Responsibility to Customers in the Context of Public Value Management – a German Case Study This paper provides results obtained within a questionnaire-based survey conducted in
small to medium public administrations in Germany. The survey was carried out on the
occasion of working out indicators of risks and application of risk management for public
sector. The results of the questionnaire enlighten reasons for undesired deviations from
plans and strategy; in addition self-estimation of internal or external factors of decisions
under not-certainty and their ramifications to the sustainable execution of obligatory and
voluntary tasks. Hence the results are helpful to enlighten customer responsibility.
This field research was carried out in the period 2009-2012 with data evaluated from 23
filled in questionnaires with 45 questions. Targets were small to middle local municipalities
up to 100.000 inhabitants and county administrations up to 400.000 inhabitants in North
Rhine Westphalia of prime importance. The public administrations are forced by law to
introduce the accrual accounting system, similar to private sector. Financial statements lead
to a similar interpretation. Addressed were mayors and treasurers. The research is
replenished by borrowings by Van der Wal, et al., 2008 and Bogumil, et al., 2007.
Virtual safety of existence and financing of public administrations have influence to the
quality and quantity of public provided services and goods. The results of handling
uncertainty, isolated projects and political decisions confirmed a peculiar dealing with
accountability, responsibility and finances.
Recognizing the steady convergence of operations and strategy of public and private sector
organization considering leadership, processes or budgets, a peculiar kind of responsibility
to the customers is confirmed, but also an endeavor to use the system for personal interests
and protection instead to regard themselves as service provider for individual and collective
utility, enhancing public value as objective to be legal pursuit by governmental programs.
Responsibility to Customers in the Context of Public Value Management – a German Case Study.

Amfitreatru Economic

Volum 16 | Număr 35 | Publicat la 01/02/2014 | Pagini:  171 - 186 | ISSN  1582-9146 | eISSN  -

Autori:
Markus Bodemann [1] | Marieta Olaru [2]
[1] Bucharest University of Economic Studies, Romania - [2] Academia de Studii Economice, Bucureşti
Rezumat
This paper provides results obtained within a questionnaire-based survey conducted in
small to medium public administrations in Germany. The survey was carried out on the
occasion of working out indicators of risks and application of risk management for public
sector. The results of the questionnaire enlighten reasons for undesired deviations from
plans and strategy; in addition self-estimation of internal or external factors of decisions
under not-certainty and their ramifications to the sustainable execution of obligatory and
voluntary tasks. Hence the results are helpful to enlighten customer responsibility.
This field research was carried out in the period 2009-2012 with data evaluated from 23
filled in questionnaires with 45 questions. Targets were small to middle local municipalities
up to 100.000 inhabitants and county administrations up to 400.000 inhabitants in North
Rhine Westphalia of prime importance. The public administrations are forced by law to
introduce the accrual accounting system, similar to private sector. Financial statements lead
to a similar interpretation. Addressed were mayors and treasurers. The research is
replenished by borrowings by Van der Wal, et al., 2008 and Bogumil, et al., 2007.
Virtual safety of existence and financing of public administrations have influence to the
quality and quantity of public provided services and goods. The results of handling
uncertainty, isolated projects and political decisions confirmed a peculiar dealing with
accountability, responsibility and finances.
Recognizing the steady convergence of operations and strategy of public and private sector
organization considering leadership, processes or budgets, a peculiar kind of responsibility
to the customers is confirmed, but also an endeavor to use the system for personal interests
and protection instead to regard themselves as service provider for individual and collective
utility, enhancing public value as objective to be legal pursuit by governmental programs.
Cuvinte cheie:
Responsibility to customers, public administration, public value management, sustainable customer satisfaction, Germany



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