Towards performance culture via learning culture: lessons from Poland

• Autorzy: Zawadzka-Pąk U. K. , Kulikowska-Kulesza J. E. , Lotko E.

Identyfikatory

DOI

10.12846/j.em.2015.04.01

• Języki publikacji: EN

Abstrakty

EN

To enable the public administration the effective realisation of public tasks in dynamically changing, contemporary reality it was necessary to replace the traditional methods of administrating by the New Public Management and New Governance instruments. At the beginning of this century the Polish Ministry of Finance (MF) has begun to implement these tools, including performance budgeting (PB) aiming at increasing of the efficiency and effectiveness of public spending. MF improves their methods and strategies, thus it is a learning organization as evidenced by the numerous documents prepared by MF. To identify the learning disabilities in PB implementation process in Poland, we use the non-reactive research method based on the analyses of the content and the evolution of documents issued by Ministry of Finances covering the period 2005-2014 and we analyse the publications evaluating PB implementation in Poland, including the reports of the Polish Court of Auditors, as well. The research problem is the answer to the question: in which way learning disabilities in the performance budget implementation process make the effective implementation of the performance budgeting in the Polish government sector more difficult from the perspective of the Senge’s theory of learning organization. The aim of the paper is to indicate the way to improve the performance budgeting implementation process. We conclude that even if the new concepts require the transformation of the public administration unit into more adaptive learning organizations, the appropriate learning methods and strategies were not sufficiently implemented in MF. Therefore, it was possible to achieved the main objective of PB only to a limited extent.

Słowa kluczowe

EN

performance budgeting; learning disabilities; Ministry of Finance; Poland; Court of Auditors

PL

budżet zadaniowy; trudności w uczeniu się; Ministerstwo Finansów; Polska; Trybunał Obrachunkowy

• Wydawca: Oficyna Wydawnicza Politechniki Białostockiej
• Czasopismo: Ekonomia i Zarządzanie
• Rocznik: 2015
• Tom: Vol. 7, no. 4
• Strony: 7--13
• Opis fizyczny: Bibliogr. 24 poz., tab.

Twórcy

autor

Zawadzka-Pąk U. K.

• University of Białystok, Faculty of Law

autor

Kulikowska-Kulesza J. E.

• University of Białystok, Faculty of Law

autor

Lotko E.

• University of Białystok, Faculty of Law

Bibliografia

• Argyris C., Schön D.A. (1978), Organizational Learning: A Theory of Action Perspective, Addison-Wesley Publishing Company, Michigan
• Babbie E. (2007), Practice of Social Research, ThomsonWadsworth, Australia-Brazil-Canada-MexixoSingapore-Spain-United Kingdom-United States
• Behn R.D. (2002), The Psychological Barriers to Performance Management: Or Why Isn’t Everyone Jumping on the Performance-Management Bandwagon?, Performance & Management Review 26 (1), pp. 5-25
• Dixon N.M. (1999), The Organizational Learning Cycle. Howe we can learn collectively, Gower Publishing Limited, England
• Hodgkinson M. (1998), The „learning organization” and emergent strategies, Strategic Change 7 (7), pp. 421-433
• Lähteenmäki S., Toivonen J., Mattila M. (2001), Critical aspects of organizational learning research and proposals for its measurement, British Journal of Management 12 (2), pp. 113-129
• Levinthal D.A., March J.G. (1993), The myopia of learning, Strategic Management Journal 14 (S2), pp. 95-112
• Lipszyc J.B. (2011), Prawdziwy budżet zadaniowy obnaży nieefektywność administracji, http://www.obserwatorfinansowy.pl [27.01.2011]
• Marquardt M.J., Reynolds A. (1994), The global learning organization: Gaining Competitive Advantage Through Continuous Learning, Burr Ridge, Irvin
• Misiąg W. (2013), Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy, Studia Biura Analiz Sejmowych 33 (1), pp. 85-102
• Morecroft J. (1994), Executive knowledge, models, and learning, in: Morecroft J., Sterman J. (eds.), Modelling for Learning Organizations, Portland Productivity Press, Portland
• Najwyższa Izba Kontroli (2012), Wdrażanie budżetu państwa w układzie zadaniowym – ocena procesów: planowania, monitorowania i sprawozdawczości, Warszawa
• Nędzyński K. (2013), Urzędnicy są silniejsi od polityków, Obserwator finansowy, http://www.obserwator finansowy.pl [01.03.2015]
• OECD (2005), Modernising Government. The way forward, Paris
• Pedler M., Boydell T., Burgoyne J. (1989), Towards the Learning Company, http://www.researchgate.net [05.01.2015]
• Peters T., Waterman Jr R.H. (1995), In Search of Excellence. Lesson from America’s Best-Run Companies, Profile Business, New York
• Pollitt C. (2006), Performance information for democracy: The missing link?, Evaluation 12 (1), pp. 38-55
• Robinson M., Last D. (2009), A Basic Model of Performance Based Budgeting, Technical Notes and Manuals of International Monetary Fund
• Senge P. (1990), The Fifth Discipline. The Art & Practice of the Learning Organization, Currency Doubleday, New York
• Smith D., Elliott D. (2007), Exploring the Barriers to Learning from Crisis, Organizational Learning and Crisis, Management Learning 38 (5), pp. 519-538
• Taylor J. (2009), Strengthening the link between performance measurement and decision making, Public Administration 87 (4), pp. 853-871
• Taylor J. (2014), Organizational Culture and the Paradox of Performance Management, Public Performance & Management Review 38 (1), pp. 7-22
• TVN24 (2015), Ćwierć miliona za konsultacje przemówień Sikorskiego, http://www.tvn24.pl [01.03.2015]
• Van Dooren W., Bouckaert G., Halligan J. (2010), Performance Management in the Public Sector, Routledge, London