findings – The paper finds that the unique history and continuously evolving nature of the DPWS
makes it an important context for re-examining the dynamics of change processes and the contribution
of accounting technologies within that context. Since the late 1980s, the DPWS has transformed itself
from a budget-dependent bureaucratic governmental agency to a business-oriented commercialized
agency operating in a competitive environment.
Research limitations/implications – Future research could be directed at understanding how
cultural fragmentations are mended in this extremely challenging reform process. Further case studies
employing the two organizational change models could provide additional insights in this area.
Practical implications – The paper argues that the cultural fragmentation that is introduced by the
reform of the Public Works Department and the diverse and often conflicting obligations of the sector
have added to the complexities of managing the organization. Perhaps a transformational
leadership-style might be appropriate for managing such a challenging context.
Originality/value – This paper would be of value to researchers and practitioners with an interest in
public sector reform and management.
چکیده فارسی:
چکیده
هدف- هدف از این تحقیق فهم نقش حسابداری در اصلاح فرایند پیدایش مداوم شرکت دولتی در ایالت نیو سالت ولز استرالیا است.
طراحی-روش شناسی /رهیافت- طراحی در دو مدل تغییر سازمانی معاصر ،نشان میدهد که چگونه اهداف تغییریافته بخش خدمات و کارهای دولتی (DPWS) سیستمهای حسابداری و مدیریت مالی را بطور نا مناسب ارائه میکند و چگونه تکنولوژی نوین معرفی شده تا از فرایند اصلاح در تضاد با رویه های بوروکراتیک حمایت کند و زمینه بسیار دشواری را برای مدیریت سازمان ایجاد نماید.
این مقاله از روش های چندگانه برای پژوهش ها استفاده میکند که شامل مصاحبه،مطالب ارشیوی ،و مشاهده برای درک فرایند اصلاح در DPWS و کاربردهای آن درحسابداری و مدیریت و بخش دولتی است.
