Public Administration

A sound tax system should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax collection should act as a catalyst for economic growth, Ideally a tax system should be neutral with respect to its effect on economic behavior. In the real world, however, it is impossible to achieve neutrality.

Administrative feasibility and practicability are two important constraints on tax policy. These are also matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not cost too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax structure should treat equally those individuals who are approximately in the same situation and account for differences among people who are in dissimilar situations.

Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contributor to pay it, and every tax should be contrived s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Nevertheless the problem of tax evasion bothers tax administrators of developing countries and developed countries alike.

In the real world, those who wish to reduce their tax liability have more choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal ways of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax avoidance. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the government, the results of tax evasion and tax avoidance are the same; for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.

Its is also believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not only the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY: Tax have always been the traditional source of government revenue.

But while the government has the authority and right to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasing budget deficit brought about by the increasing public expenditure is a big problem faced by the government which has compelled national leaders to impose higher collection goals upon revenue generating agencies in the hope of coping up with the big deficiency in funds.

The Bureau of Internal Revenue (BIRR), the Bureau of Customs (BOCA) and the land transformation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal Revenue’s share in he national revenue is about (80%). Making the BIRR the national government’s foremost revenue-generating agency. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through the rationalization of the Philippine Internal Revenue tax system including tax administration.

The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and increase economic activity; and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the needs of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).

The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused. This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler; more efficient and transparent; 3) restructure the BIRR to give it financial and administrative legibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers’ needs.

Measures to enhance the Bureau’s revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).

To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are: 1) intensify the use of new systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System; 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps; and 3) tap non- traditional sources of revenues for additional collection.

Toward these the Bureau has been implementing several work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.

Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporate taxpayers.

A memorandum of Agreement was also signed with the Department of Interior and Local Government so as to facilitate the updated remittance of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance management practices must be in place within the organization in order to improve organizational performance, in particular, actual tax collection.

In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational performance were efficacy, teamwork, building human capital, structure of task, protection of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon: They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.

In line with the above discussion, this study is conducted to examine the relationship of performance management practices to the implementation of the tax collection programs and level of taxpayers’ satisfaction on the performance of BIRR Revenue 39 south, Guenon City. THEORETICAL FRAMEWORK This study primarily premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nation’s economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategies and technologies that support the continuing improvement of their collection systems. Employee Empowerment.

One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance; providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).

This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support” (Tussle et. Al. , 2000). Participative work environments need a ‘systems approach’ (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.

For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). “Appropriate ongoing training enables employees to develop the knowledge required for effective performance” (Ordain et. Al. , 2005). Information Sharing. Information sharing and dissemination appears to be a critical component of HISS. There are three components as way to involve employees. These are ‘participative decision making, ‘suggestion meetings’ and the more generic ‘information sharing.

Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, don’t need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to ‘offload’ information onto employees. The depth and detail of the information needs to be carefully balanced and assessed. Too much information can make the employees feel overwhelmed and undervalue (Bowen et. Al. , 2004).

Not enough information can make employees fell that management is ‘holding out’, and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs various organizational supports in the forms of appropriate rewards, communication practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.

Remuneration should be reflective of the desire to encourage employees to continue training. The remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006; Cochin & Steersman, 2004; MacDougal, 2005; Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O’ Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). Skill based pay encourages functional flexibility through cross training and teamwork, although ‘pay for Job’ is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).

However, high involvement management firms are more likely to use ‘person-based’ pay rather than ‘Job-based’ pay (Long & Shields, 2005). Person-based’ pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefits (Richards, 2006).

These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved – this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). “Pay should be clearly linked” to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.

However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that “appraisals invariably fail… Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge: Training, Skill Development and Decision Making.

Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). “High performance workplace practices convey an intention by employers to attain competitive advantage based on high involvement, flexible assignment, and/or enhanced team working” (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organization’s potential, and therefore fail to optimize the effect of systems such as HISS.

They listed many components that are lacking in current training systems, such as: training and development plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.

Decision-making by lower level employees improves performance for various reasons. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) paradigm. PM was advocated as a means to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.

Baggy and Franken (2001) observed that PM views the science of “public administration” more as “public management. ,” Often an “attitude of customer service” is seen as an appeal o this “liberation management model. ” Tendered and Tendered (2000) observed that governance involves a ‘ complex set of interactions” and “complex value conflicts. ” They advocate viewing the general public as citizens, not as customers. They contend that while PM is the “dominant paradigm,” it needs to have a broader and longer- term perspective.

Frederickson (2006) argued that PM was the work of “scholars, theorist, and researchers” and a potential risk was the decreased ability to “implement policy’ Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are: social equity (fair treatment); demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and to

The power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of Internal Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions: 1. Assess and collect all taxes, fees and charges and account for all revenues collected; 2. Exercise duly delegated police powers for the proper performance of its functions and duties; 3.

Prevent and prosecute tax evasions and all other illegal economic activities; 4. Exercise supervision and control over its constituent and subordinate units; and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donor’s taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.

The Bureau, being the country premier tax administrative agency, has a significant role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the government’s entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.

This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler, more efficient and transparent; ) restructure the BIRR to give it financial and administrative flexibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers’ needs (De Ass’s, 2009).

Measures to enhance the Bureau’s revenue-generating capability are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).

Toward these the Bureau has been implementing work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.

Some venue programs initiated to improve tax collection include the following: Monitoring of Taxpayers, Enhancement of the Enforcement System, Collection Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.

Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment notices, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .

The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of Letter Notice Issuance and Guidelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.

The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem: This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.

Specifically, the study seek to answer the following questions: 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following: 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.

How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the overall reference of Region 39 South, Guenon City? Hypothesis The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.

There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following: Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in any enforcement policy.

BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of “true tax liability. ” This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.

They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mechanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.

Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.

Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary compliance of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.

To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents’ knowledge about Lens will be confined to the following (management performance practices of BOCA such as

Teamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined: Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.

Sample indicators include: LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period; LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases; and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.

The shareholders are the owners. A corporation will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include: an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days; when the customers.

Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct; and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to resolve complaints from taxpayers in timely fashion.

Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, notices, warnings or final warnings – forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).

This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.

Journal of Public Administration and Policy Research Vol. 4(2) pp. 23-31 March, 2012 Available online at http://www. academicjournals. org/JPAPR DOI: 10. 5897/JPAPR11. 049 ISSN 2141-2480 ©2012 Academic Journals Review Ethics in Public Administration D. Radhika Ph. D. Research Scholar, Post-Graduate and Research Department of Public Administration, Anna Adarsh College for Women, (affiliated to the University of Madras) Chennai-600040, Tamilnadu, India. E-mail: radkaanekal@yahoo. com. Accepted 23 February, 2012

The modern world has seen an increase in interest in the areas related to the ethics of the sovereign good. A number of studies have focused on this subject matter and several academicians have exposed a number of ethical and philosophical dilemmas related to the concept of ethics in public administration. Despite the increasing number of studies that have focused on the importance of administrative ethics, there has been very little effort spent on identifying what exactly constitutes the crux of ethics in administration.

