scholarly journals The Impact of Management Control on Employee Motivation and Performance in the Public Sector

2018 ◽  
Vol 28 (5) ◽  
pp. 901-928 ◽  
Author(s):  
Berend van der Kolk ◽  
Paula M.G. van Veen-Dirks ◽  
Henk J. ter Bogt
Keyword(s):  
Public Sector ◽  
Employee Motivation ◽  
Management Control ◽  
The Public ◽  
And Performance ◽  
The Impact

scholarly journals Local public innovation: an analysis of its perceived impacts on public performance

2020 ◽  
pp. 002085232096321
Author(s):  
Yoann Queyroi ◽  
David Carassus ◽  
Christophe Maurel ◽  
Christophe Favoreu ◽  
Pierre Marin
Keyword(s):  
Public Sector ◽  
Point Of View ◽  
Theoretical Point ◽  
Public Performance ◽  
Local Authorities ◽  
Internal Resources ◽  
The Public ◽  
And Performance ◽  
Public Organisations ◽  
The Impact

This article explores public innovations implemented by local authorities, which consider them as a key means of improving their performance in response to a restrictive context. The authors thus propose to grasp the impacts of these innovations in terms of perceived performance from a global and multidimensional point of view. Based on a quantitative study conducted among French local authorities, this research first presents the results obtained from a theoretical point of view, providing insight into the multiple impacts of implementing innovations within the public sector. Then, at the managerial level, the study identifies specific impacts for each type of public innovation, the aim being to structure the innovation portfolio of public organisations. Points for practitioners An increasing number of innovations are being introduced in the public sector. However, the impact of these innovations on public performance is often not assessed. That is why by focusing our research on French local authorities, we guide managers both in analysing this influence by distinguishing several types of innovation and performance, and in building a portfolio of innovations in line with the internal resources of their local authority, as well as the public service provided in response to the needs of the territory.

The impact of management control systems on organisational change and performance in the public sector

2019 ◽  
Vol 15 (3) ◽  
pp. 473-495
Author(s):  
Nuraddeen Abubakar Nuhu ◽  
Kevin Baird ◽  
Ranjith Appuhami
Keyword(s):  
Public Sector ◽  
Dynamic Capabilities ◽  
Organisational Change ◽  
Management Control ◽  
Employee Empowerment ◽  
Strategic Flexibility ◽  
Interactive Approach ◽  
Content Type ◽  
The Public ◽  
And Performance

Purpose This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance. Design/methodology/approach Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). Findings The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change. Practical implications The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment. Originality/value The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

scholarly journals Contrôle de Gestion et Performance dans les Organisations Publiques Marocaines: Quelles Spécificités?

2017 ◽  
Vol 13 (19) ◽  
pp. 231
Author(s):  
Botaina Mjidila ◽  
Youssef El Wazani ◽  
Malika Souaf
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Tool ◽  
Balance Scorecard ◽  
Private Companies ◽  
The Balanced Scorecard ◽  
The Public ◽  
And Performance ◽  
The Impact

This paper focuses on the practice of Management Control within public organizations. Also, it provides an overview of the various constraints limiting the success of the implementation of this discipline in this type of organization. It also focuses on the impact of the implementation of a performance management system on these structures. Modernization and performance, two notions which is interdependent with the practice of management control, will also be mentioned in a synthetic way. In order to do this, we first present the concepts of modernization and performance. This was done according to different approaches. After then, it analyzed the performance management tool mostly used by private companies: "the management dashboard". Finally, the last part of this study will be devoted to discussing the relevance of the balanced scorecard developed by Norton and Kaplan. Also, they considered the balance scorecard to be the most appropriate tool in the public domain.

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

scholarly journals Using management control to understand public sector corporate governance changes

2017 ◽  
Vol 13 (4) ◽  
pp. 548-567 ◽  
Author(s):  
Laurence Ferry ◽  
Thomas Ahrens
Keyword(s):  
Corporate Governance ◽  
Public Sector ◽  
Public Interest ◽  
Local Authority ◽  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
The Public ◽  
Governance Practices ◽  
And Performance

Purpose Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices. Design/methodology/approach Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review. Findings This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management. Practical implications Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis. Originality/value This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.

