6 resultados para public sector accounting

em Brock University, Canada


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Efforts to reform the public sector reflect the social, political and economic environment within which government must function. The recent demands by the public for more consensual decision-making, as well as more efficient, effective and responsive public service, have resulted in a number of reform initiatives, including an emphasis on partnership development. The purpose of this thesis is to examine partnership arrangements within the public sector. Specifically, the thesis will assess the value of partnerships and their impact on government by examining six partnership arrangements involving the Ontario Ministry of Natural Resources (OMNR). The OMNR, having recently been awarded the 1992 Institute of Public Administration of Canada Award for Innovative Management, on the theme of partnership development, is being lauded as an example for other government agencies considering similar alliances. The thesis begins by introducing the concept and practice of partnership within the public sector in general and the OMNR specifically. Descriptive analysis of six OMNR partnerships is provided and a number of criteria are used to determine the success of each of these arrangements. Special attention is paid to the political implications of partnerships and to those attributes which appear to contribute to the successful establishment and iii maintenance of partnership arrangements. The conclusion is drawn that partnerships provide the government with an opportunity to address public demands for greater involvement in decision-making while accommodating government's limited financial resources. However, few truly collaborative partnerships exist within the public sector. There are also significant political implications associated with partnerships which must be dealt with both at the political and bureaucratic levels of government. Lastly, it is argued that while partnerships within the OMNR are experiencing some difficulties, they constitute a genuine attempt to broaden the base of decision-making and to incorporate the concerns of stakeholders into resource management.

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Using Marxist state theory as an analytical framework, this thesis explains the problems faced by the Ontario New Democratic Party government (1990-1995) in implementing a social democratic agenda. Not only was the government constrained in its ability to implement progressive policy, but it was also pushed to implement a Social Contract (involving legislated wage cuts to public sector employees) that alienated the party's base of support, making it more difficult for the party to organize in the future. Although this study relies predominantly on a reinterpretation of existing research on the topic, some primary research is used in the analysis, including interviews with members of the labour movement and former MPPs and analysis of the news media's treatment of the party/ government. Historical and class analytical perspectives are used to explain the evolution of the ONDP's structure and policies, as well as to assess the relative strength of the working class and its ability to support a social democratic political agenda. It was found that the ONDP' s unwillingness to develop a long term plan for social democracy, and its inability to act as a mass party or to build a strong working class movement, made it more difficult for the party to succeed when it formed the government. Moreover, the class nature of the capitalist state, along with pressure exerted by a well mobilized capitalist class, worked to limit the government' s options.

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Caseflow Management is a public sector program designed to promote effective management of cases through the resolution process in the public court system. Given its public nature caseflow management policy is ultimately an exercise in political will. To date that political will has been dominated by the legal profession which has influenced the Ministry of the Attorney General to limit the term~ of reference for caseflow management and its application to a narrow range of alternatives which are primarily in the interest of the legal profession. This thesis will explain the nature and extent of the politics within the legal profession that impact on caseflow management and demonstrate the potential for better serving the public interest by eXl~anding its terms of reference to incorporate independent paralegals and public / private sector partnerships in the Ontario Provincial Court System for highway traffic offences and other matters of a summary conviction nature.

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Canadians appear to hold the activities of those in government and in big business in low esteem. Media reports of several high-profile political and corporate instances of unethical conduct have reinforced the public's concern for the status of ethical conduct and honesty in government and in big business. The response by public and private sector managers to unethical conduct by employees is largely in the form of 'ethical rules' which both sectors agree provide a measure of certainty as to the ethical conduct expected from employees. Since research on ethics in the public and private sectors is limited and since ethics is a topic of increasing concern to both sectors, this thesis provides data that could assist managers in dealing with the issue of ethical conduct within their respective organizations. The purpose of this thesis is to compare the state of ethical conduct within public and private sector organizations in Canada. This is accomplished through a description and analysis of the approaches taken by the public and private sectors as well as the four professions of law, engineering, accountancy and medicine. Ethical conduct within the public sector focuses on the ethical behaviour of public servants rather than elected officials. The underlying intent of this thesis is to discover if contemporary ethical problems are similar in the public and iv private sectors with respect to the four ethical areas of conflict of interest, political activity, problem public comment and confidentiality. The comparative data on both public and private sector ethics are assessed and similarities and differences are identified. One major finding emerges from this study. Codes of ethics in both the public and private sectors are perceived by management to play an important role in the prevention of unethical conduct. A procedure for developing a code of ethics is presented along with recommendations as to the administration of a code of ethics. Finally, recommendations are made as to the role of education in ethics.

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Taxpayers Coalition Niagara (TCN) was founded and incorporated in 1990 in response to the increasing tax burden faced by citizens, and the sometimes questionable use of taxpayers’ money by the government. Originally founded as the Committee for Responsible Government, the name was changed to Taxpayers Coalition Niagara in order to facilitate membership in a similar provincial organization, Taxpayers Coalition Ontario. The non-partisan Coalition was comprised of businessmen from St. Catharines, with Frank Sheehan as President. The objectives of the Coalition included individual freedom and responsibility; obtaining maximum value for tax dollars; identifying and exposing irresponsible government policy and practice; the reduction of debt at all levels of government; the elimination of wasteful and unnecessary programmes; encouraging elected officials to regain control of their bureaucracies; and discouraging ‘empire building’ within local government. Early in 1991, the Coalition began advertising for members and financial support, receiving $11 000 from 1100 supporters. The membership consisted of both businesses and private citizens, eventually reaching 3500 members. The Coalition formed several committees, each one responsible for monitoring a public sector, such as municipal councils, school boards, police services and regional council. The Coalition worked towards achieving their objectives through presentations given to these groups by the committee leaders, as well as through ‘letters to the Editor’ and advertisements in local newspapers. Frank Sheehan resigned as President in 1995, in order to run as a Conservative candidate in the Provincial election. In June 1995, Charles Atkinson was elected President. The recent election of the Conservative government (led by Mike Harris) resulted in the expectation that many of the Coalition’s objectives would be achieved by the newly elected government. Accordingly, it was decided that the organization would operate in a reduced capacity. The Coalition was terminated in April, 2003, after several years of little or no activity.