The objective of this paper is to review the implications of the basic principles of ethics for public administration in the context of new public governance and discuss their impact on different administration imperatives which in turn act as the determinants of ethics in public administration. This review will also focus on the importance of ethics in new governance practices (privatization, decentralization, debureaucratization, devolution of budgets etc. ,) with reference to the push and pull of ethics and administration and how ethics mindsets and basic approaches to administration and governance can be changed.

Key words: Ethics, public administration, ethical imperatives, ethics and public administration, ethics and morals. INTRODUCTION Since the 1970s there has been a great deal of change associated with the implementation of administrative ethics. These changes have been promoted and motivated by the concept of public administration in the new era. An important position is given to the concept of ethical issues in today’s civil governance. There has been a great deal of research associated with this concept which has been supported by translation of evidences and theories into practice across different continents.

Frederickson and Ghere (2005) address both the managerial and individual/moral dimensions of ethical behavior as well as new challenges to administrative ethics posed by globalization. As promoted by Cooper (2001) ethics in public administration is not a transient concept but has proven to be an approach which has shown a great deal of sustainability which is fundamental to the area of public administration. Public administration has certain issues with regard to ethics implementation and finds it troublesome to come to terms with them. One reason for this is because ethics is embedded in an intellectual framework.

This framework is based on stable institutional as well as role relationship levels, among both public employees as well as the organization. According to the views of a number of researchers (Bang and Sorensen, 1999; Keast et al. , 2004; Rhodes, 1996; Sorensen, 2002, 2006; Sorensen and Torfing, 2004; Stoker, 1998), current government perspectives believe that clarity and stability at these levels would be problematic. Despite the increasing number of studies that have focused on the importance of administrative ethics, there has been very little effort spent on identifying what is exactly the crux of ethics in administration (Cooper, 2004).

This lack of directed research in the dynamics of operations with regards to ethics in public administration along with constant changes in the principles and policies associated with administrative ethics need to be examined. These developments have raised new topics for concern in this field. One example which can be cited at this juncture is the emergence of the concept of egovernance which would require the identification of a whole new paradigm of ethics in public administration. This article tries to identify the ways in which administrative policies in public organizations can be 24 J.

Public Adm. Policy Res. promoted and managed by adopting an effective and novel ethical approach. It would be prudent to mention the “ethics framework” here. The ethics framework (Bosseart and Demmke, 2005) is a voluntary, non-legally binding European Code of Ethics. It reflects the basic common values and standards which member states consider important for the proper functioning of public service. It comprehensively discusses the general core values, specific standards of conduct, actions to safeguard integrity and measures on handling situations where there has been possible violation of ethics.

It helps to structure the discussion on public-service ethics and it serves as a toolkit or general guideline for the development of codes of conduct at a national and subnational level. Originally, the ethics framework identifies general core values that should be common to all member states. These values are the rule of law (“lawfulness”), impartiality/ objectivity, transparency (“openness”), accountability, professionalism (“expertise”), and duty of care, reliability (“confidence, trust”) and courtesy (“service principle”).

If it is believed that these are the core values, then they should be fully recognised in every country. Public-service ethics is an issue that is taken seriously in every member state of the European Union. However, member states are at different stages of development and measures that are considered necessary in one country may be deemed irrelevant in others. The ethics framework has had a greater impact on those new member states that are currently fighting against corruption.

In the case of old member states, the Framework has had smaller impact since the core values have traditionally been an integral part of their administrative culture and many of the tools proposed in the Framework were already in use. For example if one considers Portugal, an old member state where the administrative culture is traditional and core values are already a part of the administrative framework there are alterations in the form of codes of conduct which can be proposed in order to promote ethics in public administration.

However the norms and regulations associated with the old administrative culture were not modified or removed. This resulted in two different viewpoints being promoted by the same government. This has resulted in a great deal of tension between traditional administrative culture and the new concepts of quality in public administration. NEW PUBLIC ADMINISTRATION AND ETHICS Globally the concept of privatization has been promoted in new public administration. It is seen that this concept is related to the measures which promote establishment of efficiency and efficacy leading to evelopment of quality deliverance of public services. In the research conducted by Savas (2000), the concept of “privatization in new public management”, is promoted. Further identified by Walsh et al. (1997) introduction of new market mechanisms which promote effective implementation of public services in organizations is identified. Walsh in his research has identified that privatization in governance in the United Kingdom has resulted in a new paradigm, which has promoted transformation of both organizational and cultural needs.

The purpose of these reforms include reduction of cost relating to the actions of the governments, identification of measures to reduce the direct impact of action of public employees and bringing about a variation in the overall views of the government by the public. This type of privatization maneuver not only challenged the current realities associated with ethics in public administration, wherein administrators were considered as technical professionals, but also identified the type of functioning that does not take into account good judgment on the part of employees.

Accordingly, intellectual proponents of the ethical perspective were responsible for the first noteworthy approach of public administrators’ ethical obligations and the importance of citizen participation in administrative decisions (Cooper, 2004). This has long been in place in developed countries across the world as seen with the NPM concepts promoted by Ronald Reagan in USA and Margaret Thatcher in the UK. REINVENTING GOVERNMENT As seen by Osborne and Gaebler (1992), it is observed that reinventing the government assumed importance in Bill Clinton’s administration.

In his era, new concepts of public administration with regards to two different areas were promoted. The first, involved identification of factors which promoted the productivity of governance and the second involved setting a new vision and mission policy. It was proposed that the productivity of governance can be increased by adopting more ethical measures in terms of distinguishing between the results and quantity of resources used. The use of a new mission policy will satisfy the needs of the general public. These measures may be identified to be less drastic when compared to the concept of privatization of governmental organizations.

However this idea can be promoted and productivity increased only when there is a change in attitude towards current concepts of established hierarchy in governance. A move should be made toward promotion of methods to identify flexibility, centralization and concentration of public administration aspects. These aspects may be considered to be an intermediate solution to privatization. If it is not possible, delegation mechanisms can be a solution. With regard to the ethical position, the researcher advocates that privatization may not alter the fact that the responsibility of the state towards its citizens will be met.

Radhika 25 Different processes which are to be supervised and controlled need to be realized by the government because ultimately the accountability and ethics of the action of the government to its citizens is needed. The scope and responsibilities of public administration changed due to the dynamics of new public management systems such as privatization, decentralization, debureaucratization and citizen partnership that are essentially new public management techniques and practices drawn mainly from the private sector and increasingly seen as a global phenomenon.

These concepts shift the emphasis from traditional public administration to public management which accorded ethics a central position. The purpose of public service is to essentially fulfil a citizen’s basic requirements. Rocha (2000), observes that groups calling for professional management of public administration argue that they are more efficient and effective than the existing framework. They call for breaking down large institutions into manageable centres, thus allowing for independent functioning as part of the new economic institutional ideal.

