The Utilization of Information Systems Technology in State Financial Management: An Empirical Assessment
研究了美国州预算办公室中信息技术的使用模式，发现技术应用与组织、环境和技术因素相关，对公共管理者评估技术采纳有参考价值。
Abstract:Many of the budgets of state governments are larger than those of a number of Fortune 500 companies. Budgeting offices in the executive branches of state governments are increasingly utilizing a wide variety of information systems technologies to manage and track funds, engage in financial planning, and undertake sophisticated financial analysis. These offices are the “nerve centers” for financial planning, evaluation, and management of funds for state-level programs and policies. This report explores two distinct issues within the context of technology and management in state budgeting offices. The first is an examination of the role that technology plays in the organizational structures and practices of these offices. In this regard, the thirty-eight budgeting offices in the sample demonstrated a comprehensive pattern of information systems use that compares favorably with technology use in other levels of government and reflects the multiple roles that public managers in these offices must play. The second issue is an assessment of the association between environmental, organizational, and technological factors, and the adoption and utilization of information systems technology. Surrogate variables for each of the three theoretical factors were found to be associated with increased adoption and use of technology in the offices surveyed. An argument is made for a theoretical perspective on the adoption and utilization of technology that attempts to integrate each of these three perspectives.Key Words and Phrases: government financeinformation systemspublic sector Additional informationNotes on contributorsJohn M. StevensJohn M. Stevens is Professor of Public Administration at the Pennsylvania State University. He has published research on public sector information systems technology, public management, business-government relations, policy implementation, financial management, and other topics, in Public Administration Review, Academy of Management Journal, Policy Studies Review, and other journals. He is the coauthor of Information Systems and Public Management and Business–Government Relations and Interdependence: A Managerial and Analytic Perspective. He serves on the editorial board of two journals: Public Productivity and Management Review and Computers, Environment and Urban Systems.Anthony G. CahillAnthony G. Cahill is Assistant Professor of Public Administration at the Pennsylvania S tate University. His most recent publications on the use of information systems technology in state and local governments have appeared in Computers, Environment and Urban Systems; Knowledge: Creation, Diffusion, Utilization; and Public Budgeting and Financial Management, as well as in the edited volume Managing Disaster: Strategies and Policy Perspectives. He is coauthor, with John M. Stevens and E. Sam Overman, of Information Resource Management in the Public Sector: The Impact of Information Technology in the 1990’s (forth coming).Josephine M. LaplanteJosephine M. Laplante is Associate Professor of Public Policy and Management at the University of Southern Maine. Among her recent publications are “Policy Analysis and State Executive Budgeting” in Public Productivity Review, and “Factors Associated with Financial-Decision Support Systems in State Government: An Empirical Exploration” in Public Administration Review.