A New Perspective on Management by Objectives and Results Business-Oriented Accounting in the Public Sector

Noralv Veggeland

Journal of Empirical Economics, 2014, vol. 2, issue 1, 1-6

Abstract: Management by objectives and results in the public sector is currently a hot topic in the Norwegian public debate. The criticism is based on three arguments: 1) The approach creates an unnecessary, expensive bureaucracy, because the results must be measured, registered, coded, reported, evaluated and controlled on the basis of quantifiable indictors, and the results that are generated must be compared between institutions and feedback must be given. 2) Quality cannot be measured through quantifiable indictors alone. 3) The system is complex and lacks clear lines of political accountability. The transition from the accounting management of the use of resources, i.e. net budgeting, to business-oriented performance management is an important element in the introduction of management by objectives and results in the public sector. This took place in Western European countries in the 1990s and encompassed what is referred to as business-oriented accounting.

Date: 2014
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