MORALS: THE RISE OF ETHICAL REASONING ABOUT MORALS Snell (1976) has maintained that it was Socrates, the founder of moral philosophy who enquired into the nature of ethics as his thoughts led him to the inner person rather than the external physical factors in 5 B. C. Morality’s choice of good and sound ethics was a natural means of developing a strong moral fibre. Socrates also felt that knowledge and morality were interrelated and one could not be moral if one did not know what morals were and what was good for mankind. Thus, he thought of virtue as being the centrepiece of nowledge and reasoned that virtue was knowledge. All thought and action therefore had to emanate from the knowledge of what was good or bad and then, be judged by ethical and moral standards. This would then lead to true happiness. (Vlastos, 1991), states that it was Socrates’ idea that morality be linked to happiness because he felt ethics was about knowing what was good. Socrates’ thoughts also reached the common man through discourses and debates, and intense conversations, which constantly probed, questioned and thus, evoked reactions and insights while testing his views and theories through his now-famous dialogues.

He felt constant engagement with the questions of virtue. He believed that morality would make people better as they would focus more on their own moral standards. DETERMINANTS ADMINISTRATION OF ETHICS IN PUBLIC public sector include: 1) The political construct of which public administrators are a part 2) The legal framework 3) The administrators and public employees who are responsible for the provision of public services 4) The citizens and users of public services that are a part of the civil society.

First, the determinants of ethics in public administration with regard to the individual attributes of public/civil servants include ethical decision-making skills (Richardson and Nigro 1987), mental attitude (Bailey, 1964), virtues (Dimock, 1990; Dobel, 1990; Gregory, 1999; Hart, 1989), and professional values (Van Wart, 1998). Secondly, the organizational structure dimension is explained by clear accountability, collaborative arrangements, dissent channels, and participation procedures (Denhardt, 1988; Thomson, 1985).

Third, the political organizational culture includes artefacts, beliefs and values, and assumptions (Schein, 1985). Leadership is important in the development, maintenance, and adaptation of organizational culture (Scott, 1982; Schein, 1985; Ott, 1989). Ethical behavior is encouraged when organizations have a climate where personal standards and employee education are emphasized, where supervisors stress the truth, and where employees regularly come together to discuss ethical problems (Bruce, 1995, 1994). Finally, societal expectation includes public participation, laws, and policies.

The advanced set of fundamental principles or criteria that integrate the process of dealing with ethical dilemmas in public administration are: 1) Democratic accountability of administration, 2) The rule of law and the principle of legality, 3) Professional integrity and 4) Responsiveness to civil society. This can be described as the ALIR model of imperatives of ethical reasoning in public administration. The research by Parsons (1964) presented the concept of ‘evolutionary universals in society’; wherein there are aspects associated with the identification of issues related to public administration ethics.

In his Evolutionary Universals Parsons tied his functionalist theory to an evolutionary perspective and argued that, like biological organisms, societies progress through their ‘capacity for generalized adaptation’ to their environment. This is achieved mainly through processes of structural differentiation; that is, the development of specialized institutions to perform the social functions necessary to meet increasingly specialized needs. However, this increasing complexity then requires new modes of integration, in 1 The major determinants of administrative conduct in the ALIR- Accountability, Legality, Integrity, Responsiveness 26 J. Public Adm. Policy Res. order to co-ordinate the new and more specialized elements. This is achieved via the principle of the ‘cybernetic hierarchy’ or the increased information exchange or the growth of knowledge. Evolution is then from traditional to modern societies, and progress can be charted via the development (structural differentiation) of evolutionary universals such as bureaucratic organization, money and market complexes, stratification, and the emergence of generalized universalistic norms.

Each of these enables a society to adapt more efficiently to its environment. The concepts of ALIR and Parsons’ evolutionary universals have some commonalities from the point of view of public administration. The identification of a new type of governance which promotes evolutionary universality will be vital in democratically identifying the rule of law which is capable of carrying out its role as well as taking into consideration the tasks of the civil society. The researcher feels that this type of interdependence and connection will help in distinguishing between various concepts of ethics in public administration.

This will also help extend morally and effectively the following four functional concepts: 1) Accountability of public bureaucracy which helps identifies the relationship between legitimate actions and its link to administration. 2) The rule of law and legality wherein public administration should be governed by the law. 3) Concepts of professional integrity and autonomy among public administrators which will ultimately help promote the principle of meritocracy. 4) Concepts of responsibility and immediate action of public administration to its citizens.

Consequently, the artful application of such a set of moral commands in concrete situations and circumstances will bear witness to the particular kind of ethical reasoning that a specific administrative system or public institution is able to achieve and sustain. PRINCIPLES OF ETHICS It is important to concentrate on the two leading models(ethics of the sovereign good and ethics of the service of goods) that are involved with ethical thoughts and actions within the public sectors. Furthermore, we will also compare and contrast them with the collaborative ethics that were mentioned above.

It has to be kept in mind that we are not taking any particular or specific approach but rather will be taking the modern understanding of could be called “vulgar Kantianism” or a “vulgar utilitarianism” (Harmon, 2005). Ethics of the sovereign good The ethics of the sovereign good is nothing but the set of guidelines based on which an individual acts. The ethics of the sovereign good is identified to be a set of values from which the different views on ‘what is good’ can be judged. It can be commonly seen in real world scenarios that many people have different versions of the same ethical concept.

People try to twist the concept to fit their needs based on their conception of the “good”. Therefore it is important to identify the viewpoint that holds the true spirit of the ethical guidelines. Michael (2005, 2003) makes a compelling argument in “The public administration”, with regards to the ethics of the sovereign good. According to him it can be called ‘principled morality’. In his argument he talks about why one should not act on the principles set by the ethics of the sovereign good. An important reason is the issue of opposing principles.

According to him, not all conflicts can be resolved by basing it on the ethics that are subscribed in the sovereign good. This is because ethics does not take into account a large number of variables that other principles apply to that particular scenario. The primary issue with the ethics of the sovereign good is the fact that it refers to itself as the absolute last word when it comes to ethical decisions. Another issue is that it tends to assume an attitude that is raw linguistic positivism.

One reason why the ethic of the sovereign good is so appealing is that it tends to transcend beyond the individual and looks at the bigger collective when it comes to defining proper ethics. Therefore it will not solve the individual issues but will rather lead us into an unrecognized and impossible (from its perspective) aporia. Ethics of the service of goods The values that are promoted by the ethics of the service of goods are mainly efficiency and maximization of the inputs to outputs. Basically there are three aspects which are important when it comes to the service of goods.

They are logic of reciprocity, its view of the collective, and its criteria for judgment. It can also be clearly seen that the ethics of the sovereign good are mainly targeted towards the market. At the very core, service of goods is based on mutual exchange. Basically it assumes that people are rational and have the freedom to choose what goods or services they want. Thus, if an individual likes a particular good/ service; he/she can enter into an agreement with a suitable trader on the terms for the purchase of the same service or good.

In exchange the individual can offer monetary resources to compensate the trader for the services and goods that they have provided. This is an amicable process that is disrupted only when someone fails to deliver the goods as per the terms agreed to. This will result in the decline of the social good. However in the case when everything is going smoothly, what is good for the individual ends up being good for the collective Radhika 27 whole. There have been a lot of questions that have been directed towards the ethics of the service of goods.

