Approaching Public Sector “Value Education” Publications

2015 ◽  
Keyword(s):  
Public Sector ◽  
A Value

Integrated reporting and change: evidence from public universities

2020 ◽  
Vol 32 (2) ◽  
pp. 291-310 ◽  
Author(s):  
Silvia Iacuzzi ◽  
Andrea Garlatti ◽  
Paolo Fedele ◽  
Alessandro Lombrano
Keyword(s):  
Public Sector ◽  
Analytical Framework ◽  
Integrated Reporting ◽  
Content Type ◽  
Creation Process ◽  
The Public ◽  
A Value ◽  
Service Logic ◽  
Key Aspects ◽  
The University

PurposeThis paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.Design/methodology/approachThe paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.FindingsIR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.Research limitations/implicationsThe application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.Practical implicationsThe findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.Originality/valueThe results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

Managerial Discretion and Accountability for Performance in Budgeting -Evolution of Spending Authority, Results Oriented Management, Performance Measurement, and Policy Program Evaluation-

1995 ◽  
Vol 10 (0) ◽  
pp. 1-20
Author(s):  
Yeon-Cheon Oh ◽  
Jae-Won Lee
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Managerial Discretion ◽  
Decision Makers ◽  
Public Officials ◽  
A Value ◽  
Budget Reform ◽  
Policy Program ◽  
And Control ◽  
Value Judgement

Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision makers improve the effectiveness of public sector operations. Budgeting reforms imply change for the better; it alludes to improvement, thus according to a value judgement to the process of succession. In effect, budgetary reform would indicate that the progression of change from control to management to planning was such an improvement. According to Allen Schick, budget reform always has three purposes; planning, management, and control(Schick, 1966;244).

scholarly journals A Study on Volatility of Selected Public Sector Banks with BSE Bank Index

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Ch. Balaji ◽  
G. Praveen Kumar
Keyword(s):  
Public Sector ◽  
The State ◽  
Significant Part ◽  
Public Sector Banks ◽  
A Value ◽  
Wide Range

Risk investigation can be characterized in a wide range of ways, and a significant part of the definition relies upon how chance examination identifies with different ideas. The arrival comprises of the wage and the capital increases relative on a venture, and it is typically cited as a rate. A value speculation for the most part alludes to the purchasing and holding of offers of stock on a securities exchange by people and firms fully expecting wage from profits and capital increases. The extent of the investigation is to look at the connection amongst hazard and returns in value shares, by taking previous five years (quarterly) information of State Bank of India and Bank of Baroda. Time of the examination the investigation for the monetary years from 2012-13 to 2017-18.It is inferred that regarding hazard the two banks State Bank of India and Bank of Baroda are performing great. Be that as it may, when going to the profits the State Bank of India was performing admirably in contrast with Bank of Baroda.

scholarly journals A critical view of the German procurement process in the sector

2012 ◽  
Vol 12 (3) ◽  
pp. 45-56 ◽  
Author(s):  
Alexander Hofacker ◽  
Aguinaldo dos Santos ◽  
Adriana de Paula Lacerda Santos
Keyword(s):  
Public Sector ◽  
Decision Makers ◽  
Structured Interviews ◽  
Procurement Process ◽  
Lean Principles ◽  
The Public ◽  
Value Stream ◽  
Governmental Organizations ◽  
A Value

This paper makes a critical analysis of the German procurement process in the public sector, based on a case study carried out at Karlsruhe University. The research protocol for the field study was developed in three phases: direct dialogue with the head of the department, document analysis, and semi-structured interviews. Data collection was concerned with both the analysis of the organization as well as with the mapping of project activities. A detailed study was carried out on a single construction project in order to enable the development of a value stream map of the procurement macro processes. Based on the data, the authors present a set of proposals for a radical improvement in the German procurement process, focusing on shortening the cycle time, increasing transparency and improving value generation. The study reinforces the need for more research focused on lean production concepts and principles in the public sector. By identifying radical improvement opportunities in the German procurement process, it may be possible to convince politicians and decision makers to change structures of responsibilities and to apply lean principles in public administration. The paper appears to be one of the first studies to apply lean principles into the procurement process of governmental organizations, in order to simplify processes, reduce waste and better allocate resources in order to add more value for the end-users.

scholarly journals Impact of Information Technology on the HR Practices in the Public Sector: Evidence from the Republic of Kosovo

2021 ◽  
Vol 10 (1) ◽  
pp. 724
Author(s):  
Hamdi HOTI ◽  
Arbër H. HOTI ◽  
Edisona KURHASKU
Keyword(s):  
Information Technology ◽  
Public Sector ◽  
Public Administration ◽  
Complex Nature ◽  
Ethical Standards ◽  
Chi Square ◽  
The Public ◽  
A Value ◽  
The Republic ◽  
The Relationship

Nowadays, people are the most difficult beings to manage due to their complexity and complex nature. Human Resources in the public sector are structures that we must provide impartial treatment, ethical standards, and promote a value-based system. Human Resource Management (HRM) plays an important role in the development of a country, and in particular, in the implementation of strategic activities for the civil service in Public Administration. Recently, Information Technology (IT) has impacted  all actions of society, as well as organizational processes including HRM processes and practices. Currently, Information Technology is making great changes, starting from the fact that it is impacting the public sector workers to attend training, in order for them to acquire different skills such as using IT developments, gaining new knowledge, skills, and using programs in different fields where more productive and profitable results are obtained. In this research paper, we have used two statistical extraction techniques which are OneWay ANOVA and Chi Square, which show that there is no difference between groups in the acquisition of the institution's policies, and also expresses the significance of the relationship between the main issues of active employees in developing knowledge in the use of IT in the public sector.

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