Process-Based Governance in Public Administrations Using Activity-Based Costing

  • Jörg Becker
  • Philipp Bergener
  • Michael Räckers
Part of the Lecture Notes in Computer Science book series (LNCS, volume 5693)


Decision- and policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrument to help the public administrations decision- and policy-makers to structure their activities and capture relevant information. In combination with approaches like Activity-Based Costing, higher management level can be supported with a reasonable data base for fruitful and reasonable governance approaches. Therefore, the aim of this article is combining the public sector domain specific process modelling method PICTURE and concept of activity-based costing for supporting Public Administrations in process-based Governance.


E-Government Domain Specific Process Modelling PICTURE Activity-Based Costing Process-Based Governance 


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Copyright information

© Springer-Verlag Berlin Heidelberg 2009

Authors and Affiliations

  • Jörg Becker
    • 1
  • Philipp Bergener
    • 1
  • Michael Räckers
    • 1
  1. 1.European Research Center for Information SystemsUniversity of MuensterMuensterGermany

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