The questions that are raised are often related to the presumption of self-interest and about the ability of people to know their true interests. These questions are considered to be problematic for reasons both empirical and logical. According to different researchers (Bauman, 2001, 2005; Catlaw, 2009), viability is an issue since the ethics of the sovereign good tends to legitimize everything as long as it promotes trade and therefore in the long run has a tendency to wear away minimal stability . This stability is needed for an intelligible world with better ethics.

It neglects the problem that one must always ask “efficient to what end”? “Or “good for whom”? Following this line of thought different imperatives need to be understood in the context of ethics in administration which are discussed subsequently. ACCOUNTABILITY IMPERATIVES The distinction between politics and administration, which forms one of the most classic doctrines of modern political science and public administration (Easton, 1953), connotes not only their division of functions and their structural separation but also the subordination of the latter to the former.

This stream of thought also feels that politics is superior to administration and that the government controls the administrative machinery. Bureaucrats are loyal to their ministers, who in turn are loyal to the legislature, which is loyal to the people as they are their countrymen. Thus these ‘people’s representatives’ hold the administration accountable in the interests of the general public. Ministers are accountable to the Parliament and not civil servants and hence civil servants have to act as per the orders of their ministers whether they are in agreement or not as long as the law is not circumvented or breached.

Subordination of civil servants to elected representatives who act as law-makers and policy-setters forms a sine qua non precondition of democratic politics. When the bureaucracy and administration usurps power, which does not belong to it; the bureaucracy (civil or military) enters the political arena, undermines representative democracy and subjugates politics and government to its own interests and commands. Thus, it falls upon the civil servants to work diligently under the legislature as these representatives actually reflect the will of the people. They also have to apply considerable restraint in partisan politics nd while expressing their personal views. Thus, democratic virtue is not a part of the core value of public administration and neither can the parliament usurp public service institutions for its own political ends. Modern governance celebrates the different roles and responsibilities of politics and administration as it leads to higher efficacy of both functions and that is an important part of moral and personal integrity-the ability to be able to tell the truth to the powers that be. LEGAL IMPERATIVES Administrators have to respect the legal framework and act within its bounds thus rendering all government action legitimate.

Law is a universal concept in both politics and society. (Reichstadt, Etat de Droit). Max Weber sees the action of a state within the law as the third way of legitimizing authority with the other two being, charisma and tradition. Once the administration works within the realm of the law, it automatically sets forth for itself a series of controls and regulations. Power flows from the people and thus all power must be used for the good of the people, a fundamental requirement of most democratic constitutions. Governments and administrations therefore have no choice but to work within the legal framework.

Thus, the way the judiciary implements these laws which are there to ultimately serve the people forms the core of the legal determinants. Brown and Duguid (2000) state that courts ensure that the law will be followed during the discharge of public duty and that no injustice or partiality will do and that power will not be abused. Constant monitoring and protection of the law has to be a priority if administrative reforms are to take place. Even Aristotle commented that the law should be supreme in the eyes of the people and should operate without any interference.

THE INTEGRITY IMPERATIVE Chapman (1959) states, as professional ethics entered the administrative space so did the need for studying public administration and defining its scope and determinants. The nation states of Europe among others 2 have taken steps to professionalize the government. (The ethics framework and the European code of ethics) Ministers guide the bureaucracy which discharges its public duties in conformity with the law. They are chosen on the basis of special criteria and procedures which govern their recruitment, career path, discipline, and scope etc.

Professional virtue brings with it integrity and acceptance of the hierarchical dominance of the government but works under the authority of the law. Argyriades (1996) observes that civil servants are the permanent officers of the transient politicians in Parliament. Their competency from experience, knowledge, depth etc. , helps them assess ground realities and advise the parliament and implement public policies in an effective manner in the interest of the public. The essential 2 The ethics framework: Available on http://forum. europa. eu. int/ 28 J. Public Adm. Policy Res. eatures of a professional public service which would include knowledge of expertise, of judgement and conduct in accordance to standards, as well as commitment to the field comprise the following: 1) Recruitment should be carried out on the basis of tests and merits conducted by separate bodies and governed by regulations that are independent of politics and political systems. It should take place impartially and solely consider merit and achievements. Merit, therefore is a huge determinant of integrity and autonomy. 2) Self governance should be stressed on by administrative councils to promote corporate spirit and professionalism.

Experience and length of service as well as achievements and performance must be taken into account for promotions. 3) Training and education should increase professionalism in government and administration as a whole. Professionalism in public service can be seen in people who have a very good knowledge of the job in which they are working at, their expertise and talent and their ability to adhere to the highest ethical standards. Thus a true professional is one who has an adequate mix of expertise, knowledge and experience and also those who can meet the public’s expectation of them.

The general public and society have certain guidelines for various professionals who are expected to adhere to these standards. For example, corruption is frowned up on by the general public and therefore a true professional would be expected to follow such practices. Otherwise, the profession is deprived of an essential precondition of its claim to legitimacy. Corruption can be a major obstacle in the process of economic development and in modernizing a country. The greater recognition that corruption can have a serious adverse impact on development has been a cause for concern among developing countries.

In a survey of 150 high level officials from 60 third world countries, the respondents ranked public sector corruption as the most severe obstacle confronting their development process (Gray and Kaufmann, 1998). Countries in the Asia and Pacific region are also very worried about this problem and they are in substantial agreement that corruption is a major constraint that is hindering their economic, political and social development, and hence view it as a problem requiring urgent attention at the highest level.

An example of how corruption can affect a nations’ stability that can be cited at this point is the pandemic bureaucratic and political instability in Nigeria which is the main cause of democratic instability in the country. Ogundiya (2010) argues that democratic stability will be difficult to attain as long as corruption remains pandemic and unchecked. According to Hegel (1967), “What the service of the state really requires is that men shall forego the selfish and capricious satisfaction of their subjective ends; by his very sacrifice, they acquire the right to find their satisfaction in, but only in, the dutiful discharge of their public functions”. It may be inferred from the aforementioned that there exists a link between the universal and particular interests. The government employee would then be expected to follow a code of ethics consolidating professional virtue and integrity. Another advantage of this is that by doing so, their self confidence and motivation will rise. This is applicable for any professional in any country. Integrity can be achieved through self control in administrative conduct based on ethical standards.

THE IMPERATIVE FOR RESPONSIVENESS According to Hegel (1967), public servants worked solely for the state and not for society as it was the first, which determined the choice of citizens. The society as opposed to this was viewed by Hegel as being a total of specific and contrasting desires. This then became the sphere of the particular, of concrete persons with their own private ‘systems of needs and the efforts to satisfy them. Whereas the state served the general interest, civil society was the state of partial interests.

