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International Conference on Electronic Government

EGOV 2009: Electronic Government pp 176–187Cite as

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

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Part of the book series: Lecture Notes in Computer Science ((LNISA,volume 5693))

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.

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Author information

Authors and Affiliations

  1. European Research Center for Information Systems, University of Muenster, Leonardo-Campus 3, 48149, Muenster, Germany

    Jörg Becker, Philipp Bergener & Michael Räckers

Authors
  1. Jörg Becker
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  2. Philipp Bergener
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  3. Michael Räckers
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Editor information

Editors and Affiliations

  1. Institute for IS Research, University of Koblenz-Landau, Universitätsstraße 1, 56070, Koblenz, Germany

    Maria A. Wimmer

  2. The Information School, University of Washington, 98195-2840, Seattle, WA, USA

    Hans J. Scholl

  3. Faculty of Technology, Policy, and Management, Delft University of Technology, Jaffalaan 5, 2628, Delft, BX, The Netherlands

    Marijn Janssen

  4. Institute of Informatics in Business and Government, University of Linz, Altenbergerstraße 69, 4040, Linz, Austria

    Roland Traunmüller

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© 2009 Springer-Verlag Berlin Heidelberg

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Becker, J., Bergener, P., Räckers, M. (2009). Process-Based Governance in Public Administrations Using Activity-Based Costing. In: Wimmer, M.A., Scholl, H.J., Janssen, M., Traunmüller, R. (eds) Electronic Government. EGOV 2009. Lecture Notes in Computer Science, vol 5693. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-03516-6_15

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  • DOI: https://doi.org/10.1007/978-3-642-03516-6_15

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-03515-9

  • Online ISBN: 978-3-642-03516-6

  • eBook Packages: Computer ScienceComputer Science (R0)

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