The existing research into corporate entrepreneurship is based upon experiences in the private sector. Reforms of public sectors throughout the western world are focussing on entrepreneurial practices as part of a program to align public sector management practices with those of the private sector.This research concentrates on corporate entrepreneurship in the public sector and specifically addresses opportunities for the emergence of corporate entrepreneurship in Government Business Enterprises (“GBEs”).The literature assumes that entrepreneurial practices in the private sector may be foisted upon the public sector. The paper proposes that corporate entrepreneurship in the public sector is the result of different influencing factors and involves different processes from its private sector counterpart.Building on private sector research this research examines those factors that stimulate and constrain corporate entrepreneurship in the public sector. It addresses the extent to which the influences of factors that stimulate corporate entrepreneurship in the private sector are replicated in GBEs. This analysis generates a model that is founded on:1. Three research propositions that concern the correlation between those factors that foster corporate entrepreneurship in the private sector and those applicable to GBEs. They also address the preponderance of those facilitating factors in corporatised and non-corporatised GBEs; and2. An investigation into the manner in which the facilitating factors influence opportunities for the emergence of corporate entrepreneurship and the extent of that potential emergence. The presence or absence of factors that stimulate or constrain corporate entrepreneurship, however, does not explain its occurrence or absence. Public sector organisations which ensure that the influence of those factors that facilitate corporate entrepreneurship outweigh the influence of the inhibiting factors are more likely to be ready and able to react to opportunities to create value by adopting entrepreneurial processes. This is the basis of a Model that is developed and refined during the course of the paper.The Research Propositions were tested by a survey of 322 publicly urban water businesses located throughout Australia. The Model was illuminated and enhanced by considering case studies from twelve urban water businesses. The literature demonstrates that reforms to the public sector since the late 1970’s have created opportunities for corporate entrepreneurship. The literature also reveals that entrepreneurship is a strategic phenomenon. This paper demonstrates that the environment within which corporate entrepreneurship may occur is influenced by the organisation’s existence within either the public or the private sector and, within the public sector, the environmental and operating features of the entity as either a corporatised GBE, a non-corporatised GBE or other structure.

The existing research into corporate entrepreneurship is based upon experiences in the private sector. Reforms of public sectors throughout the western world are focussing on entrepreneurial practices as part of a program to align public sector management practices with those of the private sector.This research concentrates on corporate entrepreneurship in the public sector and specifically addresses opportunities for the emergence of corporate entrepreneurship in Government Business Enterprises (“GBEs”).The literature assumes that entrepreneurial practices in the private sector may be foisted upon the public sector. The paper proposes that corporate entrepreneurship in the public sector is the result of different influencing factors and involves different processes from its private sector counterpart.Building on private sector research this research examines those factors that stimulate and constrain corporate entrepreneurship in the public sector. It addresses the extent to which the influences of factors that stimulate corporate entrepreneurship in the private sector are replicated in GBEs. This analysis generates a model that is founded on:1. Three research propositions that concern the correlation between those factors that foster corporate entrepreneurship in the private sector and those applicable to GBEs. They also address the preponderance of those facilitating factors in corporatised and non-corporatised GBEs; and2. An investigation into the manner in which the facilitating factors influence opportunities for the emergence of corporate entrepreneurship and the extent of that potential emergence. The presence or absence of factors that stimulate or constrain corporate entrepreneurship, however, does not explain its occurrence or absence. Public sector organisations which ensure that the influence of those factors that facilitate corporate entrepreneurship outweigh the influence of the inhibiting factors are more likely to be ready and able to react to opportunities to create value by adopting entrepreneurial processes. This is the basis of a Model that is developed and refined during the course of the paper.The Research Propositions were tested by a survey of 322 publicly urban water businesses located throughout Australia. The Model was illuminated and enhanced by considering case studies from twelve urban water businesses. The literature demonstrates that reforms to the public sector since the late 1970’s have created opportunities for corporate entrepreneurship. The literature also reveals that entrepreneurship is a strategic phenomenon. This paper demonstrates that the environment within which corporate entrepreneurship may occur is influenced by the organisation’s existence within either the public or the private sector and, within the public sector, the environmental and operating features of the entity as either a corporatised GBE, a non-corporatised GBE or other structure.

The main objective of this diploma thesis is to familiarize the readers with the Conceptual Framework relating to the International Public Sector Accounting Standards IPSAS. Introduction is dedicated to the public sector, its basic characteristics and its nature in general. For easier understanding of the issue is further discussed about international financial reporting systems; IFRS and US GAAP is mentioned primarily. The greatest scope is left to the main topic, to the Conceptual Framework IPSAS. The thesis discusses the basic principles and requirements for financial reporting of public sector entities which are regulated by Conceptual Framework IPSAS. Attention is also focused on comparison with the accounting system in the Czech Republic for the purpose of analyzing the possibilities of its implementation in Czech accounting legislation.

