Accounting and performance management

Question 1 In light of the relevant literature, discuss the main characteristics of and differences between the bureaucratic and the managerial archetype in the context of public-sector accounting reforms. What is an archetype and how can this help improve our understanding of accounting changes?

Question 2 “Our study suggests that another source of response heterogeneity stems from the specific sedimentation process followed by the reform discourses and characterizing a country at a certain point in time. As a consequence of this, the UK reform process has been overall faster, while Austria and Italy, traditionally characterized by more formalized and bureaucratic public systems, may require more time, and effort, to introduce the change and define its direction.” (Hyndman et al., 2014, p.16)

Requirement

In the light of the above statement, discuss the main public-administration models that can be identified in the different waves of reforms implemented all over the world during the last decades. Make reference to relevant academic literature and examples.

Question 3 Discuss the main issues identified in the case study reviewed in class, “Privatisation policy: A comparative analysis of the public-to-private programme in the UK and Bulgaria”, in relation to privatization policies and outsourcing. In the light of the main academic literature on the topic, also highlight and discuss the main control problems that can arise during the process of outsourcing of public services. What are the main relationships at play?