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This study aims at answering the question whether currently adopted approaches of accrual accounting and product-based budgeting are appropriate for strategic management in local government. A comparative case study is undertaken in Nordrhein-Westfalen as one of the leading federal states in Germany to reform its municipalities?? financial management. Generated insights allow deriving determinants of a successful change to accrual accounting and product-based budgeting thus contributing to a research framework for strategic management in local government. Furthermore, implications on how to deal with this paradigm shift are generated for public managers.  相似文献   

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In the last 40 years, leadership studies (LS) have moved from a condition of near despair, where complaints of slow progress were commonplace, to a situation of self-confidence and self-praise. However, during recent years we have seen an upsurge in criticism alongside a contradiction between positive leadership ideas and a working life bearing little imprint of the upbeat messages said to characterize successful leaders. LS primarily produces results where “positive” leadership is correlated with various “positive” outcomes. This is made possible through peculiar conventions characterizing LS, which produce a recipe for flawed, but publishable, research and career progress. This paper points at 20 elements of this recipe and argues for a radical rethinking of LS norms and practices to develop more complex and sophisticated knowledge that is intellectually and methodologically sounder, facilitating less ideological and more relevant and insightful studies and research results.  相似文献   

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New models of innovation have suggested that the innovation process of product and service development is becoming more open, emphasizing the importance of external knowledge and systematically involving external actors and sources in innovation endeavours. The growing success of open innovation practices in many firms raises the question whether these principles can be transferred for reinventing public sector organisations. Beyond technocratic eGovernment and digitalization effort, but with support of web 2.0 technology, we present first examples of how external collaboration and innovation with citizens for public administrations can offer new ways of citizen integration, enhancing public value creation and the political decision making process. In the following, theoretical references and conceptual foundations of this development are identified. By intensive use of internet technologies the aim of Open Government is to achieve more transparency, more participation and a closer collaboration with the various stakeholders in the public sector.  相似文献   

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Excellence and competence are terms referring to recent developments in higher education especially concerning the quality of teaching. The discussion about teaching excellence can be interpreted as increasing stress upon universities. Teaching competence on the other side is extensively a matter of the individual lecturer. As such they are expected to focus on their educational beliefs, their teaching conceptions, and their disposable teaching methods on new mission statements that are committed to teaching excellence. This article deals with the question how the recruitment of new professors is carried out in universities of applied sciences considering the mentioned teaching excellence. The coaching program for professors that have recently been appointed at the Cologne University of Applied Sciences is presented as a forceful in-house procedure that is oriented toward the development of teaching competence.  相似文献   

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Human resource development (HRD) practices are intertwined with organizational creative climate (CC). Understanding the factors that influence CC is important since CC influences not only employees' possibilities to share and develop ideas, but also potentially employees' decision to leave their current organization. This study focuses on how perceptions of CC is related to tenure in organizations by analysing perceived CC in a random sample of unionized Swedish white-collar workers (n = 1303). It finds tenure to be negatively related to perceived CC for the first few years of employment. The level of knowledge required for a position does not moderate this relationship, but more knowledge-intensive work in itself tends to be associated with higher levels of perceived CC. Implications for HRD are discussed.  相似文献   

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The past decade has been marked by concerns regarding the replicability and reproducibility of published research in the social sciences. Publicized failures to replicate landmark studies, along with high-profile cases of research fraud, have led scholars to reconsider the trustworthiness of both findings and institutionalized research practices. This paper considers two questions: (1) Relative to psychology and economics, what is the state of replication and reproduction research in management? (2) Are the disciplines equally advanced in the use of methods applied to study the replication problem? A systematic literature review identified 67 studies pertinent to these questions. The results indicate that the replication prevalence rate in management studies lies almost exactly between those of psychology and economics, while a high level of variation between management and other business-related disciplines can be noted. Further, similarly to psychology, but unlike economics, the surveys of published replications tend to report high replication success rates for management and other business-related disciplines. However, a comparison with recently obtained results in preregistered multi-study replications in psychology and economics suggests that these rates are almost certainly inflated. Method and data transparency are medium to low, often rendering attempts to reproduce or replicate studies impossible. Finally, the understanding of the replicability problem in management is held back by the underutilization of methods developed in other disciplines. The review also reveals that management, psychology, and economics exhibit strikingly different practices and approaches to replication, despite facing similar incentive structures. Disciplines in which replication and reproduction attempts are rare and which frequently involve authors of the original study in replication attempts lack strong deterrents against questionable research practices; thus, they are less likely to deliver replicable results.  相似文献   

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The need for more longitudinal studies (i.e. daily diary and experience sampling studies) focused on counterproductive work behaviours such as bullying requires shorter scales that at the same time do not compromise their content validity. Our main objective is to develop and validate a reduced version of the Workplace Bullying Scale (Escala de Abuso Psicológico Aplicado en el Lugar de Trabajo): the EAPA-T-R. Two studies (Study 1: 1506 and Study 2: 932 employees, respectively) were conducted to evaluate its psychometric properties and to ensure the external validity of the EAPA-T-R. Correlation and regression analyses were performed to reduce the current 12-item scale to a more parsimonious 4-item scale. Moreover, the psychometric properties of potential models were compared. Subsequently, the new scale was assessed using confirmatory factor analysis. Likewise, statistically significant relationships were found between the EAPA-T-R and other dimensions evaluated, such as job characteristics, transformational leadership, engagement, job satisfaction, and subjective performance. Moreover, bullying mediated the relationship between transformational leadership and burnout. To sum up, the EAPA-T-R showed good reliability and validity across studies, supporting its use in future research. The benefits of this short scale for daily diary and experience sampling studies and when using large surveys are discussed.  相似文献   

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