In this somehow dichotomous idea of social construction, individuals actualize themselves while partaking in various activities in civil society and ‘in becoming something definite, that is, something specifically particularized’ (Hegel, 1967). The state, however, with its system of governance and law provides the underlying conditions by which individuals and their actions may find their fullest fulfillment. For that reason, the state was for Hegel the ‘actuality of the ethical idea’, that is the unity of the universal and the particular.

Hegel’s ideas could be more properly comprehended if it is considered that he lived in a nation where many of the people were basically subjects with no role in the functioning of the government and hence a political life and convention such as the English have had was almost negligible. His work was an effort to spread awareness among the Germans about the political aspects of life. Gellner (1996) and Argyriades (1998) observe that without an expressive and self-sufficient civil society, no political life and even less democratic polity is likely to grow and flourish.

Hence, civil society has been thought of as one of the most crucial requisites for freedom and democracy. The idea that was advocated by the beginning of the twenty-first century was that the state must neither direct civil society nor be submissive to it. Rather it should stress and pitch in the task of building social capital to the advantage of the human race which is involved. Hence, juggling an alert state and an active civil society poses a good plan for improving the standards and the future for democratic tasks.

In this respect, the ‘civic virtue’ of ethical reasoning in state action entails that public institutions be responsive Radhika 29 to society and pay attention to the needs and demands of the people, facilitating access to services and creating an enabling environment for sustainable human and social development. (Bovens, 1998) states, alertness is not confined to market authorities but is majorly involved in the citizens’ role in to every extent and in every tier of the government, and it also involves giving power to people in human groups.

Responsiveness also entails consultation in governance and the promotion of a kind of ‘communicative ethic’ (Habermas, 1987) in societal affairs. The transition, however cumbersome it may be, from the command type of authority over people to more communicative types of reasoning and administration of things seems to emerge as a radical paradigm shift in societal affairs. In this context, civil society not only furnishes the state with needs and demands of an individual nature, but also with valuable sources of information, feedback criticism and evaluation of performance.

Therefore, notions like decentralization, de-bureaucratization, privatization and citizen participation loom large in the repertoire of reform programmes and practices of many contemporary administrative systems, and affect the interface between civil society and the state. It also influences the interaction between the state and the civil society. (Buchanan, 1985) observes that society has ceased to be just the concern of state actors and molded by bureaucracy, on the contrary it is now in the purview of the active citizen’s concern.

Naturally, ‘a country’s view of public administration reflects its underlying philosophy of society and the state’ (Chapman, 1959). State officials are affected by the way the public at large regards them. Eventually, civil servants forming a middle-class profession, par excellence, acquire the features that society expects of them. Public administration forms a partial regime in the societal complex; it is part of the state, which is subject to a distinct ‘ethic of responsibility’ – in the Weberian sensevis-a-vis the society. The ideas of alertness and accountability and answerability have some similarity.

These ideas also have overlaps. In spite of the number of meanings they have, it cannot be ignored that the basic aspect concerns duty and the preparedness of civil servants to honestly rationalize and defend their moves for public good. NEW ETHICAL APPROACH Denhardt and Denhardt (2002) argue that public administrators influence, and are influenced by, all of the competing standards, values, and preferences of the complex governance system. These variables not only influence, and are influenced by, public administrators; they also represent points of accountability.

They plead for a “new public service” instead of “new public management” under the slogan “serving rather than steering. ” Maesschalk (2001) defines the new public service approach as a viable third alternative to the observed dichotomy between “the old public administration” and “the new public management,” paying considerable attention to the development of a new ethic for public servants. The new public service authors largely join the traditionalist group in their negative assessment of the ethical consequences of NPM reforms.

They propose new mechanisms in which “the primary role of the public servant is to help citizens articulate and meet their shared interests rather than to attempt to control or steer society. ” It is necessary to have a management which makes available the standardization of professional ethical values, and an Aristotelian procedure of absorbing constant adjustments. This achievement resides in true ethics-based politics, which is standardized and universal. It is a must to move from forced bureaucratic demands to more agreement-based behaviour for public good.

Thus the current reality needs creative methods and clubbed techniques. Hence we recommend that a public governance moral structuring could include the following aspects: 1) Instruments for answerability 2) Supervising systems through local and outside question forms 3) Forging of helpful measures to motivate moralistic attitudes award ethical acts 4) Application of audit techniques at an Intergovernmental level 5) Official socialization (for example, structuring, knowledge and guidance) 6) Establishing of whistle-blowing mechanisms cautiously 7) A greater plea for an active citizenry. ) Outlining managerial tasks 9) Effective communication. Management of ethics The concept of ethics is naturally reliant on genuine political desire. In this manner there is sufficient scope to establish a holistic moral code in an inclusive, organised fashion. Stand-alone steps are of no use. By evolving certain mechanisms for moral functioning, one can provide solutions for conflict of ethics, difficulties, and other scenarios.

It is also helpful to encourage the growth of instruments and techniques which can predict difficulties related to ethics and beneficial to propose solutions in a more agreeable manner. Unsurprisingly, the basic principle and aim of worthy administrations are, according to Aristotle, to habituate citizens and civil workers to the inculcation of virtue. This is validated by the events in states, for law makers who mould citizens to act properly by inculcating good habits in them. It is the desire of every law maker and as for 0 J. Public Adm. Policy Res. those who cannot succeed; this is what distinguishes an effective polity from a bad one. Aristotle is of the view that the main role of the governor is to facilitate moral literacy for citizens. To be able to do so, he or she will need a lot of awareness, knowledge of virtue, and that kind of awareness can only come through a perpetual quest and enquiry about things and acts. Morality is basically about questioning. This is the main advantage of human life else it is an unworthy life.

Life which has not been exposed to tests is unacceptable to humans said Socrates, in his exceptional Apology (38 A) for a moralistic stand in life. Dealing with administration ethical dilemmas in public Hart (1961) states that at the time of facing basic queries about what to do and which manner to behave in complicated scenarios and the degree to which opposed values or choice factors could be used in the scenario, one ventures in the region of ethical confusions or of “hard choices”. A dilemma is a concept which is broader and more exacting than a problem no matter how tough or complicated it is.

The reason is that dilemmas, unlike problems, cannot be solved in the terms in which they are initially presented to the decision-maker. Being entangled in a dilemma, the choice-maker is not just confronted with contradictory and unwanted substitutes, worse, the impossibility of their being matched also means that they are separate in the sense that one can only be fulfilled if the other is not taken care of. Hence a scenario of a dilemma could result a no-win game in which the decision of one worthy substitute is always adhered to by the negation of the other.

Addressing the dilemma in such a fashion would then be an opposition in terms and an aberration as the answer which is arrived at would appear to be no good and signify a complete break-up of the entangled factors of the matters to be solved. A difficulty could however be managed properly if the conditions of reference changed and the entire scenario was restructured so that focus be given to all options which are organised and connected among themselves in a more orderly and sensible way. Obviously, dilemmas are many in complicated establishments, which cannot solve them properly.

