1 - 2 of 2
-
-
PublicationInnovating management and managing innovation in the public sector : The introduction of the New Accounting Model (NAM) in SwitzerlandWhen the manager of the Swiss Federal Government's Treasury (FFA - Federal Financial Administration), Peter Siegenthaler, took office in 2000, he was faced with a far-reaching challenge. The government had decided to replace the old accounting software with a fully integrated business software, and Siegenthaler was to lead the change process. At the same time, there was significant political pressure to change the accounting and budgeting system from a mainly cash based to an accrual based system. This led to a delicate situation: on the one side, a purely technical change was difficult and costly enough, and any further increase in complexity should be avoided. On the other side, the political pressure for change could not be ignored without the risk of being overrun by political decisions. How could Siegenthaler react to this challenge of management innovation in the public sector that factually would imply a far-reaching change in the management philosophy as much as in financial control ? This case describes the episode in which the federal administration in Switzerland decided to introduce a fairly revolutionary management innovation: the so-called 'New Accounting Model'. It gives insights about the actual process of reform and highlights the major factual changes in the accounting and budgeting system. It allows students at undergraduate level in Public Management and Public Administration to learn about accrual accounting and budgeting by means of a real-world example. Theorising about the process and complexities of organisational change in a politico-administrative context requires a level of abstraction achieved by students at graduate level. http://www.thecasecentre.org/educators/products/view?id=122262