<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "One Step Beyond: Is the Public Sector Ready to Let Go of Budgeting?"^^ . "There have been numerous attempts at reforming public sector budgeting in recent years, with\r\nmost of these attempting to improve efficiency and effectiveness by switching emphasis from inputs\r\nto outputs and outcomes. However, proponents of Beyond Budgeting claim the problems\r\nassociated with traditional budgeting systems are such that the solution is not to reform budgeting,\r\nbut to abandon it in its traditional form entirely, advocating the need for a more flexible approach\r\nbased on the principals of devolved managerial responsibility and adaptive management process.\r\nBefore attempting to implement such a fundamental change in approach it is necessary to\r\ndetermine firstly, whether the organisation is dissatisfied with the current budget system, secondly,\r\nthe extent to which the organisation is currently working according to beyond budgeting principles\r\nor has the structures and systems capable of supporting the beyond budgeting philosophy, and\r\nfinally, the extent to which the organisation would be in a position to satisfy the preconditions\r\nneeded for the successful implementation of beyond budgeting.\r\nThe focus of this study is to review the current position of a sample of Irish Local Authorities in\r\nrespect of these three questions.\r\nThe research targeted twenty two senior and front line managers in three different types of authority\r\nusing data gathered in the field by means of a structured questionnaire and a series of semistructured interviews administered in tandem.\r\nThe results suggest considerable dissatisfaction with the current budget process suggesting that it\r\nis time consuming , out of touch with reality and largely incremental , but indicate that the structures\r\nand systems currently in place in this area of the public sector are not yet conducive to the\r\nintroduction of an approach based on Beyond Budgeting principals. The research indicates that\r\nthe biggest obstacle to the introduction of these changes may be a lack of commitment to change\r\nand the unwillingness of management and in particular, the finance function, to loosen central\r\ncontrol over the budget process."^^ . . . "8" . "2" . . "Journal of Finance and Management in Public Services"^^ . . . . . . . . . . . "Gerard"^^ . "McCarthy"^^ . "Gerard McCarthy"^^ . . "Alison"^^ . "Lane"^^ . "Alison Lane"^^ . . . . . . "One Step Beyond: Is the Public Sector Ready to Let Go of Budgeting? (Text)"^^ . . . . . "jour_vol8_no2_b.pdf"^^ . . . "One Step Beyond: Is the Public Sector Ready to Let Go of Budgeting? (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "One Step Beyond: Is the Public Sector Ready to Let Go of Budgeting? (Other)"^^ . . . "jour_vol8_no2_bibliography.txt"^^ . . . "One Step Beyond: Is the Public Sector Ready to Let Go of Budgeting? (Other)"^^ . . . . . . "indexcodes.txt"^^ . . "HTML Summary of #243 \n\nOne Step Beyond: Is the Public Sector Ready to Let Go of Budgeting?\n\n" . "text/html" . . . "JA Political science (General)"@en . . . "JS Local government Municipal government"@en . .