As an outcome, state officials and civil servants witnessing sharp dilemmas cannot but help being confused and embarrassed unwillingly. In such scenario, public governance rather than operating in the manner in which it is supposed to, lapses into a condition of chaos and uncertainty. It is in this case that moral ambiguity and lack of lucidity about larger values to direct choices and tasks in hard events may cause unbridled scepticism and a cynical attitude. Naturally, dilemmas abound in complex organizations, which fail to tackle them effectively.

As a result, state officials and civil servants exposed to acute dilemmas can hardly help succumbing to a state of confusion and embarrassment in which they are often quite unwillingly thrust. In circumstances like these public administration instead of functioning as a well ordered state of legitimate purposes degenerates into a state of confusion and indeterminacy. It is then that the case of ethical vagueness and lack of clarity about overall values to guide action and choices in ‘hard cases’ comes about in administration.

But if everything stands and anything goes, then nothing can be taken seriously, neither ethics and values nor rights and duties of public servants and citizens alike. The growing group of basic tenets or aspects that unite and restructure the procedure of handling ethical dilemmas in public governance are: (1) democratic answerability of governance, (2) the application of law and the notion of legality, (3) official honesty, and (4) alertness to civil society needs. CONCLUSION Even prior to the close of the twentieth century, it was apparent that states, governments, and public entities were venturing into an era of change.

This was basically a period of change and not a model-based shift from dictatorial, centrally-powerful states to increasingly free and consultative kinds of social communication between the people and the administrators. A different set of equations between politics, economy, culture, and civil society has been the trigger for new research on more inputs and restructuring of the responsibilities of the state and those of the public services with regard to the society and the economy. The planning for moral improvement in the public sector throws up uge questions impacting the nature of democracy, law, motivation and ethics in the public domain, and the state’s communication with civil society. There is not much uncertainty that clashing demands can make governance appear inconsistent. As a matter of fact, every one of the ALIR requirements for moralistic rationalizing if taken to its extreme would be a big hurdle rather than an asset. Some disagreements between constituents of an entity which upset the state of larger conditions can only be set right if justice at par is given to every one of them; or rather if it dispenses what is apt to all.

Not surprisingly, for Aristotle justice is the balance of passions and actions, and moral virtues reside in middle states (Lasswell, 1971). The basic aim would therefore be not the triumph of one principle or ethical imperative over the other, but rather the reduction of incongruence among them and the provision of conditions for their harmonious coexistence, mutual support and complementary fulfillment. Turning mutually exclusive dilemmas into solvable problems would then require a holistic and reflexive approach to Radhika 31 ethical reasoning.

Thus modernity and change in public administration is not just applicable towards the civil society but also the civil service and public administration in a number of different ways both locally and internationally. Therefore when it comes to public administration, ethics must provide a fair degree of flexibility when it comes to framing a rational decision. It can be seen that public administrators are best placed to answer someone’s need. Thus, there is a pressing need to place morality and ethics first in the public administration of today. REFERENCES Argyriades D (1996).

Neutrality and Professionalism in the Public Service. Haile K. Asmeron and Elsa P. Reis (Eds) Democratization and Bureaucratic Neutrality. London. Macmillan, pp. 45-77. Argyriades D (1998). The Role of Civil Society in the Modern State. The Inter. J. Tech. Co-operation, 4: 237-245. Bailey K (1964). Ethics and the Public Service. Publ. Adm. Rev. , 24(4): 234-243. Bang HP, Sorensen E (1999). The everyday maker: A new challenge to democratic governance. Adm. Theory Praxis, 31: 325-341. Bossaert D, Demmke C (2005). Main Challenges in the Field of Ethics and Integrity in the EU Member States. Eur. Inst. Publ.

Adm. , p. 270. Bovens M (1998). The Quest for Responsibility: Accountability and Citizenship in Complex Organizations. Cambridge, Cambridge University Press, p. 252. Bruce WM (1994). Ethical People Are Productive People. Publ. Prod. Manage. Rev. , 17: 241-252. Bruce WM (1995). How Municipalities in Ten Countries Promote Administrative Ethics. Hong Kong Publ. Adm. , 4(1): 55-75. Caiden G (1991). Administrative Reform Comes of Age. Los Angeles: De Gruyter, p. 347. Catlaw TJ (2009). Public Administration and the Lives of Others, Toward an Ethics of Collaboration Administration and Society, 41: 290-312.

Chapman B (1959). The Profession of Government. The Public Service in Europe. London, Unwin University Books, p. 64. Cooper LT (2001). The Emergence of Administrative Ethics as a Field of Study in the United States. Handbook of Administrative Ethics, pp. 1-36. Cooper LT (2004) Big Questions in Administrative Ethics: A Need for Focused, Collaborative Effort. Washington D. C. , Publ. Adm. Rev. , 64(4): 395-407 Denhardt JV, Denhardt RB (2002). The New Public Service: serving, not steering. Publ. Adm. Rev. , 60: 549-559. Dimock M (1990). The Restorative Qualities of Citizenship. Publ. Adm. Rev. 50: 21-25. Dobel JP (1990). Integrity in the Public Service. Publ. Adm. Rev. , 50: 354-366. Easton D (1953). The Political System. Chicago, University of Chicago Press, p. 189. Gellner E (1996). Conditions of Liberty, Civil Society, and its Rivals. London. Penguin Books, p. 225. Giddens A (1990). The Consequences of Modernity. Stanford University Press, p. 188 Gray CW, Kauffman D (1998). Corruption and Development. Financ. Dev. , 35(1): 1-4 Gregory RJ (1999). Social Capital Theory and Administrative Reform. Maintaining Ethical Probity in Public Service. Publ. Adm. Rev. , 59: 63-75. Habermas J (1987).

The Theory of Communicative Action (1 ed. ). London. Heinemann, pp. 85-101. Hart DK (1989). A Partnership in Virtue among All Citizens: The Public Service and Civic Humanism. Publ Adm.. Rev. , 49: 101-105. Hart H (1961). The Concept of Law. Oxford: Clarendon Press, p. 315. Hegel G (1967). Philosophy of Right translated by T. M. Knox. Oxford: Oxford University Press, p. 13. Keast R, Mandell M, Brown K, Woolcock G (2004). Network Structures: Working Differently and Changing Expectations. Publ. Adm. Rev. , 64(3): 363-371. Lasswell HD (1971). A Preview of Policy Sciences. New York: Elsevier, p. 173. Maesschalk J (2001).

Towards an understanding of the impact of new public management reforms on the ethical/unethical behavior of civil servants, a conceptual framework. Paper presented at the 29th ECPR Joint Sessions of Workshops, Grenoble, France. Mouzelis N (1993). Sociological Theory: What went wrong? Cult. Soc. , 10(2): 239-253. Ogundiya IS (2010). Corruption: The Bane of Democratic Stability in Nigeria. Current Res. J. Soc. Sci. , (2)4: 233-241. Osborne D, Gaebler T (1992). Reinventing Government: How the Entrepreneurial Spirit is transforming the Public Sector. New York: Addison-Wesley Publishing Company, p. 405.

