Implementering og anvendelse af nyere ledelsesteknologier i den kommunale sektor
Authors
Christian Nielsen
University of Aalborg
Steen Nielsen
Aarhus School of Business, University of Aarhus
Abstract
New Public Management concerns the transformation of management in the public sector, including the introduction of new demands to public managers, such as accountability for resource consumption, quality of services rendered and proper spending of the taxpayers’ money. A core issue in the New Public Management movement is therefore the introduction of new financial management techniques and management models. This article focuses on the knowledge, dispersion, prioritisation and use of such measures by local government; it is investigated if financial management techniques and management models developed for private sector firms also have a future in the public sector. Via a questionnaire-based study of 290 responses, the authors look into the respondents’ familiarity with and application of more recent financial management techniques, cost allocation techniques, quality measurements, benchmarking and measurements at project level. The findings indicate surprisingly extensive knowledge of specific management and performance techniques, even though the respondents themselves do not use these methods. These findings are supported by a factor analysis which shows that the respondents are very familiar with the elements of the various types of models.