Senior officials in the public service in Barbados, who are charged with the responsibility of leading and managing government ministries and departments, play a critical role in fostering reform initiatives. Few empirical studies have examined specific leadership behaviors in the context of managing change in Barbados. The purpose of this qualitative case study was to identify the specific leadership behaviors of senior officials in public service and to explore the use of transformative leadership by public sector administrators to effect reform initiatives. With Bass and Avolio's full-range leadership theory (FRLT) as the theoretical framework, the research question for this study was used to examine how public sector leaders in Barbados applied transformational leadership to transform the public sector. Fourteen permanent secretaries were initially sampled using the multifactor leadership questionnaire; criterion sampling was then used to identify 7 of these leaders for interviews. The data were analyzed by the researcher for the identification of themes. The results revealed 4 main findings that highlighted the importance of leadership in the reform process and in the specific leadership behaviors used by transformational public servants. Mentorship, team building, and the use of individualized approaches were being used by these leaders to manage change and reduce resistance. In conclusion, while the leaders used the full-range of leadership behaviors in the FRLT, transformational leadership practices were highly effective in managing change. The findings may help public leaders design processes to encourage change in the Barbados public sector.

This research sought to gain a deeper understanding of innovation in the Western Australian State Public Sector. It achieves this by exploring the perceptions of Leaders, Experts and lnfluencers regarding innovation, enablers and barriers to innovation, and examples of innovation in the sector. In this study, 'Leaders' were employees in the State Public Sector selected from the top two tiers of the Senior Executive Service position. 'Experts and lnfluencers' were individuals who were recognised as having specialized knowledge, skills and / or success regarding innovation and / or recognised as having the power to affect or influence innovation in the Western Australian Public Sector. In addition, the research also aimed to determine ways in which innovation can be enhanced in the sector. The context of this study is the Western Australia State Public Sector (WASPS) which includes departments, trade concerns, instrumentalities, agencies and state bodies run by the WA State Government. This study is significant because there is little exploration and description of the perception of innovation in the Public Sector of Australia and a lack of common understanding of innovation in the WASPS. This study enables a much greater understanding of the depth, extent and success of innovation in this sector. Innovation is vital for a public sector needing to respond to Western Australia's growth and prosperity. The description of innovation and strategies for enhancing innovation will assist in the further development of a responsive sector. / This study adopts a qualitative methodology to explore the meaning given by Leaders, Experts and lnfluencers and their perceptions of innovation in the public sector. The qualitative paradigm provides rich meaning to the research questions for the study which are: I . What are the perceptions of innovation in the Western Australian State Public Sector amongst Leaders? 2. What are the perceptions of innovation in the Western Australian State Public Sector amongst Experts and lnfluencers? 3. What are the barriers and enablers to innovation in the Western Australian State Public Sector 4. How can innovation in the Western Australian State Public Sector be enhanced? A phenomenological approach is adopted for the study which allows the structure and essence of the phenomena of innovation within the public sector to be explored. Data was collected using semi structured, in-depth interviews and data analysis using a phenomenological approach was conducted. This ensured that the experience and meaning of the phenomena of innovation is described and explained as faithfully as possible. The key findings of the study indicate that while there are pockets of innovation within the WASPS there is an overall need to enhance the capacity for innovation. / An 'emergent model' is proposed as a framework that can provide an enhanced capacity for innovation in the WASPS. This is achieved by addressing the cultural, structural and human resource barriers that exist and by simultaneously enhancing the enablers that were identified in this study. The 'emergent model' takes a strategic view with special consideration for the context for innovation within the WASPS. Inherent in this model is the need for a clear and shared definition of innovation; the creation of ideal conditions for innovation; and the development of an innovation action plan. Superimposed on this model is the need for greater capacity for, and commitment to, meaningful public consultation. In addition the study highlighted a need for strong and effective leadership throughout the Western Australia State Public Sector to enhance innovation. In making these conclusions it is recognised that this study is specific to the state public sector of Western Australia. This study opens the possibility of more extensive research within the public sector, specific to innovation. In particular, there is significant scope to explore the relationship between political and public sector leadership and the effect of this relationship on innovation. In addition, further exploration of successful innovation in the sector could better inform the type of agency in which innovation is successful and an analysis of the leadership factors that influence successful innovation. Further research regarding the ability of leaders to create an environment to enhance innovation within the sector, recruitment practices of the WASPS, and of resource allocation and its effect on innovation capacity is advocated in this study.

