Managing Local Governments Designing Management Control Systems that Deliver Value

Local Government is an area where management skills are tested to the extreme. With political considerations evident both locally and nationally, managing resources can be complex and subject to change. This book introduces new concepts and new ways of doing business that can greatly enhance the value of the services a local government provides to its citizens, without putting a greater financial burden on taxpayers. Padovani and Young present out-of-the-box thinking based on solid research and experience to discuss topics such as: Incorporating outcome indicators into strategic planning and budgeting Building a LG’s budget with ‘cost drivers’ Expanding the concept of ‘enterprise funds’ Assessing and better managing the risk associated with outsourcing Using the concept of ‘shadow pricing’ to compare public with private sector costs for services This book is a must-read for students of public administration and management, senior and middle managers in local governments around the world, and citizens who are concerned with more effective management of their local government’s programs and services. A list of suggested extra case studies for each chapter, and a description of the process to follow for ordering them, may be obtained by sending an email to CrimsonCenter@cs.com. You should request the document "Case Study Suggestions for Managing Local Governments".

1. The Context for Management Control Systems in Local Governments2. Management Control Systems: An Overview3. Barriers to Effective Management Control in Local Governments4. The Structure for Management Control5. Programming6. Budgeting7. MeasuringFull Costs and Setting Prices8.Measuring Differential Costs and Assessing Outsourcing Opportunities9. Measuring Performance 10. Reporting and Action11. The Organizational Context for a LG’s Management Control System

Emanuele Padovani is Associate Professor of Accounting and Control in the Public Sector at the University of Bologna, Italy. He has done extensive research and consultancy activities on public management with specific reference to management control, outsourcing, and financial and non-financial performance measurement and management David W. Young is Professor of Management, Emeritus, at the School of Management, Boston University, USA,where he was affiliated with the Public and Nonprofit Management Program. He teaches at Harvard University’s School of Public Health,and is a visiting professor at IESE Business School, Reykjavik University, the University of Pisa, and the University of Bologna