Process-Based Governance in Public Administrations Using Activity-Based Costing

Authors:
Jörg Becker;Philipp Bergener;Michael Räckers
Affiliations:
European Research Center for Information Systems, University of Muenster, Muenster, Germany 48149;European Research Center for Information Systems, University of Muenster, Muenster, Germany 48149;European Research Center for Information Systems, University of Muenster, Muenster, Germany 48149
Venue:
EGOV '09 Proceedings of the 8th International Conference on Electronic Government
Year:
2009

Citing 6
Cited 0

Integrated process modeling: an ontological evaluation

Information Systems - The 11th international conference on advanced information systems engineering (CAiSE*
Domain-specific languages: an annotated bibliography

ACM SIGPLAN Notices
Aris-Business Process Modeling

Aris-Business Process Modeling
Electronic Government: Design, Applications and Management

Electronic Government: Design, Applications and Management
Using ontology to validate conceptual models

Communications of the ACM - Service-oriented computing
Domain specific process modelling in public administrations: the PICTURE-approach

EGOV'07 Proceedings of the 6th international conference on Electronic Government

Quantified Score

Hi-index	0.00

Visualization

Abstract

Decision- and policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrument to help the public administrations decision- and policy-makers to structure their activities and capture relevant information. In combination with approaches like Activity-Based Costing, higher management level can be supported with a reasonable data base for fruitful and reasonable governance approaches. Therefore, the aim of this article is combining the public sector domain specific process modelling method PICTURE and concept of activity-based costing for supporting Public Administrations in process-based Governance.