About the Authors vii
Acknowledgments ix
Foreword xi
Preface xiii
Part One: Value-Based Management in Government Concepts and Components 1
Chapter 1 Challenges and Solutions to Address Dissatisfaction of Citizens and Taxpayers 3
Chapter 2 Generating Value in a World of Uncertainty 9
Part Two: Strategy Management and Governance 27
Chapter 3 Strategy Setting and Execution: Setting and Linking Goals and Capabilities 29
Chapter 4 The Strategy Map and Its Balanced Scorecard 39
Part Three: Enterprise Performance Management 59
Chapter 5 Exceptional EPM Systems are an Exception 61
Part Four: The Three Rs: Risk, Results, and Resources 71
Chapter 6 Risk Management 73
Chapter 7 Results Management 93
Chapter 8 Resource and Cost Management 101
Part Five: Management Accounting in Government 123
Chapter 9 Understanding ABC/M: A Few Basic Truths 125
Chapter 10 If ABC/M is the Answer, What is the Question? 137
Chapter 11 Fundamentals: What is ABC/M? 155
Chapter 12 Using ABC/M Attributes to Assess Quality and Value-Add 167
Chapter 13 Driver-Based Budgeting and Rolling Financial Forecasts 183
Chapter 14 Implementing ABC/M with Rapid Prototyping 213
Part Six: How Information Technology Impacts VBM 231
Chapter 15 Information Technology as an Enabler 233
Part Seven: Influencing Behavior for VBM 237
Chapter 16 Organizational Change Management 239
Part Eight: The Future 249
Chapter 17 The Future of Public Sector VBM 251
Index 257