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By Arie Halachmi, Dorothea Greiling

Responsibility & Organisational functionality within the Public region: A Symposium - (International magazine of productiveness and function administration - quantity 60, no 1, 2011)

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Com/politics/2009/06/25/federalgovernment-funds-new-million-airport-alaska-town-residents GAO (1995), “Travel process reengineering: DOD faces challenges in using industry practices to reduce costs”, AIMD/NSIAD-95-90, 2 March. html#h2 Halachmi, A. (1996), “Promises and possible pitfalls on the way to SEA reporting”, in Halachmi, A. and Bouckaert, G. (Eds), Organizational Performance and Measurement in the Public Sector: Toward Service, Effort and Accomplishment Reporting, Greenwood, New York, NY.

The ability to make decisions. without constant involvement or need for approval by the line minister” (OECD, 2002, p. 13). Autonomisation differs from privatisation as privatisation has two clear-cut forms: in the first, government creates a new, private, legal entity from a former government unit; in the second, government International Journal of Productivity and Performance Management Vol. 60 No. 1, 2011 pp. 1108/17410401111094303 IJPPM 60,1 42 withdraws all responsibility for planning, funding and production and leaves it to the market.

If there is “waste” in spite of these efforts to assure cost-effective reliable performance, should we question the value of many current audit, accounting and managerial controls? These activities consume resources. Salaries, space (used by auditors and their records), material and equipment (used to collect, keep, disseminate, and analyze performance data) are typical resources. These direct costs contribute to the overall cost of a given operation, and can be calculated. However, as has been argued, their benefit cannot be reliably calculated (Halachmi, 2002).

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Accountability and Organisational Performance in the Public Sector. A Symposium by Arie Halachmi, Dorothea Greiling

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