Ott JS (1989). The Organizational Culture Perspective. Dorsey Press, Chicago, p. 231. Parsons T (1964). Evolutionary Universals in Society. Am. Soc. Rev. , (29)3: 339-357 Rhodes RAW (1996). The new governance: Governing without government. Pol. Stud. , 44: 652-667. Richardson WD, Nigro LG (1987). Administrative Ethics and Funding Thought. Constitutional Correctives, Honor, and Education. Publ. Adm. Rev. , 47: 367-376. Rocha JO (2000). Models of Public Management. Magazine of Public Admin. , 1(1): 6-16. Savas ES (2000). Privatization and the New Public Management. Fordham Urban Law Journal (28)5: 1731-1737.

Scott WG (1982). Barnard on the Nature of Elitist Responsibility. Public Adm. Rev. , 42(3): 197-201. Sorensen E (2002). Democratic theory and network governance. Ad. Theory Praxis, 24: 693-720. Sorensen E (2006). Metagovernance: The changing role of politicians in processes of democratic governance. Am. Rev. Publ. Adm. , 36: 98114. Thompson D (1985). The Possibility of Administrative Ethics. Publ. Adm. Rev. , 45(5): 555-561. Van WM (1998). Changing Public Sector Values. Garland Publishing, Inc, pp. 699-712 Vlastos G (1991). Socrates. Ironist and Moral Philosopher. Cambridge: Cambridge University Press, p. 175.

Like any other field of social sciences, the development of Public Administration as a study and also, as a practice is a response to evolving social contexts. As it is an eclectic field of study, it has adapted its key concepts and theories predominant in that period of time from the other fields of study. Thus, one can look at its development by identifying key concepts of economic, sociological and other studies that have contributed to how it is today.

According to Brillantes and Fernandez (2008), the development of Public Administration can be classified as traditional/classical Public Administration and modern Public Administration (2). The traditional/classical Public Administration mainly leans on the models of Organization theory. These models are classified into three, namely, the classical, the neoclassical or human relations and the integration theory or modern theory (Cabo 36). The classical theory became the conceptual foundations of the traditional public administration (Cabo 37). There are 3 schools of thoughts under this theory.

One is the Scientific Management which searches for the “one best way” for an organization to work efficiently, that is, increased productivity with minimal waste and costs (Cabo 37). In doing so, the model suggests that there is a scientific way to achieve production goals. It then postulates that to increase workers’ productivity, “the best way” is that there should be a competitive management, a clear division of duties between management and labor, and a scientific method and technique in selecting, training, and motivating employees (Cabo 37).

With this, time and motion studies became a prevalent method in looking for the “one best way” (Cabo 37). However, although these studies have indeed improved productivity, it was heavily criticised later on because it failed to account the individuals’ common sense and judgement in the organization (Laegaard and Bindslev 15). Nevertheless, the model is still useful in evaluating technical processes both in the private and public sector to this day (Laegaard and Bindslev 15). Meanwhile, as

Scientific Management focuses on increasing productivity, the second school of thought, the Administrative Management, focuses more on the efficiency of management of organization (Cabo 44). It contends that a general theory of administration which can be both applied in the private and public sector is highly possible and that studies must seek to discover and understand the underlying principles that govern it (Fayol cited in Cabo 40, Brillantes Jr. and Fernandez 3). According to Henry Fayol, there are 14 principles of administration.

These are: division of labor, authority, discipline, unity of command, unity of direction, subordination of individual interest to general interest, remuneration of employee, centralization, scalar chain of hierarchy, order, equity, stability of tenure of personnel, initiative, and esprit de corps (Fayol cited in Cabo 40-41). Meanwhile, Gulick and Urlick (1937) further enhanced Fayol’s ideas into a comprehensive theory of administration (Brillantes Jr. and Fernandez 3) and contended that there are 7 administrative functions the management should perform (1937 cited in Cabo 42).

These are planning, organizing, staffing, directing, coordinating, reporting, and budgeting or POSDCORB (Gulick and Urlick 1937 cited in Cabo 42). In general, Administrative Management offered practical ways to organization and management (Cabo 43). They are, however, criticised because of the lack of systematic methods (Cabo 43) and over-simplification of administrative conditions (Simon cited in Laegaard and Binslev 16) which resulted to contradicting principles (Simon cited in Cabo 43).

Lastly, the third school of thought, the bureaucratic model, is different from the other two as it includes social and historical perspective in its approach to organization (Laegaard and Binslev 16). Its main contention is that for an organization to function smoothly, bureaucracy must consist of neutral professional public employees and that public employees must act as if the superior’s interests are his own (Weber cited in Laegaard and Binslev 16). It identifies 5 characteristics of an ideal bureaucracy, namely, hierarchy, division of labor, formally written rules and procedures, impersonality, and neutrality (Weber cited in Cabo 44).

The classical theories, in general, defined many of the key concepts of the Organization theory which greatly enriched the traditional Public Administration. However, they are criticised as having very little regard to the worker or employee within the organization as persons (Cabo 44). The worker is seen as economically-driven (Cabo 44) and therefore the social-psychological aspects, which may also contribute to his productivity, is not taken into account. Thus, in response, the neoclassical model of Organization theory was proposed.

Rather than focusing on the mechanical aspect, the theory focuses more on human relations and sees organizations as social systems composed of interpersonal relationships (Cabo 47). It looks into the how people interact with one another in the organization, how they behave, their feelings, motivations, and aspirations (Cabo 47). One of the key ideas of the theory is the result of the Hawthorne experiments wherein it was found out that informal work groups, rather than management demands, have greater influence on employee productivity (Cabo 48).

Chester Bernard (1938) then explained that the informal groups are significant in an organization because it fosters social integration by providing for the social-psychological needs of workers such as pride, prestige, and loyalty (Cabo 49). In general, the theory enriched the study of Public Administration as it makes human perspective an equally important organizational concern (Cabo 49). There are, however, criticisms that arise on the concepts of the theory. Although it has offered explanations on organization performance, it has failed to explain adequately other aspects of organization behaviour and performance (Cabo 49).

More so, the human relations approach is prone to management manipulation of informal groups just to get workers do what management dictates (Cabo 49). Thus, in order to deal with the weaknesses of both the classical and neo-classical theories, the integrative or modern organization theory was proposed. The theory tries to understand and explain the organization in a more holistic method, integrating the classical approach with the social-psychological perspective of human relations (Cabo 50).

With this, the theory then proceeds to look into aspects of organization where management and workers meet their goals. Four streams of thought fall into the modern organization theory, namely, the decision-making theory, industrial humanism, open-systems theory, and the contingency approach. With decision-making theory, bounded rationality is being established contrary to the complete rationality of the classical model (Cabo 51). This is because, in every organization, decisions made are bounded with organizational and human limitations (Simon cited in Cabo 50-51).

Rather than getting everything they want, people tend meet half-way and make satisficing decisions to achieve their goals (Simon cited in Cabo 51). Meanwhile, with Industrial Humanism, it is contended that the formal organization structure itself facilitates adverse effects on the workers’ performance (Cabo 52). Thus, social and psychological concepts like human needs and motivations should be considered in the formulation of key aspects of organization such as in job designs, organization structure, and management functions, among others (Cabo 51).