scholarly journals Long-term effectiveness of elderly health care voucher scheme strategies: a system dynamics simulation analysis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Ka Chun Chong ◽  
Hong Fung ◽  
Carrie Ho Kwan Yam ◽  
Patsy Yuen Kwan Chau ◽  
Tsz Yu Chow ◽  
...  
Keyword(s):  
Primary Care ◽  
Chronic Disease ◽  
Public Sector ◽  
System Dynamics ◽  
The Elderly ◽  
Healthcare Services ◽  
Dynamics Simulation ◽  
Public And Private ◽  
The Public ◽  
The Impact

Abstract Background The elderly healthcare voucher (EHCV) scheme is expected to lead to an increase in the number of elderly people selecting private primary healthcare services and reduce reliance on the public sector in Hong Kong. However, studies thus far have reported that this scheme has not received satisfactory responses. In this study, we examined changes in the ratio of visits between public and private doctors in primary care (to measure reliance on the public sector) for different strategic scenarios in the EHCV scheme. Methods Based on comments from an expert panel, a system dynamics model was formulated to simulate the impact of various enhanced strategies in the scheme: increasing voucher amounts, lowering the age eligibility, and designating vouchers for chronic conditions follow-up. Data and statistics for the model calibration were collected from various sources. Results The simulation results show that the current EHCV scheme is unable to reduce the utilization of public healthcare services, as well as the ratio of visits between public and private primary care among the local aging population. When comparing three different tested scenarios, even if the increase in the annual voucher amount could be maintained at the current pace or the age eligibility can be lowered to include those aged 60 years, the impact on shifts from public-to-private utilization were insignificant. The public-to-private ratio could only be marginally reduced from 0.74 to 0.64 in the first several years. Nevertheless, introducing a chronic disease-oriented voucher could result in a significant drop of 0.50 in the public-to-private ratio during the early implementation phase. However, the effect could not be maintained for an extended period. Conclusions Our findings will assist officials in improving the design of the EHCV scheme, within the wider context of promoting primary care among the elderly. We suggest that an additional chronic disease-oriented voucher can serve as an alternative strategy. The scheme must be redesigned to address more specific objectives or provide a separate voucher that promotes under-utilized healthcare services (e.g., preventive care), instead of services designed for unspecified reasons, which may lead to concerns regarding exploitation.

Elementary General Music Performances and Teachers’ Perceptions of Stress

2021 ◽  
pp. 875512332110104
Author(s):  
Jennifer Potter
Keyword(s):  
Time Management ◽  
Music Teachers ◽  
Management Control ◽  
Elementary Music ◽  
General Music ◽  
Teachers Perceptions ◽  
Time Control ◽  
Elementary General Music ◽  
And Performance ◽  
The Impact

The purpose of investigation was to examine the perceptions of elementary music teachers concerning the preparation of elementary music performances and the impact on their perceived stress. Participants were practicing elementary general music teachers ( N = 3) representing three different elementary schools from a metropolitan area in the Midwest. All participants were interviewed twice over a period of two months via Zoom. Data were analyzed through an open coding process (Gibbs, 2007), which yielded three themes: time management, control, and isolation. Facets of time management included strategic planning, organizational techniques, and instructional time; control concerned scheduling, repertoire selection, equipment, and performance venues; and isolation pertained to relationships with colleagues and administrators and an overwhelming amount of responsibility. These findings indicate the importance of acknowledging various stressors affecting music educators and how those might positively and negatively affect teachers and students.

Public Sector Employment, Quality of Government, and Well-Being: A Global Analysis

2021 ◽  
pp. 223386592110117
Author(s):  
Robert Davidson ◽  
Alexander Pacek ◽  
Benjamin Radcliff
Keyword(s):  
Public Sector ◽  
Global Analysis ◽  
Well Being ◽  
Subjective Well Being ◽  
Cross Sectional ◽  
Political Factors ◽  
The Public ◽  
Employment Quality ◽  
The Impact

While a growing literature within the study of subjective well-being demonstrates the impact of socio-political factors on subjective well-being, scholars have conspicuously failed to consider the role of the size and scope of government as determinants of well-being. Where such studies exist, the focus is largely on the advanced industrial democracies of the Organization for Economic Co-Operation and Development. In this study, we examine the size of the public sector as a determinant of cross-national variation in life satisfaction across a worldwide sample. Our findings strongly suggest that as the public sector grows, subjective well-being increases as well, conditional on the extent of quality of government. Using cross-sectional data on 84 countries, we show this relationship has an independent and separable impact from other economic and political factors.

Sign in / Sign up

Export Citation Format

Share Document