On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mouna Hazgui ◽  
Peter Triantafillou ◽  
Signe Elmer Christensen
Keyword(s):  
Public Interest ◽  
Future Research ◽  
The Political ◽  
Grey Zone ◽  
Content Type ◽  
The Public ◽  
Documentary Analysis ◽  
Political Interference ◽  
The Media ◽  
Performance Auditing

PurposeThe increasing uptake of performance auditing (PA), which entails both the facilitation and the control of government policies, has seriously challenged state auditors' claims that they are apolitical. This article aims to understand how supreme audit institutions (SAIs) operate to maintain and nurture the political neutrality and legitimacy of their PA.Design/methodology/approachThe authors draw on Suchman's typology on legitimacy (1995) to analyze the PA reports of two countries with a long history of both performance auditing and accusations of political interference, namely Canada and Denmark. Documentary analysis and interview methods are employed.FindingsThis study shows how the two SAIs have been pursuing pragmatic, moral and cognitive legitimacy through the professionalization and standardization of both the form and the content of their PA reports. Engaging and maintaining the dialogue with the audited administration, triangulating recognized social science methods, and emphasizing the “public interest” basis of PA reflect some of the tools adopted to navigate the “grey zone” between objective, relevant and politically sensitive audits.Research limitations/implicationsThe paper's explorative approach limits the possibility for robust testing of the causal forces impinging on SAIs' choices of legitimation strategies. Nevertheless, variations between the Canadian and Danish SAIs in the strategic use of some legitimacy tools such as the media suggest a difference in the role of Public Accounts Committee in the two countries that can be investigated in future research.Originality/valueMuch research exists questioning the political neutrality of PA, yet there has not been much discussion on how SAIs have been able to develop and preserve the prevalent legitimacy of their PA amid the criticism. More specifically, our research reveals the tendency of both the Canadian and Danish SAIs to strategically underline the “public interest” dimension of their performance audits in an attempt to increase both their legitimacy and political neutrality.

Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Begoña Giner ◽  
Araceli Mora
Keyword(s):  
Financial Reporting ◽  
Public Interest ◽  
Single Case ◽  
Unintended Consequences ◽  
The Political ◽  
Content Type ◽  
The Public ◽  
Political Interference ◽  
The Government ◽  
High Level

PurposeThe study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial situation in a country. And to offer a different perspective of the publicness notion that focuses on the field of financial accounting for private entities.Design/methodology/approachThe paper draws on legal and political arguments referred to the public interest that consider the balancing approach, and so goes beyond the traditional agency framework, to explain politicians' influence on financial reporting. The behavior of the newly elected Spanish government, which issued accounting impairment rules for banks is described, and the accounting practices of a highly politically connected financial entity—Bankia—are used to illustrate the consequences of that intervention.FindingsThe paper evidences that the government intervention, which implied non-compliance with IFRS, was in line with its economic goals, led to the financial sector bailout and avoided the rescue of the country. This is what we call “breaking rules to achieve the public interest”, which is also consistent with a big-bath behavior to justify the bailout and legitimate the decision to breach IFRS. The silence of enforcers is consistent with the balancing approach that suggests compliance costs from a breach of rules are perceived less relevant after a high-level decision.Research limitations/implicationsThis is a country-specific study based on a single case study that limits the generalizability of the findings.Originality/valueThis research provides a new angle to consider the political motivations to intervene in accounting in the private sector, as well as the enforcers' motivations to allow it. From an interdisciplinary perspective, it shows how politicians have argued the “public interest” to use (and abuse) to intervene in accounting rules, as well as to influence the accounting practice of a highly politically connected bank. It also highlights the potential long-term unintended consequences of these actions.

scholarly journals Self-regulation and compliance enforcement practices by the Investment Dealers Association in Canada

2017 ◽  
Vol 25 (1) ◽  
pp. 2-21 ◽  
Author(s):  
Mark Lokanan
Keyword(s):  
Public Interest ◽  
Design Methodology ◽  
Self Regulation ◽  
Best Interests ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
The Core ◽  
The One ◽  
Time Future

Purpose This paper aims to examine the enforcement practices of the Investment Dealers Association of Canada (IDA) and argue that self-regulation simply does not work in the financial sector, as the sanctions available are neither applied with sufficient severity nor are the responsibilities for enforcement adequately divided between self-regulation, provincial securities commissions and the police. Design/methodology/approach The core compliance data for the study came from the IDA’s tribunal cases that were heard between 1984 and June 2008. The theoretical approach involves the invocation of classic articles by the likes of Stigler, Posner and Becker, the essence of whose conclusions is that institutions will act in their own best interests and cannot be expected to act in the public interest. Findings The findings show that over the period from 1984 to 2008, the severity of the sanctions increased consistently over the period. When penalty ceilings were increased, penalties increased. When in the latter phase of the period, public members (i.e. non-members of the industry) chaired the tribunals, penalties also increased. Research limitations/implications Researchers can use the data to write a paper which asks “Why did the IDA tribunal penalties increase so consistently with time?” Future research could canvass various possible explanations, including the one presented in this paper, to focus sustained attention on the issue of self-regulation. Originality/value This study is the first to systematically examine the enforcement performance of the IDA.