The Open systems theory, for its part, sees the organization as an open system that is continuously interacting with the environment and is affected by it (Cabo 53). Thus, for organizations to survive and grow, it must be dynamic and adaptable to the changes in the environment. Therefore, inputs such as human and material resources are seen as essential in its operations and success (Cabo 51). Lastly, the contingency approach in the modern theory basically suggests that there is no single technique or method that is applicable to all situations (Cabo 55).

Managers or administrators must be able to determine the need at hand and make use of the existing management and administrative ideas. Public Administration as a study, did not however, stop at looking institutions and its processes at organizational level. It went beyond so as take more of the social responsibility expected of Public Administration, that is, for the welfare of the public it serves. The events that followed after Word War II marks the beginning of this new development stage called the modern Public Administration.

As post-war effects, coupled with internal political-economic factions, were felt, many of the third world countries had been struggling to jump start economic development (Cabo 64). Thus, the study and practice of Public Administration, particularly the traditional Public Administration was introduced to third world by Western powers. As the field was seen as an agent of social change (Brillantes Jr. and Fernandez, 5) and served as a guide for development, it took a new identity and is now called Development Administration.

Development Administration is a sub-phase of modern Public Administration wherein traditional Public Administration is used to describe the societal problems and craft solutions in the third world context (Cabo 64). The goal was to “steer countries along the path of economic and social progress” by strengthening the bureaucracy to ensure efficient and effective implementation of policies and programs (Cabo 64). According to Gant (1979), Development Administration characteristics can be best explained by purpose, loyalties, and attitude (Cabo 64).

By purpose, DA seeks to stimulate and facilitate national development, implement policies and programs determined by the people and introduce change and innovative structures and processes that will help achieve development goals (Cabo 64). By loyalty, the bureaucracy establishes pledges to the people through their elected representatives and by attitude, DA is positive, persuasive, innovative, and outward looking (Cabo 64). Although the theory seeks to help third world countries gear towards development, it has somehow failed to achieve its goals as the model yielded varied results (Cabo 64).

Few of the main reasons that have caused the mixed results are the culture factor and the existing social, economic, and political contexts in a particular society (Cabo 64). Development Administration leanings towards Scientific and Administrative Management (Cabo 63) failed to capture the external factors brought about by differences in social contexts. Meanwhile, the New Public Administration, another sub-phase of modern Public Administration, first emerged in the United States as a response to the observed widening of gap between prosperity and status of well-being among the people (Cabo 66).

The main goal of the New Public Administration was to achieve social equity (Cabo 66). In order to do so, the government must not take a value-free stance as being promoted by the traditional Public Administration (Cabo 66). Rather, it must protect and promote the welfare of the disadvantaged groups (Cabo 64). It is from this theory that the concept of Reinventing Government, a newer sub-phase, is built upon.

With the rapid changes in many of the societies nowadays, the advent of modernization and the expanding field of technology, the previous theories of Public Administration are seen as anachronistic (Cabo 73). Unlike the New Public Administration that sees the government as the driver of social change, Reinventing Government sees the government as a facilitator to bring about change through collective efforts (Cabo 74). Coined by David Osborne and Ted Gaebler (1993), the theory seeks to improve government performance by changing the ways and means of the government in achieving its goals (Cabo 75).

It contends that the government must act in entrepreneurial ways (Cabo 74), that is, to maximize productivity and effectiveness at lower costs. The theory builds up on the assumption that government is a crucial factor in collective undertakings to solve social problems and that civilized society cannot function effectively without it (Cabo 74). It is also the task of the government to uphold equity or equal opportunity as it is critical to the nation’s success (Cabo 74). Reinventing government has 10 principles laid down by Osborne and Gaebler.

These are: catalytic government: steering rather than rowing, community-owned government: empowering rather than serving, competitive government: injecting competition to service delivery, mission-driven government: transforming rule-driven organization, results-oriented government: funding outcomes not inputs, customer-driven government: meeting the needs of the customers, not the bureaucracy, enterprising government: earning rather than spending, anticipatory government: prevention rather than cure, decentralized government: from hierarchy to participation and teamwork, and market-oriented government: leveraging change through the market (Osborne and Gaebler 1993, cited in Cabo 74-79). Currently, one of the new streams of Reinventing government is the E-government, wherein access to public information and processing of documents have been made available through the internet thereby making the government more reachable to the people and transactions which involves them faster and more convenient (Fang 1).

Also, there is a proposition from Barzelay (2001) that the New Public Management which is into reinventing government, must turn towards policy approach for it to be able to enhance both study and practice of the field. With the policy approach, analysis may then be undertaken weighing consequences of combinations of government rules and routines in a particular context (Barzelay 158) to determine what works and what does not. Reinventing government, however, takes high risks if implemented. It entails radical change and doing so may then entail costs and risks which are too much to take by political leaders and public managers alike (Halachimi 1995 cited in Cabo 80).

In addition, getting the consensus of stakeholders who will be affected by the changes may be difficult (Cabo 80). The theory is also being criticized for looking at the people as customers or end users of policies rather than as citizens or participants in the policy-making process (Brillantes Jr. and Fernandez 7). Nevertheless, the field has evidences of success in Australia, the United Kingdom, and in New Zealand (Barzelay 162). Thus, it only signifies that reinventing government is possible. As being discussed above, the development of Public Administration has generally been a response to the context from which they are crafted upon. They are born out of the need to be able to solve pressing issues and concerns in a particular period.

However, even though society has evolved to something very different from where the concepts and theories were formulated, the thoughts and ideas are still evident in the practice of Public Administration today. A good example is evident in the State of the Nation Address of the President of the Philippines, Benigno Simeon Aquino III. In his SONA, concepts of Organizational classical theory, such as efficient and effective implementation of programs and projects based on scientific studies and the principles of administration such as discipline, order, and initiative, among others are evident. Application of the Neo-classical theory is evident in the program implementations of Community-Driven Development (CDD) and Bottom-top Budget Approach (BUB).

With CDD and BUB, it is the people and the local government that identify projects for their community. Meanwhile, New Public Administration concepts are reflected through the delivery of social services in health and education such as Philhealth coverage and more classrooms for school children. But in general, the government’s overall goal is to reinvent itself under the slogan tungo sa matuwid na daan. Although there has been much debate on the road the government has taken to change, it still is an effort to reinvent to gain back the trust of the people and to make its services more efficient and effective. In all these processes, it can be said that government plays a significant role in Public Administration.

As more and more models or theories are made available, the government, in coordination with stakeholders, must carefully determine what model/s to use to achieve desired change in the society. It is important that stakeholders should be knowledgeable of the strengths and weaknesses of each model and carefully evaluate the context and processes from which it will be applied so as not to over target or fall less to avoid erroneous operationalization of solutions. Nevertheless, as society continuous to evolve, academics and practitioners of Public Administration alike must continue to develop models that are timely and relevant in order to keep the discipline alive for the welfare of the people.