Determining and assessing the significant barriers of transferring unfinished construction projects from the public sector to the private sector in Iran

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hadi Sarvari ◽  
Hala Nassereddine ◽  
Daniel W.M. Chan ◽  
Mohsen Amirkhani ◽  
Norhazilan Md Noor
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Financial Management ◽  
Construction Projects ◽  
Face Validity ◽  
Government Policies ◽  
Private Company ◽  
Content Type ◽  
The Public ◽  
The Government

Purpose The government sometimes lacks sufficient financial, management and technical capabilities to deliver construction projects. As a result, it has recognized the need to introduce private sector capital and expertise to complete unfinished construction projects. This outsourcing paradigm is known as a public-private partnership, a form of privatization. This study aims to identify the barriers associated with the transfer of unfinished construction projects to the private sector in Iran and grouped them into areas that were ranked to shed light on where the risk lies. Design/methodology/approach After a thorough and comprehensive literature review, a questionnaire was developed and distributed to 67 experts in the public and private sectors in Iran. The survey included 37 barriers grouped into seven areas and measured on a five-point Likert scale. Face validity, content validity and structural validity of the collected data were confirmed. The reliability of the questionnaire was also tested and validated using Cronbach’s alpha coefficient. Findings The survey findings indicated that private company laws, national constitution, government policies, lack of sufficient regulations, one-sided regulations and lack of balance, the regulations of other organizations and taxation laws were perceived as the major barriers to the transfer of unfinished public sector construction projects to the private sector in Iran. The ranking of the seven areas produced the following top three ranked barriers areas: taxation laws, government policies and one-sided regulations and lack of balance of importance. Originality/value The elicitation of this study can be useful to both private and public sectors for the development of infrastructure construction projects.

scholarly journals Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung

2018 ◽  
Vol 2 (1) ◽  
pp. 41-50
Author(s):  
Nor Ismawanto Choirudin
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Financial Management ◽  
Cost Management ◽  
Accounting System ◽  
The Public ◽  
Public Sector Accounting ◽  
The Government ◽  
Retained Earnings

The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.

Relationship between CSR motivations and corporate social performance: a study in the power industry in India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Moumita Acharyya ◽  
Tanuja Agarwala
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Power Sector ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Self Interest ◽  
Public And Private Sector

PurposeThe paper aims to understand the different motivations / reasons for engaging in CSR initiatives by the organizations. In addition, the study also examines the relationship between CSR motivations and corporate social performance (CSP).Design/methodology/approachThe data were collected from two power sector organizations: one was a private sector firm and the other was a public sector firm. A comparative analysis of the variables with respect to private and public sector organizations was conducted. A questionnaire survey was administered among 370 employees working in the power sector, with 199 executives from public sector and 171 from private sector.Findings“Philanthropic” motivation emerged as the most dominant CSR motivation among both the public and private sector firms. The private sector firm was found to be significantly higher with respect to “philanthropic”, “enlightened self-interest” and “normative” CSR motivations when compared with the public sector firms. Findings suggest that public and private sector firms differed significantly on four CSR motivations, namely, “philanthropic”, “enlightened self-interest”, “normative” and “coercive”. The CSP score was significantly different among the two power sector firms of public and private sectors. The private sector firm had a higher CSP level than the public sector undertaking.Research limitations/implicationsFurther studies in the domain need to address differences in CSR motivations and CSP across other sectors to understand the role of industry characteristics in influencing social development targets of organizations. Research also needs to focus on demonstrating the relationship between CSP and financial performance of the firms. Further, the HR outcomes of CSR initiatives and measurement of CSP indicators, such as attracting and retaining talent, employee commitment and organizational climate factors, need to be assessed.Originality/valueThe social issues are now directly linked with the business model to ensure consistency and community development. The results reveal a need for “enlightened self-interest” which is the second dominant CSR motivation among the organizations. The study makes a novel contribution by determining that competitive and coercive motivations are not functional as part of organizational CSR strategy. CSR can never be forced as the very idea is to do social good. Eventually, the CSR approach demands a commitment from within. The organizations need to emphasize more voluntary engagement of employees and go beyond statutory requirements for realizing the true CSR benefits.

