Financial Delegation system in the Context of New Public Management: Evidence from an Australian Public Sector Organization

Year 2019, Volume: 5 Issue: 10, 1 - 11, 26.12.2019

Nikhil Chandra Shil , Anup Chowdhury

https://doi.org/10.25069/spmj.562734

Abstract

This paper
contributes to the study of financial management in public sector organization
in the context of New Public Management (NPM). It deploys an earnest attempt to
explore the financial delegation system in the context of NPM initiatives in
Australia. A government department in the Australian Capital Territory has been
adopted as the field for investigation. The nature of the present research is
explorative and the focus of this research is to study in depth of a particular
phenomena. Qualitative research methodology was chosen to obtain a better
understanding of the phenomena. Case-based research method was used in
developing a fuller understanding of the relative role of financial delegation
system in the management of organisational performance. In this study, data
collection involved a triangulation approach and the three sources were archival
records, interviews and observation. As financial delegation system is socially
constructed, Giddens’ structuration theory was adopted in this research to
obtain a better understanding of human actions and to explore how these control
devices are implicated in the wider social context through time. Empirical
evidence from the field supported that the selected researched organisation has
adopted a wide range of financial delegation mechanisms within the
organization. The research also demonstrated that the implementation of financial
delegation system in the selected organization is the function of NPM in the
key areas of financial management. These findings are consistent with the view
that NPM promotes a culture of performance in Australian public sector. 

Keywords

Public sector, new public management, financial delegation, case study

Financial Delegation System in the Context of New Public Management: Evidence from an Australian Public Sector Organization

Abstract

This paper
contributes to the study of financial management in public sector organization
in the context of New Public Management (NPM). It deploys an earnest attempt to
explore the financial delegation system in the context of NPM initiatives in
Australia. A government department in the Australian Capital Territory has been
adopted as the field for investigation. The nature of the present research is
explorative and the focus of this research is to study in depth of a particular
phenomena. Qualitative research methodology was chosen to obtain a better
understanding of the phenomena. Case-based research method was used in
developing a fuller understanding of the relative role of financial delegation
system in the management of organisational performance. In this study, data
collection involved a triangulation approach and the three sources were archival
records, interviews and observation. As financial delegation system is socially
constructed, Giddens’ structuration theory was adopted in this research to
obtain a better understanding of human actions and to explore how these control
devices are implicated in the wider social context through time. Empirical
evidence from the field supported that the selected researched organisation has
adopted a wide range of financial delegation mechanisms within the
organization. The research also demonstrated that the implementation of financial
delegation system in the selected organization is the function of NPM in the
key areas of financial management. These findings are consistent with the view
that NPM promotes a culture of performance in Australian public sector. 

Keywords

Public sector, new public management, financial delegation, case study

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