<p>The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models’ structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice.</p><p>The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration.</p> / <p>Denna uppsats har undersökt ekonomistyrningsmodellen balanserat styrkort parallellt med en av dess efterföljare, Public Sector Scorecard (PSS). Grunderna till PSS presenterades av Moullin (2002) i en modell som påminde om ett balanserat styrkort anpassat efter offentliga organisationer. Denna modell omarbetades av upphovsmannen och 2007 var en nyare version av PSS publicerad, vilken fortfarande visade inslag av det balanserade styrkortet men till en högre grad var en egen modell. Den senaste versionen av PSS är uppdelad i tre grupper, vilka sammanlagt innehåller sju perspektiv medan det balanserade styrkortet vanligen består av fyra perspektiv. Vid tillämpning av både PSS och balanserat styrkort förväntas organisationer ha en tydlig vision som ska vara väl förankrad i hela verksamheten. Avsikten med denna studie var att finna skillnader mellan de båda styrmodellerna och ställa dem i relation till varandra i en jämförelse. Jämförelsen genomfördes både teoretiskt och genom en hypotetisk jämförelse i praktiken, där jämförelsen utgick ifrån en fallkommun som tillämpade en användning av balanserat styrkort.</p><p>En skrivbordsundersökning genomfördes av båda styrmodellerna i avsikten att dels kunna genomföra den teoretiska jämförelsen av de båda modellerna och dels för att ligga som grund för den empiriska studien av en kommun i praktiken. Kommunen som undersöktes var Nacka kommun, vilka vid tidpunkten för studien använde sig av en variant av det balanserade styrkortet. Utifrån Nackas situation och förutsättningar arbetades ett PSS för kommunen fram, vilket låg till grund för en praktisk jämförelse mellan de båda styrmodellerna.</p><p>De viktigaste resultaten som undersökningen visade var att de största skillnaderna mellan balanserat styrkort och PSS dels ligger i processen för framtagandet av modellen och dels i hur de olika modellerna ser på kunden. Båda dessa skillnader har sin grund i hur PSS i större utsträckning än det balanserade styrkortet utgår ifrån kunden, vilket visar sig både sett till modellen i sig, men även i processen för framtagandet. Dessa skillnader är grunden för hur en kommun som använder sig av balanserat styrkort skulle påverkas av att byta styrmodell till PSS. Processen vid framtagandet skulle vara mer fokuserad på kunden och dennes åsikt skulle i högre grad blandas med medarbetarnas, istället för att processen enbart formas internt. Detta blir dock mer tids- och resurskrävande då ytterligare moment läggs till för en mer utförlig process. Modellen i sig skulle bli mer kundorienterad, men organisationer behöver före en eventuell implementering av PSS göra avvägningen om de extra resurserna som sätts in i processen skulle leda till önskat resultat.</p>

In this dissertation I study corruption in the public sector in Sweden, a country which the literature regards as having few corruption problems. Sweden is therefore classified as a “least corrupt” case, and such countries are seldom studied in corruption research. My work is thus an effort to fill a gap in the literature. This research is also motivated by a conviction that such a case provides a fertile ground for studying danger zones for corruption. For example, this work allows me to explore how institutional and contextual changes impact on corruption and danger zones. Though the main focus of this work is on Sweden, I also have comparative ambitions. First, I locate Sweden in a cross-national context. I then study corruption in Sweden using a comparative methodology and with an eye to international comparisons. I apply a combined theoretical approach and a multi-method investigation based on several empirical sources and both quantitative and qualitative techniques. This research strategy enables me to capture a phenomenon (corruption) that is more difficult to identify in countries with relatively few obvious corruption scandals than it is in countries in which the phenomenon has traditionally been studied. Regarding danger zones for corruption, the results show that some of the zones identified in the international literature, such as public procurement, are also important in Sweden. For the Swedish case, my empirical research also identifies the types of corruption that occur, perceptions of danger zones and corruption, how corruption changes over time, and how corruption is fought. With regard to the latter, one conclusion is that ingrained (male) sub-cultures can be problematic and may need to be opened up using a combination of measures like promoting a more heterogeneous group of politicians, creating more transparent proceedings in decision groups and conducting more effective audits. The research also highlights the importance of adapting control measures to existing structures of delegation. For example, if delegation arrangements are changed to improve efficiency and cut costs, new accountability measures may be necessary. In general, delegation and control structures should be structured in such a way as to make the cost of shirking quite high. Finally, based on the results of this multi-method investigation, I conclude that one avenue for further corruption research is to connect our knowledge of danger zones to what we know about mechanisms effecting corrupt behaviour, and then to apply this to discussions of new models of the politics of management in multi-level governance.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models’ structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice. The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration. / Denna uppsats har undersökt ekonomistyrningsmodellen balanserat styrkort parallellt med en av dess efterföljare, Public Sector Scorecard (PSS). Grunderna till PSS presenterades av Moullin (2002) i en modell som påminde om ett balanserat styrkort anpassat efter offentliga organisationer. Denna modell omarbetades av upphovsmannen och 2007 var en nyare version av PSS publicerad, vilken fortfarande visade inslag av det balanserade styrkortet men till en högre grad var en egen modell. Den senaste versionen av PSS är uppdelad i tre grupper, vilka sammanlagt innehåller sju perspektiv medan det balanserade styrkortet vanligen består av fyra perspektiv. Vid tillämpning av både PSS och balanserat styrkort förväntas organisationer ha en tydlig vision som ska vara väl förankrad i hela verksamheten. Avsikten med denna studie var att finna skillnader mellan de båda styrmodellerna och ställa dem i relation till varandra i en jämförelse. Jämförelsen genomfördes både teoretiskt och genom en hypotetisk jämförelse i praktiken, där jämförelsen utgick ifrån en fallkommun som tillämpade en användning av balanserat styrkort. En skrivbordsundersökning genomfördes av båda styrmodellerna i avsikten att dels kunna genomföra den teoretiska jämförelsen av de båda modellerna och dels för att ligga som grund för den empiriska studien av en kommun i praktiken. Kommunen som undersöktes var Nacka kommun, vilka vid tidpunkten för studien använde sig av en variant av det balanserade styrkortet. Utifrån Nackas situation och förutsättningar arbetades ett PSS för kommunen fram, vilket låg till grund för en praktisk jämförelse mellan de båda styrmodellerna. De viktigaste resultaten som undersökningen visade var att de största skillnaderna mellan balanserat styrkort och PSS dels ligger i processen för framtagandet av modellen och dels i hur de olika modellerna ser på kunden. Båda dessa skillnader har sin grund i hur PSS i större utsträckning än det balanserade styrkortet utgår ifrån kunden, vilket visar sig både sett till modellen i sig, men även i processen för framtagandet. Dessa skillnader är grunden för hur en kommun som använder sig av balanserat styrkort skulle påverkas av att byta styrmodell till PSS. Processen vid framtagandet skulle vara mer fokuserad på kunden och dennes åsikt skulle i högre grad blandas med medarbetarnas, istället för att processen enbart formas internt. Detta blir dock mer tids- och resurskrävande då ytterligare moment läggs till för en mer utförlig process. Modellen i sig skulle bli mer kundorienterad, men organisationer behöver före en eventuell implementering av PSS göra avvägningen om de extra resurserna som sätts in i processen skulle leda till önskat resultat.

