The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. The public organizations management and accounting today are influenced by the private sector; therefore there must be a change in the elected auditor’s role in the public organization. The investigation was done by going through the audit reports of the municipalities of Sweden. The factors looked at were connected to both financial auditing and performance auditing and public management and accounting. Besides looking for factors, the number of words connected to each factor was counted. Since we only received audit reports from 232 out of 290 municipalities, our result is a little skewed representing the larger municipalities.The results from this study is that there is significantly more information concerning financial auditing rather than performance auditing in the audit report in the municipalities of Sweden. Also the political majority has no effect on the content of the audit report, nor do the political parties affect the amount of information concerning financial or performance auditing. The study also shows that the use of professional auditors in the municipalities can affect the content of the audit reports, both when it comes to financial and performance auditing.

The development and longevity of the welfare state is dependent on public support. The purpose of this study is to examine the relationship between public sector employment and popular support for the welfare state in comparative perspective. Welfare state attitudes represent the micro-foundation in many theories about links between welfare state organization and interest formation and the shaping of values, norms and levels of aspiration. Most studies seeking to explain differences in welfare state support use welfare state regime labels on countries as their independent variable. However, previous empirical research on comparative welfare state attitudes has found very mixed support using the regime typology approach. The present study takes a step forward in using comparative indicators of public sector employment and social protection, instead of regime labels. In previous research the role of public sector employment for welfare state attitudes has typically been given little attention. The main hypothesis is that public service employment positively influences aggregate levels of support towards the welfare state. Based on a multilevel-regression framework and drawing on ISSP comparative data from 2006 on individual level attitudes, this study demonstrates clear empirical support for this main hypothesis.

Denna kvalitativa intervjustudie fokuserar etablering av delat ledarskap inom offentlig sektor. Syftet är att belysa varför delat ledarskap uppkommer som en alternativ ledningsform. Förutom beslutsfattares medvetna val och motiveringar försöker studien även fånga underliggande bevekelsegrunder samt identifiera eventuellt andra faktorer som kan påverka uppkomsten av ledningsformen. En komplex bild av faktorer såsom faktisk situation, organisationens normer, förutsättningar och omgivningar liksom de individer som befolkar den, påverkar uppkomsten av ledningsformen. Tilltron till ledningsformens potential är stor och farhågor tonas ner. Ledningsformen ses kunna tillföra organisationen synergieffekter och symboliska mervärden och ses som en lösning på olika problem där den erbjuder ett alternativ. En öppen inställning till att pröva nya ledningsformer, pragmatiskt förhållningssätt liksom enskilda individers arbetsrelaterade egenintressen påverkar också uppkomsten av ledningsformen. / This qualitative interview study focuses on establishing shared management in the public sector. The objective is to shed light on the reason why shared management emerges as an alternative form of management.  As well as the conscious choices and motives of decision makers, the study also attempts to capture underlying reasons and to identify any other factors that may influence the emergence of this form of management.  A complex picture of factors where the actual situation and the organisation’s standards, conditions and surroundings together with the individuals who populate it, are what influence the emergence of this form of management.  There is great confidence in the potential of this form of management and misgivings are downplayed. This form of management is thought to be able to bring synergy effects and symbolic added value to the organisation and is seen as a solution to various problems where it offers an alternative. An open attitude to trying new forms of management, pragmatic attitudes and the vested work-related interests of individuals also influence the emergence of this form of management. / <p>Examensarbetet ingår i program: Master of Public Administration and Governance 120 hp, Offentligt ledarskap, styrning och samverkan</p>

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Department of worship public and industry for the purpose of worshiping their ancestors and the establishment of an independent property of the original in Mainland China, prevalent in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved from an agricultural society to the social patterns of industry and commerce, interpersonal gradually alienated, weak, and due to age, by multi-generational inheritance, to send the identity of the next member of the increasingly vague, complex, so that to send human competition for worship production action, the meaning of sacrifice public sector to set up gradually lost. Due to sacrifice the particularity of the public sector within the public owners, members of crime in the administrator or send personal gain map take illicit profits, fame and fortune of the heart to fight for the assets held, and other issues, External: their legal rights and obligations of civil, judicial and administrative departments have different views, and therefore resulted in numerous controversies, government to actively address the ritual of public sacrifice public sector long years of problems, in 1997, was promulgated "Professions Ordinance, planning the entire clean-up project schedule, except for taxes, the competent authority is still lack of supporting. in this study, secondary data analysis and questionnaires as the main research methods, analysis worship public and industry clean-up the causes and impact of hard, and tax officials on the implementation of the ancient worship Professions Ordinance successful and able to solve the economic efficiency of tax administration, tax equity and land use the troubled expectations. Sacrifice public sector owners of non-tax professionals do not quite understand, to declare the type and tax implications, therefore, to collect scholars' sacrifice the particularity of the public sector and the relevant provisions of the tax law analysis, to be the table lists the legal persons, juridical association with the sacrifice of public sector legal establishment of the legal basis for the purpose of legal nature, and real estate approach for worship public industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax concessions or not, a comparative analysis, the public owners to easily compare, but its declaration of substantial benefit. Another of this thesis study found that tax officials for the implementation of the Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax administration, tax equity goals and enhance the land use of economic efficiency, but want to reach the aforementioned goals, depends on the completion of the worship the reporting and registration of public sector jobs, not yet required to complete the declaration and other related job assessment, remains to be the financial sector this sacrifice the particularity of the public sector be deliberated.

