Restructured public accounting

Restructured public accounting and finance to create positive feedback loops that further systemic change, for example personal budgets in health that create constituencies for radical reorganisation. Requiring public agencies to publish data on their balance sheets, or to show disaggregated spending patterns, or flows of costs, can then contribute to momentum towards systems redesign, as can the consolidation of spending data for particular areas or groups of people. Too often public accounting has been structured around the issues of targets, control, and incentives rather than user oriented operational issues. The move towards customer driven management information systems that has transformed industrial and service processes in the market sector would have a similar transformative impact in the public sphere.