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Record W1551946988 · doi:10.1111/capa.12116

Costing governmental services in a reformed environment: Unreachable goal or unfinished business?

2015· article· en· W1551946988 on OpenAlexaff
Maurice Gosselin, Jean‐François Henri, Claude Laurin

Bibliographic record

VenueCanadian Public Administration · 2015
Typearticle
Languageen
FieldSocial Sciences
TopicPublic Policy and Administration Research
Canadian institutionsHEC MontréalUniversité Laval
Fundersnot available
KeywordsDecentralizationPublic sectorActivity-based costingIncentiveBusinessCost accountingControl (management)Work (physics)New public managementIndustrial organizationPublic relationsPublic economicsAccountingProcess managementEconomicsManagementPolitical scienceMarket economyEngineering

Abstract

fetched live from OpenAlex

Abstract This article assesses the impact of New Public Management (NPM) reforms in the public sector from a cost consciousness perspective. Using an action‐research methodology, we analyze the intensity of the external pressures that influence the institutional logic under which public sector organizations manage their costs. The field work shows that even after decentralization, public sector organizations appear unable to move their costing function from expense control to cost management unless external pressures motivate managers to complete the reform. We propose that the probability of success of reforms is increased when organizations are subject to strong pressures that could take the form of individual incentives or external threats.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.015
metaresearch head score (Gemma)0.043
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.989
Threshold uncertainty score0.077

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0150.043
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.001
Science and technology studies0.0020.010
Scholarly communication0.0080.004
Open science0.0010.003
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.070
GPT teacher head0.333
Teacher spread0.263 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations7
Published2015
Admission routes1
Has abstractyes

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