Octobre 2004

In recent years, growing citizen demands to improve public services at reduced levels of taxation have led to an increased burden on governments worldwide. As a result, many government bodies have moved away from traditional public administration approaches toward a management model more akin to the private sector, with its results-oriented contracts and performance-based remuneration schemes.

This reform of public sector financial management has at its heart a shift from cash-based accounting to accrual accounting, where more meaningful information is obtained from expenditures laid against performance achievments rather than previously agreed-upon budgets. This transition has enabled governments to improve the transparency of budget and financial performance; make better decisions; and spend public funds more effectively.

In this report, "Mastering the transformation," Deloitte shares its vision in managing the transformation process, using an approach developed by by our public sector professionals at member firms worldwide. Its essence is the design and deployment of coordinated activities that support organizational and employee change. Essential elements include:

• The empowerment by stakeholders who understand the benefits of accrual accounting processes as well as politicians' and government officials' values and behaviors;
• An infrastructure and plan that not only builds awareness of change goals, but also communicates progress toward their attainment and encourages collective ownership of the process and its outcomes;
• A training program to prepare people for the transition and the future;
• A timeframe with supporting resources that reflect the importance of the transformation.

Using proven methodologies in an explicit, structured plan, the Deloitte approach has been shown to create lasting change and ensure the successful transition to accrual accounting — not an end in itself but a vital tool used to achieve more value from taxpayer money.

Anglais uniquement