Reporting performance information in the public sector : (Record no. 47008)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01610naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5011915563144 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181308.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150119s2014 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | COHEN, Sandra |
| 9 (RLIN) | 50734 |
| 245 10 - TITLE STATEMENT | |
| Title | Reporting performance information in the public sector : |
| Remainder of title | the moral behind the (non)application of program budgeting in Greece |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Los Angeles : |
| Name of publisher, distributor, etc. | IIAS, |
| Date of publication, distribution, etc. | September 2014 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival data and the views of executives involved with the program as well as politicians. The findings suggest that subsequent institutional pressures deriving from the countrys resource dependency resulted in a re-prioritization of actions and therefore to the abandoning of the program budgeting project. Moreover, the analysis reveals that the cultivated culture inside a bureaucratic central government which gives rise to resistance to change and the poor diffusion of the new accounting philosophy would have hampered the success of the new system even if the plan had not been abandoned. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | KARATZIMAS, Sotiris |
| 9 (RLIN) | 50735 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Review of Administrative Sciences |
| Related parts | 80, 3, p. 619-636 |
| Place, publisher, and date of publication | Los Angeles : IIAS, September 2014 |
| International Standard Serial Number | ISSN 00208523 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150119 |
| Operator's initials, OID (RLIN) | 1556^b |
| Cataloger's initials, CIN (RLIN) | Fabio |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150130 |
| Operator's initials, OID (RLIN) | 1559^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