scholarly journals Giving Unwanted Gifts: Political Economy of Youtube Apology

2021 ◽  
Vol 5 (3) ◽  
pp. 166-176
Author(s):  
Eka Sri Dana Afriza ◽  
Udi Rusadi
Keyword(s):  
Political Economy ◽  
Public Goods ◽  
Public Interest ◽  
Moral Economy ◽  
The Political ◽  
The Public ◽  
Economic Exploitation ◽  
Moral Economies ◽  
The Media ◽  
Common Content

A public apology is a fairly common content found on the YouTube platform to restore the reputation and regain people's trust. At the same time, Youtube can also be used as a commodity-based economic platform that allows organizations, individuals, and Google (the owner of Youtube) to earn revenue either through advertising or direct promotion. These two things reflect the dual benefits of two opposites: genuine demand in the public interest and economic exploitation for the benefit of certain parties. This is well explored by the political economy theory of media which sees the digital platform as a convergence between the moral economy of commodities, the moral economy of gifts, and the moral economy of public goods. This article aims to further explore the three elements of the political economy of the media in the context of apologies on Youtube in five cases that occurred in Indonesia. The five apology cases were analyzed using parameters reflecting the moral economy of commodities, gifts, and public goods. The results of the analysis provide a typology of apology and a model that reflects the interrelation between the three moral economies involved in every apology.

The beauty and the beast of consumption: a review of the consequences of consumption

2019 ◽  
Vol 36 (7) ◽  
pp. 911-925 ◽  
Author(s):  
Nada Nasr
Keyword(s):  
Public Schools ◽  
Future Research ◽  
Negative Effects ◽  
Knowledge Gaps ◽  
Content Type ◽  
Beauty And The Beast ◽  
The Public ◽  
Experiential Consumption ◽  
Research Findings ◽  
The Media

Purpose The purpose of this paper is to answer the following question: What can researchers learn from consumer research that can inform them about the consequences of consumption? Design/methodology/approach This paper follows guidelines for a summarization conceptual model. First, the paper offers a review of consumption theories and research studies on a variety of consumption-related constructs. Then, a bird’s-eye view is taken to critically synthesize the findings. Findings The consequences of consumption can be summarized along a framework reflecting the positive and negative effects of consumption on oneself, one’s relationships, one’s society and the Earth. Knowledge gaps in previous research are identified, and a set of propositions is provided to enrich the understanding of the consequences of consumption. Research limitations/implications The bird’s-eye view of the studies addressing the impacts of consumption identified gaps of knowledge in this area; these gaps constitute valuable topics for future researchers to study. The findings of the paper stress the need for studying the boundaries of different consumption effects. The review emphasizes the complex intermingling between consumer motives (antecedents) to behave in certain ways and the impacts (consequences) of such behaviors. The major limitation to this research stems from the immensity of the task involved. Practical implications This paper informs public policymakers on how to create realistic regulations that take into consideration the complexity of consumption. It calls on governments to provide an infrastructure that facilitates experiential consumption and to educate consumers, through the media and the public schools, to consume responsibly. Originality/value Whereas previous researchers have focused on a particular consumption practice while studying the consequences of consumption, this paper provides a comprehensive review that includes an array of practices. This paper synthesizes previous research findings through presenting a framework delineating the effects of consumption and identifying knowledge gaps in this research domain. The paper also provides a set of propositions that can guide future research on the topic.

How the media cover mental illnesses: a review

2017 ◽  
Vol 117 (1) ◽  
pp. 90-109 ◽  
Author(s):  
Zexin Ma
Keyword(s):  
Mental Illness ◽  
Empirical Studies ◽  
Mental Illnesses ◽  
Mental Illness Stigma ◽  
Public Health Issue ◽  
Future Research ◽  
Sources Of Information ◽  
Content Type ◽  
The Public ◽  
The Media

Purpose Mental illness has become an important public health issue in society, and media are the most common sources of information about mental illnesses. Thus, it is important to review research on mental illnesses and media. The purpose of this paper is to provide a narrative review of studies on mental illnesses in the media and identifies important research gaps. Design/methodology/approach A combination of searching key databases and examining reference lists of selected articles was used to identify relevant articles. In total, 41 empirical studies published in the last 12 years were reviewed. Findings The review found that substantial research had been done to investigate media portrayals of mental illnesses and the effects of such portrayals might have on the public. Media still portray mental illnesses negatively in general, which contributes to the ongoing mental illness stigmatization. Nonetheless, discussions of mental illnesses in direct-to-consumer advertisements and social media tend to be more objective and informative. These objective portrayals could help improve mental health literacy and reduce stigma. More importantly, media can also reduce the stigma if used strategically. Research has found that entertainment-education programs and web-based media have strong potential in reducing mental illness stigma. Recommendations for future research are also discussed. Practical implications Findings can guide future efforts to use media to educate the public about mental illnesses and reduce mental illness stigma. Originality/value This study reviews the most recent research on mental illnesses in the media and provides important references on the media representation of mental illnesses, media effects of such representation, and using media to reduce stigma.

