Implementing costs systems proposed by federal government: an analysis under a institutional lens

The information about costs in public sector is important to an adequate analyze about management efficiency and expenditure quality. In countries identified as reference for implementation of that methodology, the process was part of a extensive reforms plan. The Institutional Theory claim the impo...

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Veröffentlicht in:Revista de administração pública (Rio de Janeiro) 2013-03, Vol.47 (2), p.469
Hauptverfasser: Thiago Bernardo Borges, Poueri do Carmo Mario, Carneiro, Ricardo
Format: Artikel
Sprache:eng ; por
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Zusammenfassung:The information about costs in public sector is important to an adequate analyze about management efficiency and expenditure quality. In countries identified as reference for implementation of that methodology, the process was part of a extensive reforms plan. The Institutional Theory claim the importance that changes in those work proceedings need analyze rules, values and practices in use on the organization involved in change process. This study was intended using the institutional theory to establish an analyze of how was the implementation of public sector Brazilian management instruments, and comparing that same process in Australian government. It was possible identified that Brazilian government different of the international experience and institutional theory proposals that suggest a wide cultural and institutional mobilization, it chose only the implementation of a technological system.
ISSN:0034-7612
1982-3134