000			01466naa a2200169uu 4500
001			8012516561010
003			OSt
005			20190211163359.0
008			080125s2008 xx ||||gr |0|| 0 eng d
100	1		_aKLOOT, Louise _95634
245	1	0	_aPublic sector change, organisational culture and financial information : _ba study of local government
260			_aBrisbane Queensland : _bBlackwell Publishers, _cDecember 2007
520	3		_aLocal 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
773	0	8	_tAustralian Journal of Public Administration : AJPA _g66, 4, p. 485-497 _dBrisbane Queensland : Blackwell Publishers, December 2007 _xISSN 03136647 _w
942			_cS
998			_a20080125 _b1656^b _cTiago
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c25554 _d25554
041			_aeng