A benchmarking study of Indian seaports

2019 ◽  
Vol 13 (1) ◽  
pp. 88-102
Author(s):  
Sajeev Abraham George ◽  
Anurag C. Tumma
Keyword(s):  
Financial Performance ◽  
Future Research ◽  
Data Envelopment ◽  
Operational Parameters ◽  
Two Stage ◽  
Content Type ◽  
The Public ◽  
Port Authorities ◽  
Financial Performance Measures ◽  
The Government

Purpose The purpose of this paper is to benchmark the operational and financial performances of the major Indian seaports to help derive useful insights to improve their performance. Design/methodology/approach A two-stage data envelopment analysis (DEA) methodology has been used with the help of data collected on the 13 major seaports of India. The first stage of the DEA captured the operational efficiencies, while the second stage the financial performance. Findings A window analysis over a period of three years revealed that no port was able to score an overall average efficiency of 100 per cent. The study identified the better performing units among their peers in both the stages. The contrasting results of the study with the traditional operational and financial performance measures used by the ports helped to derive useful insights. Research limitations/implications The data used in the study were majorly limited to the available sources in the public domain. Also, the study was limited to the major seaports which are under the Government of India and no comparisons were carried out with other local or international ports. Practical implications There is a need to prioritize investments and improvement efforts where they are most needed, instead of following a generalized approach. Once the benchmark ports are identified, the port authorities and other relevant stakeholders should work in detail on the factors causing inefficiencies, for possible improvements in performance. Originality/value This paper carried out a two-stage DEA that helped to derive useful insights on operational efficiency and financial performance of the India seaports. A combination of the financial and operational parameters, along with a comparison of the DEA results with the traditional measures, provided a different perspective on the Indian seaport performance. Considering the scarcity of research papers reported in the literature on DEA-based benchmarking studies of seaports in the Indian context, it has the potential to attract future research in this field.

Ethical leadership

2019 ◽  
Vol 16 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Fahad Shakeel ◽  
Peter Mathieu Kruyen ◽  
Sandra Van Thiel
Keyword(s):  
Public Sector ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Future Research ◽  
Recent Criticism ◽  
Negative Consequences ◽  
Measurement Instruments ◽  
Leadership Theories ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to offer a review of the selected literature in ethical leadership synthesizing findings from 45 articles selected from journals on leadership, public administration, organizational behavior, psychology and ethics. Design/methodology/approach Four themes are addressed: the conceptualization of ethical leadership theories, the existence of popular measurement instruments for ethical leadership, findings on ethical leadership in the public sector and outcomes of ethical leadership in terms of benefits and negative consequences. Findings The definition by Brown et al. (2005) is the most frequently used definition, even though recent criticism states that this definition may be too narrow. Ethical leadership is usually measured by means of a survey; however, there are at least three different questionnaires in use. In the public sector, ethical leadership has been linked to both positive outcomes and negative consequences. Research limitations/implications This paper only includes selected academic articles and does not include published books. Originality/value Based on our findings, the authors present recommendations for future research, among others into a broader conceptualization of ethical leadership and the use of mixed methods.

scholarly journals Corporate Governance of Artificial Intelligence in the Public Interest

Information ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 275
Author(s):  
Peter Cihon ◽  
Jonas Schuett ◽  
Seth D. Baum
Keyword(s):  
Artificial Intelligence ◽  
Corporate Governance ◽  
Law Enforcement ◽  
Nonprofit Organizations ◽  
Public Interest ◽  
Department Of Defense ◽  
The Public ◽  
Wide Range ◽  
The Media ◽  
The U.S

Corporations play a major role in artificial intelligence (AI) research, development, and deployment, with profound consequences for society. This paper surveys opportunities to improve how corporations govern their AI activities so as to better advance the public interest. The paper focuses on the roles of and opportunities for a wide range of actors inside the corporation—managers, workers, and investors—and outside the corporation—corporate partners and competitors, industry consortia, nonprofit organizations, the public, the media, and governments. Whereas prior work on multistakeholder AI governance has proposed dedicated institutions to bring together diverse actors and stakeholders, this paper explores the opportunities they have even in the absence of dedicated multistakeholder institutions. The paper illustrates these opportunities with many cases, including the participation of Google in the U.S. Department of Defense Project Maven; the publication of potentially harmful AI research by OpenAI, with input from the Partnership on AI; and the sale of facial recognition technology to law enforcement by corporations including Amazon, IBM, and Microsoft. These and other cases demonstrate the wide range of mechanisms to advance AI corporate governance in the public interest, especially when diverse actors work together.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

scholarly journals Innovation and cross-functional teams

2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend
Keyword(s):  
Single Case ◽  
Field Research ◽  
Incremental Innovation ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Tax Management ◽  
Functional Teams ◽  
Practical Implications

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.

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