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

Research from China finds no significant difference in impact of public service motivation (PSM) in public and private sectors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Employee Performance ◽  
Intention To Leave ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Significant Difference ◽  
Set Up ◽  
The Impact

Purpose The authors assumed PSM would be higher in the public sector, but they set up a trial to find out if this was the case. Design/methodology/approach To test their theories, the authors conducted two independent surveys. The first consisted of 220 usable responses from public sector employees in Changsha, China. The second survey involved 260 usable responses from private sector employees taking an MBA course at a university in the Changsha district. A questionnaire was used to assess attitudes. Findings The results found no significant difference between the impact of public sector motivation (PSM) on employee performance across the public and private sectors. The data showed that PSM had a significant impact on self-reported employee performance, but the relationship did not differ much between sectors. Meanwhile, it was in the private sector that PSM had the greatest impact on intention to leave. Originality/value The authors said the research project was one of the first to test if the concept of PSM operated in the same way across sectors. It also contributed, they said, to the ongoing debate about PSM in China.

Fraud prevention initiatives in the Nigerian public sector

2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor
Keyword(s):  
Public Sector ◽  
Structural Equation ◽  
Equation Modeling ◽  
Control Mechanisms ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Content Type ◽  
The Public ◽  
The Government ◽  
Triangle Theory

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.

From Data to Vision

2015 ◽  
pp. 1-14 ◽  
Author(s):  
Rhoda Joseph
Keyword(s):  
Big Data ◽  
Public Sector ◽  
Private Sector ◽  
Government Agency ◽  
Specific Context ◽  
Federal Level ◽  
The Public ◽  
Country Level ◽  
Current Survey ◽  
The Government

This chapter examines the use of big data in the public sector. The public sector pertains to government-related activities. The specific context in this chapter looks at the use of big data at the country level, also described as the federal level. Conceptually, data is processed through a “knowledge pyramid” where data is used to generate information, information generates knowledge, and knowledge begets wisdom. Using this theoretical backdrop, this chapter presents an extension of this model and proposes that the next stage in the pyramid is vision. Vision describes a future plan for the government agency or business, based on the current survey of the organization's environment. To develop these concepts, the use of big data is examined in three different countries. Both opportunities and challenges are outlined, with recommendations for the future. The concepts examined in this chapter are within the constraints of the public sector, but may also be applied to private sector initiatives pertaining to big data.

Public-Private-Academic Cooperation as a Trust Building Mechanism

2016 ◽  
pp. 199-223
Author(s):  
Nicholas Virzi ◽  
Juan Portillo ◽  
Mariela Aguirre
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Trust Building ◽  
Public And Private ◽  
The Public ◽  
National Competitiveness ◽  
Working Together ◽  
The Government ◽  
Innovation And Entrepreneurship

The chapter will be a case study from an Ordoliberal perspective of the conception, implementation and policy output of the newly created Private Council of Competitiveness (PCC) in Guatemala, a country wracked by mistrust of the public sector by the private sector. The PCC was founded as a private sector initiative, in conjunction with academia, to work with the government to spawn new efforts aimed at augmenting Guatemala's national competitiveness, by fomenting innovation, entrepreneurship and closer ties between academia and the public and private sectors. The chapter utilizes first hand interviews with the members of the PCC and key public sector players, academics, and other top representatives from the private sector to show how working together built the trust necessary to make the PCC a successful working body with the potential to produce important initiatives in matters of competitiveness, innovation and entrepreneurship.

scholarly journals Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia

2019 ◽  
Vol 35 (3) ◽  
pp. 345-358
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
A.H. Fatima
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Ethical Climate ◽  
Climate Index ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Ethical Work Climate ◽  
Main Components

