Risk management and management accounting control systems in public sector organizations: a systematic literature review

2021 ◽  
pp. 1-8
Author(s):  
Enrico Bracci ◽  
Tallaki Mouhcine ◽  
Tarek Rana ◽  
Danture Wickramasinghe
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Literature Review ◽  
Control Systems ◽  
Systematic Literature Review ◽  
Management Accounting ◽  
Public Sector Organizations ◽  
Accounting Control

Matrix organizations and cross-functional teams in the public sector: a systematic review

2017 ◽  
Vol 30 (3) ◽  
pp. 210-226 ◽  
Author(s):  
Mikko Pakarinen ◽  
Petri Juhani Virtanen
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Management Service ◽  
Typical Application ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations ◽  
Functional Teams ◽  
Practical Implications

Purpose The purpose of this paper is to review the empirical research on matrix organizations and cross-functional teams (CFTs) in the public sector, focussing on typical application areas and settings and on motivation for deployment and evidence of utility. Design/methodology/approach This is a systematic literature review compiled from several electronic databases. Data cover the period from 1990 to 2015 and are confined to academic articles written in English. Findings Applications of the matrix approach in public sector organizations are found in human resource management and performance management, service development and public procurement, and creation of new organizations or organization reform and network organizations. While the proven utility of matrix organization is often unclear, especially CFTs are linked to better organizational performance, improved coordination, internal collaboration and development of cross-boundary tasks. Research limitations/implications Methodological limitations relate to excluded data due to non-accessible articles. Practical implications The findings have practical implications for public sector organizations in adapting to a changing environment. Originality/value This is the first systematic literature review of matrix management in public sector organizations.

scholarly journals Clustering the mediators between the sales control systems and the sales performance using the AMO model: A narrative systematic literature review

2018 ◽  
Vol 14 (3) ◽  
pp. 387 ◽  
Author(s):  
Alejandro Benet-Zepf ◽  
Juan A. Marin-Garcia ◽  
Ines Küster
Keyword(s):  
Literature Review ◽  
Control Systems ◽  
Systematic Literature Review ◽  
Customer Orientation ◽  
Behavioral Control ◽  
Sales Performance ◽  
Sales Force ◽  
Organizational Conditions ◽  
Scientific Papers ◽  
Business Source Premier

Purpose: To identify all types of sales force control systems in the academic literature, and to cluster the mediators between these controls and the performances, according to the AMO model (abilities, motivations, and opportunities), analysing how each of these three groups of mediators are influenced by control systems, and how they impact on the sales performance, using a systematic literature review]Design/methodology/approach: Scientific papers published during the last 32 years, using as databases: Business Source Premier (EBSCO), Science Direct, Scopus, Web of Science, and Google Scholar. Business, Management and Social Sciences were taken as selection fields. False positives identification, exclusions after reading the abstracts, and after reading the whole article, was performed by the authors by consensus. 114 articles of the initial selection of non-repeated references, together with 28 additional citations integrated the final selection.Findings: A new framework based on a grouping of mediators between the control systems and the performances, into abilities, motivations and capabilities is proposed. Originality/value: As academic result, the review highlights that all three groups from the AMO model evidence positive impacts on sales performance when a behavioral control system (mostly from the capability part) is in use, by enhancing salesperson’s skills, motivation, and organizational conditions and support, fostering as a result, a salesperson relational approach and a customer orientation, which generate the best outcomes in the long term. These findings suggest as a managerial contribution, that coaching and leading -rather than commanding- to be a more appropriate control attitude, especially when the salesperson is younger or unexperienced.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

scholarly journals Systematic Review of Public Value

2018 ◽  
Vol 1 (1) ◽  
pp. 1-6 ◽  
Author(s):  
Abdul Sami ◽  
Ahmad Jusoh ◽  
Khalil Md Nor ◽  
Asmara Irfan ◽  
Muhammad Imran Qureshi
Keyword(s):  
Literature Review ◽  
Public Administration ◽  
Systematic Literature Review ◽  
Value Creation ◽  
Public Management ◽  
Developed Countries ◽  
Main Concern ◽  
Public Value ◽  
Public Managers ◽  
Public Sector Organizations

Public value is a new and important concept in the field of public administration. A large number of researchers has focused on the concept of public value during the last 10 years or so. This concept gives a new idea of public management with the theme of people’s first approach to facilitate them. Public value creation is the main concern of public managers in today’s public sector organizations. This paper presents a systematic literature review of 413 articles published on the topic of public value in Scopus index journals from 1995 to 2018. A large number of articles on public value shows the importance of the concept of public value. This systematic literature review reveals that most of the work on public value has been done in developed countries like USA, UK, Australia, and Netherland and developing countries are far behind on the research of public value.

scholarly journals The Grounded Theory Perspective: Human Resource’s Characteristics In Supporting Risk-Based Management Implementation

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Aviani Widyastuti ◽  
Mudrifah Mudrifah
Keyword(s):  
Risk Management ◽  
Grounded Theory ◽  
Public Sector ◽  
Transfer Of Knowledge ◽  
Job Descriptions ◽  
Non Profit ◽  
Grounded Theory Research ◽  
Study Results ◽  
Public Sector Organizations ◽  
The Right

This study aims to develop employee organizations' role in implementing risk management in public sector organizations. This study's character uses several indicators, including values, attitudes, interests, and religion. The research was conducted at public sector organizations in the non-profit category, Infaq Amal Zakat and Shodaqoh Muhammadiyah (LAZISMU) in Malang City. The research method used is grounded theory research with a qualitative approach, in which data research uses structured and open interview techniques. The collected data will be analyzed using grounded theory analysis techniques. The study results found several factors, as seen from their abilities, values, attitudes, interests, and religiosity, in supporting the implementation of risk management in Malang. These characteristics include working with time, the right placement of human resources, mastery of job descriptions, information, ability, and transfer of knowledge, in terms of values, including cooperation, responsibility, democracy, solidarity, humanity, honesty, order, and discipline. In terms of attitude, including being wise, with integrity, cooperative, open, and selective. In terms of interest, it is shown by being participatory, actualizing, and proactive.Meanwhile, in terms of religiosity, it includes the mandate to carry out duties, desire in preaching, and personal needs to fill charity activities with full volunteerism. 

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