Government organizations spend enormous amounts and employ a large percentage of the work force. They have an undeniably huge impact on the national economy and wealth, but remain to be, for the most part, unmanaged. Governments can and should run better, and this book can help. Written by Dr. Dale Geiger, who has spent the last 22 years studying the motivation, role, and development of management control processes and managerial cost accounting systems in government, this book looks at how government can move from "rule driven" to "leadership driven" management. Specifically, it documents and discusses specific examples of successful cost informed decision making and cost management and control in government. It also delineates the requirements of such success and explores the special needs of transforming the management culture of government from its well-embedded past practices to a new paradigm of leadership driven management. What passes for management is a combination of oversight and audit. Oversight is primarily reactive: offering negative feedback for failures and demanding additional rules and regulations to prevent reoccurrences. Audits look for "bright line" discrepancies and clear violations to those rules and regulations. Working in tandem, these processes provide indignant sound bites and the appearance of management that is really mindless compliance to rules. This book takes a detailed look at all this and the intricacies of our "unmanaged" government today.
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Dale Geiger, Professor Emeritus, California State University, USA.
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