The debates over the structure of the Turkish government in the context of Public Administration Reform that point to restructuration of state and/or to re-organization of social relations between state, market and &amp / #8216 / civil society&amp / #8217 / have gained momentum especially since the arrival of draft law about Main Principles of Public Administration and Restructuring of Public Administration to the Turkish Parliament. This thesis attempts to analyze the debate on recent public administration reform in Turkey in the contexts of the socio-economic transformations of new capitalism/neo-liberalism within the notion of decentralization and of how/in what ways the neoliberal policies have been legitimated within the specific historical context of Turkish public administration reform. The purpose of the study is to understand the connection between the legal text of public sector reform and the social context in which these legal regulations find their meanings. For this aim, the debate on public administration reform in the Turkish Parliament was argued as a discursive battlefield where the demands and interests of the conflicting social groups &amp / #8216 / clash&amp / #8217 / with each other. Therefore, this study concentrates its attention on the critical analysis of the discursive acts of the Justice and Development Party government, and of the Republican People&amp / #8217 / s Party on reform for understanding how both authority/legitimacy and resistance/de-legitimacy are (re)produced within the parliamentary debates/discourse.

In this study, it is aimed to determine and implement a process based strategic planning methodology for Turkish Ministry of Finance. Proposed methodology has been implemented in Ministry of Finance by a T&Uuml / BiTAK supported strategic management project in collaboration with Ministry of Finance Strategy Development Unit (MoF_SDU), T&Uuml / SSiDE and a private Consultancy Company. This project was a direct consequence of reforms on Public Financial Management and stipulated by the Laws No. 5018 and 5436 which have been prepared based on efficiency in public service delivery. Proposed methodology is different from other strategic planning methodologies for public and non-profit organizations because it uses a combination of numerous techniques that are previously developed for strategic planning. Examples are mentoring, e- learning, idea tray method, and process modelling. Firstly, strategic planning methodology is determined with close inspection of international approaches and best practices. Ministry of Finance&rsquo / s organizational chart is redesigned to enable more effective and efficient operation. Ministry of Finance is divided to 14 strategic business units (SBUs). For every SBU, detailed environmental analyses are conducted and critical issues are derived. Mission and strategic vision statements are clearly determined and core processes are modelled and standardized. Strategic goals and detailed objectives are formulated. Finally, performance indicators are determined for every objective for evaluation and continuous improvement. At the end of the implementation, 2008-2012 strategic plan for Ministry of Finance is prepared and numerous organizational improvements are observed.

This study investigates the determinants of financial development and private sector credits for a panel of 85 developing and industrial countries using annual data from 1980 to 2006. The results from the panel cross-sectional fixed effects procedure suggest that an increase in the public sector credits and central government debt leads to a decrease in private sector credits in low income and lower middle income counties. For this group of countries, public sector credits, albeit leading to a financial crowding out, are found to be enhancing financial development. For the upper middle income and high income countries, private sector credits are found to increase with public sector credits and financial development and decrease with central government debt. Financial development is affected adversely from inflation and positively from real GDP and public sector credits in high income countries. In upper middle income countries both real GDP and credits to public sector affect financial development positively. In low income countries, on the other hand, public sector credits and inflation are correlated positively with financial development.

Innovations in the public services have become mandatory to provide more efficient and secured services to the citizens. In today&#039 / s fast changing technological environment, the sustained management of innovation is the most vital executive task for the organizations. Identification of the technological innovation process is required in order to manage innovation in the public organizations. This thesis study aims to build a technological innovation model for public organizations in Turkey identifying technological innovation process, stakeholders of the process, sources of innovation, obstacles of innovation and driving forces of innovation. In this research study, strategically important organizations, including all ministries and the pioneer public organizations that perform technological innovation projects are analyzed. In the research study, case study is used as a research strategy and interviews are used as data collection methods. Using collected data / data sets are produced and presented in tables. Data analysis results enable to identify technological innovation process, stakeholders of the process, sources of innovation, barriers of innovation, and driving forces of innovation. Consequently, in accordance with the findings of the study, a new technological innovation model that may pave the way for technological innovation projects and enable successful management of innovation process is constructed. The proposed model lights the way of managers for their innovation projects by means of determining unclear innovation process and identifying the inputs and outputs of the process. Moreover, this study is a guide for managers in public organizations identifying possible obstacles and offering solutions, identifying driving forces to accelerate the innovation process, emphasizing the importance of interaction between the stakeholders.

The present study intends to examine the influence of workplace bullying incidents on the organizational justice perceptions of targets and by-standers with respect to organizational procedures, supervisory treatment and distribution of pay/reward schemes together with the performance of organizational citizenship behavior. For this purpose, six different public institutions in Ankara and Izmir are selected. A total of 288 white-collar public employees filled out the questionnaire where one third of the participants label themselves as being exposed to workplace bullying behavior in the last six months. As hypothesized, findings support the view that workplace bullying experience plays a significant negative role in organizational justice and citizenship behavior perceptions after controlling the significant effect of demographic variables. Besides, within this context, the ultimate effect of bullying on employees is bifurcated in terms of whether an individual has either target or bystander status.