Public Sector Reform, or reinventing government, has been on the daily agendas of many governments since the early on 1990s, but it’s receiving today a restored emphasis. The New Public Management (NPM) was usually clear concerning: new approaches to accountability at the top of open public organisations; more overall flexibility and motivation and duty for municipal servants; new structures and also institutions which are incentive instead of rule pushed, many of which might be profit-making or non-governmental; a consumer or consumer focus; and also concentrating on quantitatively measured outputs or even outcomes. Even though the justification for that reforms had been founded from the need to make the delivery associated with public services manageable and also accountable, to avoid waste and lower costs, to inspire competition and also customer responsiveness, to utilize proven private sector methods and to focus on results, The key components of the particular reform process were during the time and are still today: Budgeting for outputs rather than inputs, separation of service delivery from advisory as well as regulatory functions, discretion for supervisors to spend their particular operating budgets as they consider fit, contract-like associations between politics as customers of goods and also services, and also departments and other entities since suppliers, separation of audited financials and performance reporting under NPM. All this had been supposed to lead towards a breeding ground of less procedural limitations, more discretionary forces to managing finances in a better manner also to performance-related pay. In many countries world-wide these types of basic concept are enshrined in law, but where do we really stand today and also why are these discussions nevertheless on-going? Many political figures and public administrators say that, by the year 2011, it will be difficult to justify the structure of government as well as provision of public services in the same manner that has been using since decades. This is largely caused by the availability regarding advanced systems and Enterprise Resource Planning-Systems (ERP) make it possible for a change of the public sector framework and to restore governments relationships with citizen and also business clients. Successfully altering public policy using IT will help minimize the actual political as well as financial fallout of failed implementations, meet the growing expectations of citizens within modern democracies, as well as shape the public sector for the future. Public Sector Reform initiatives as a result need to reinforce competitive ERP-solutions, upon which businesses increasingly depend to be competitive, since advanced technology improves efficiency and lowers expenses. However, in the event the ERP-System has not been set-up with the objective to deliver management information relevant to a public service environments, even the most sophisticated ERP-System can not deliver the required answers. Typically management accounting tools, particularly cost and performance accounting, would be able to extract the required information from the respective ERP-System. However new public management methods and methods are mainly drawn from the private market. Unfortunately the management accounting concepts in the public services environment have to consider additional prerequisites than one would typically apply in the private sector. This applies particularly to: the cost structure: in the public administration controllable variable cost parts do hardly exist, practically all costs are fixed; the responsibility regarding administrative expenses or internal cost proportion (e.g. from Human resources or Finance Department, etc.): they are hardly influenceable by the other organisational units. This particular fact requires a very harmonized pricing structure in addition to the reporting method adapted to the needs of the different hierarchies. the personal representation: there are unique specifications for treatment and evaluation of staff performance. To sum up, management accounting for organizational units or organizations of the public administration will be developed as well as guided by the following rules: Management accounting shall be based on meaningful, logical figures which need to be transferred into coherent – plain language – reports everyone is able to comprehend and use; There is no one-size-fits-all costing method, the public sector provides multiple usually complex nested services, which may need different costing methods; but they also must integrate directly into one system; Avoid fixed hierarchical relationships, yet apply a process orientation permitting free expense allocations to reflect service delivery and performance linkages; Do not calculate yourself to death, keep it easy and focus on the economically required and appropriate information for management purposes; Develop a reporting system to mirror the decision-making and responsibility-oriented structure of a public service environment – as they are dissimilar to the private sector; Ensure the transferability with other areas, put simply: don’t create "management accounting islands". Every one of the building blocks are known and the systems are available; now the information requirements of the public sector need to be pieced together with what an ERP-System is in fact able to supply. About the Author: Personally I’ve done numerous Public Sector Reform-projects at a time when ERP-Systems were not as developed as they are these days. I put in quite some time in the interim to build and implement ERP-Systems for both the private and the public sector. Since public sector reform receives a restored emphasis these days I combine two areas, i.e. what kind of information does the public sector need within the framework of New Public Management and exactly what can ERP-Systems deliver in support of it. If you like to drop me a line to exchange some ideas: . 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