Purpose The purpose of this paper is to empirically test Arnaud’s (2010) ethical climate index (ECI) of measuring ethical work climate (EWC) in the context of Malaysian public sector auditors (PSAs). Design/methodology/approach EWC is conceptualized as four main components with two sub-components. Questionnaires were distributed to the population of PSAs in the Malaysian National Audit Department (NAD). Factor analysis (principal component analysis [PCA]) was used to verify the components of EWC. Findings Results from PCA revealed that EWC, indeed, has four main components. Therefore, the findings of this study provide empirical evidence that validates Arnaud’s (2010) EWC model, although tested on PSAs in Malaysia. Research limitations/implications This paper has a limited purpose, which is to test whether the ECI could be applied to PSAs in Malaysia to derive the original four main components of Arnaud’s EWC. Thus, this study does not evaluate the EWC of PSAs or determine causal relationships between EWC and other variables; these are left to future studies. Practical implications The findings of this study confirm that Arnaud’s (2010) ECI is sufficiently resilient to be applied to the context of PSAs in Malaysia. Hence, future studies could use this index to measure EWC not only in the public sector but also in the private sector. Future research could also further test this index in different contexts. Originality/value Arnaud’s (2010) ECI was originally applied in the context of the private sector in a developed country. Hence, this study adds value by extending the ECI to the public sector in a developing country, Malaysia.

Does institutional theory explain integrated reporting adoption of Fortune 500 companies?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Merve Kılıç ◽  
Ali Uyar ◽  
Cemil Kuzey ◽  
Abdullah S. Karaman
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Institutional Theory ◽  
Institutional Environment ◽  
Fortune 500 ◽  
Business Environment ◽  
Integrated Reporting ◽  
Content Type ◽  
The Public ◽  
Fortune 500 Companies

PurposeThe objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.Design/methodology/approachThe sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses.FindingsThe findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively) with the integrated reporting of Fortune 500 companies. Firms are motivated for more transparency in stakeholder-oriented and weakly regulated contexts. Thus, stakeholder pressure is more influential than shareholder interest in motivating or forcing firms to issue integrated reports. Besides, there appears to be a trade-off between the public sector and the private sector in terms of ensuring an accountable and transparent business environment. If the public sector does not undertake its role in ensuring a transparent business environment, the private sector fills the gap. The results are robust to alternative sampling and methodologies.Research limitations/implicationsThis study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides an appropriate ground to understand drivers of corporate reporting practices of firms beyond firm-level characteristics.Practical implicationsThe adoption of integrated reporting framework by Fortune 500 companies can be leveraged to alleviate concerns about their social and environmental impacts. Policy-makers in the countries which have a weak institutional environment force or encourage their firms to increasingly meet the transparency and accountability demands of society.Social implicationsThe research findings might play an encouraging role in that various stakeholders (i.e. customers, public, civil organizations and press) should undertake active roles and responsibilities to encourage firms to behave in socially and environmentally responsible ways.Originality/valueThis study adds to the literature by examining the influence of the institutional environment on the adoption of integrated reporting, using recent international data, and focusing on the largest companies according to the Fortune's annual Global 500 list. This study is one of the first to examine the association between a set of governance characteristics (i.e. board size, board independence and board diversity) and integrated reporting adoption.

Underlying values and competencies of public and private sector managers

2016 ◽  
Vol 5 (4) ◽  
pp. 371-387 ◽  
Author(s):  
Sean D. Darling ◽  
J. Barton Cunningham
Keyword(s):  
Decision Making ◽  
Public Sector ◽  
Private Sector ◽  
Critical Incident ◽  
Visionary Leadership ◽  
Political Environment ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Public And Private Sector

Purpose The purpose of this paper is to identify unique values and competencies linked to private and public sector environments. Design/methodology/approach This study is based on critical incident interviews with a sample of senior leaders who had experience in both the public and private sectors. Findings The findings illustrate distinct public and private sector relevant competencies that reflect the unique values of their organizations and the character of the organization’s environments. This paper suggests a range of distinct public sector competencies including: managing competing interests, managing the political environment, communicating in a political environment, interpersonal motivational skills, adding value for clients, and impact assessment in decision-making. These were very different than those identified as critical for the private sector environment: business acumen, visionary leadership, marketing communication, market acumen, interpersonal communication, client service, and timely and opportunistic decision-making. Private sector competencies reflect private sector environments where goals need to be specifically defined and implemented in a timely manner related to making a profit and surviving in a competitive environment. Public sector competencies are driven by environments exhibiting more complex and unresolvable problems and the need to respond to conflicting publics and serving the public good while surviving in a political environment. Originality/value A key message of this study is that competency frameworks need to be connected to the organization’s unique environments and the values that managers are seeking to achieve. This is particularly important for public organizations that have more complex and changing environments.

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