Zugl.: Augsburg, Universiẗat, Diss.

Le secteur public est un domaine en perpétuelle mutation, de par la pression économique actuelle mais aussi du fait des progrès technologiques constants. C'est en particulier le cas des collectivités territoriales, dans lesquelles les agents du secteur public sont soumis à de fortes pressions, notamment par la nécessité d'assurer un service de qualité aux usagers tout en minimisant les coûts engagés, mais également du fait de devoir développer de nouvelles compétences pour répondre à des exigences en évolution. Les projets actuels, impliquant de multiples technologies et le besoin de travailler en synergie avec les acteurs territoriaux, sont devenus primordiaux pour la gestion des chaînes logistiques du secteur public. Le domaine du génie industriel a développé diverses méthodes pouvant répondre à ces nouveaux besoins. Ces méthodes englobent différentes théories et pratiques allant du progrès permanent à la gestion de la chaîne logistique jusqu’à la gestion de la relation client. Ces pratiques visent avant tout à améliorer la coordination et l'intégration de toutes les activités nécessaires à l'élaboration d’un produit ou un service. L’apparition de nouvelles démarches, telles que la Smart City, légitime la mise en pratique de méthodes industrielles pour la gestion de services répondant à l’intérêt général d’un territoire. Dès lors, l'objectif de ce travail a été de transposer aux collectivités territoriales des méthodes issues du génie industriel, en s’appuyant sur la démarche de la Smart City, afin de permettre une synergie entre les partenaires, tout en augmentant la productivité de l’organisation dans la fourniture de services publics plus performants. / The public sector is a domain in perpetual transformation, due to current economic pressure and constant technological progress. This is particularly the case in Urban Communities, where employees are under intense pressure, notably by the need to ensure services of high quality to their users while minimizing the costs incurred, but also because of the necessity to develop new skills to meet the new requirements of the sector. Current projects involving multiple technologies, the need to work in synergy with the territorial actors becomes essential for the management of the public sector supply chains. The field of industrial engineering has developed various methods which can address these new needs for the public sector. These methods include various theories and practices going from continuous improvement to Supply Chain Management, including customer relationship management. These practices aim above all at improving the coordination and integration of all activities necessary to the development of a product or service. The emergence of new approaches, such as the Smart City, legitimizes the application of industrial methods for the management of services answering the general interest of a territory. Consequently, the objective of this work is to adapt to the Urban Communities of the methods derived defined in industrial engineering and to integrate the approach of Smart City to improve the synergy between the partners, while increasing the productivity of the organization in the supply of more efficient public services.