Bulletin n. 3/2007
December 2007
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
  • Kloot Louise, Martin John
    Public Sector Change, Organisational Culture and Financial Information: A Study of Local Government
    in Australian Journal of Public Administration , Volume 66, Number 4 ,  2007 ,  485-497
    Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This article examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial (ABF) information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade. This article will be of interest to those in government wishing to implement change programs aimed at increasing financial resource use efficiency.
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