Fiscally driven compensation reform and threats to human capital capacity in the public sector

Author(s):  
Jared J. Llorens

Compensation systems serve a critical role in strategic human resources management, and over the past twenty-five years, there have been an increasing number of public sector reform efforts aimed at better aligning compensation practices with institutional workforce needs. While many past reforms have been performance driven, the nationʼs most recent economic downturn has served as potent catalyst for a renewed focus on public sector compensation, particularly reforms to public sector retirement benefits. However, given the traditional importance of public sector retirement benefits within broader bureaucratic structures, these new reforms hold the potential to substantially alter human capital capacity in the public sector. Using wage and retirement benefit data from the U.S. Census Bureauʼs Current Population Survey and National Compensation Survey, this paper finds that state and local governments face significant threats to their long-term human capital capacity in light of potential benefit reforms that place a disproportionate emphasis upon competitive wage rates.

2012 ◽  
Vol 10 (10) ◽  
pp. 539 ◽  
Author(s):  
Joseph N. Heiney

The recent economic crisis was especially damaging to state and local governments financial situations. One suggested solution to these difficulties is to consolidate smaller political jurisdictions into larger ones to reduce costs. This paper presents a theoretical model for the determination of wages and salaries in the public sector with implications for the variation of public sector salaries across jurisdictions of different sizes. Data is presented for public school teachers salaries in Illinois by district size which shows that salaries are higher in larger districts. This would seem to suggest that consolidating smaller school districts into larger ones will result in higher salaries, leading to the question: Will political consolidation really save money?


Author(s):  
Vincent ONODUGO ◽  
Ifeoma NWAKOBY ◽  
Grace OFOEGBU ◽  
Obiamaka EGBO ◽  
Chinwe OKOYEUZU

This study assessed the impact of public sector reforms programmes on the human resources management and civil service of the Nigerian public service. Data for the study were mainly secondary data complemented with primary data collected from stakeholders in the public service that have experienced various reforms in their career. Findings suggest that the impact of reforms on HRM and CSR were largely marginal. The positives of the reforms are mainly in the areas of improvement in salaries and functionality of pension and retirement benefits by making it contributory. These improvements in emoluments narrowed the incentives between public and private sectors and tend to attract skilled hands to the public sector that otherwise would not have been the case. However, all other policy initiatives that were aimed at ensuring effective and efficient use of scarce resources, transparency and accountability by civil servants, incentives and promotion by merit and value for money were at various stages of policy reversal, delayed implementation, and outright abandonment by compromising civil servants that selectively implement only those reforms that suits and benefits their interests. Further, successive regimes after that of former President Olusegun Obasanjo (1999-2007) who initiated most of the reforms, did not have or could not provide enough political will to sustain the benefits and the tempo of these reforms.


Author(s):  
Onodugo Vincent Aghaegbunam ◽  
Nwakoby Ifeoma ◽  
Ofoegbu Grace N. ◽  
Egbo Obiamaka P. ◽  
Okoyeuzu Chinwe

This study assessed the impact of public sector reforms programmes on the human resources management and civil service of the Nigerian public service. Data for the study were mainly secondary data complemented with primary data collected from stakeholders in the public service that have experienced various reforms in their career. Findings suggest that the impact of reforms on HRM and CSR were largely marginal. The positives of the reforms are mainly in the areas of improvement in salaries and functionality of pension and retirement benefits by making it contributory. These improvements in emoluments narrowed the incentives between public and private sectors and tend to attract skilled hands to the public sector that otherwise would not have been the case. However, all other policy initiatives that were aimed at ensuring effective and efficient use of scarce resources, transparency and accountability by civil servants, incentives and promotion by merit and value for money were at various stages of policy reversal, delayed implementation, and outright abandonment by compromising civil servants that selectively implement only those reforms that suits and benefits their interests. Further, successive regimes after that of former President Olusegun Obasanjo (1999-2007) who initiated most of the reforms, did not have or could not provide enough political will to sustain the benefits and the tempo of these reforms.


Author(s):  
Robert L. Clark ◽  
Janet Raye Cowell

This chapter reviews available data on the annuity choices offered to retirees who participate in defined benefit (DB) plans. DB plans are most commonly offered by state and local governments to their employees, and information on annuity options is readily available. The authors examine all state pension plans that cover general state employees and teachers, and develop a table showing the similarities and differences across these approximately eighty separate state retirement plans. The authors determine the proportion of retirees selecting each of the annuity options. Where possible, annuity options in the public sector are compared to those offered by private sector employers. The chapter also reviews the empirical literature on who chooses the various annuity options offered in DB plans. Finally, the authors consider the policy implications of plan design and how this affects the types of annuities offered to retirees.


Author(s):  
Syarifuddin Syarifuddin

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19


2021 ◽  
pp. 104420732110369
Author(s):  
Peter Blanck

This article offers a glimpse of the Americans with Disabilities Act (“ADA”) of 1990, as amended by the ADA Amendments Act of 2008 (“ADAAA”), at its 30th anniversary. It considers current issues before the courts, primarily legal cases from 2020 and 2021, and new questions in light of the COVID-19 pandemic, such the latitude of the ADA’s antidiscrimination protections and its definition of disability. It provides a quick primer on the basics of the ADA: employment discrimination under Title I, antidiscrimination mandates for state and local governments under Title II, and commands to places of accommodation offering services to the public under Title III. The ADA at 30 remains a beacon for a future in which all people, regardless of individual difference, will be welcomed as full and equal members of society.


Author(s):  
Onesmus Gichuru

Being at a global development crossroad under an era plagued by major global challenges including financial crisis, poor governance, economic inequalities, climate change, food insecurity, human rights injustices, among others calls for a concerted effort from all the stakeholders to play a critical role in development. These roles are to be embraced through market-driven and people-centered modalities that seek to address inefficiency in service delivery and unequal distribution of economic gains. To foster this, the public sector is at the central point in driving institutional reforms in safeguarding progressive development-oriented norms and practices within an economy. In this regard, strategic reforms ought to be upheld as multifaceted processes that involve social structural changes, attitudinal changes, national institutions reforms, economic growth acceleration, reduction of inequalities, and poverty eradication. Restructuring, participation, public-private partnership, accountability, human-resource issues are some of the reformation strategies identified in this chapter.


Author(s):  
Ana Campos Cruz

The need to reduce public spending has led Portugal to make administrative reforms. To that end, it called on the so-called e-government, using ICT as a mechanism to increase the quality and transparency of public services while lowering costs and operationalizing new public policies. Although administrative decentralisation is enshrined in the Constitution of the Portuguese Republic, only recently has it been prioritised as one of the great objectives of the administrative reforms of the state. To this end, the transfer of the necessary financial and human resources are foreseen. This will imply the implementation of human resources management strategies and mechanisms that avoid surplus or shortage of human resources, both in Central and Local Administration. Therefore, in this chapter, the creation of the “Portal for Employees in the Public Sector” is proposed as a shared management tool.


2022 ◽  
pp. 659-679
Author(s):  
Ana Campos Cruz

The need to reduce public spending has led Portugal to make administrative reforms. To that end, it called on the so-called e-government, using ICT as a mechanism to increase the quality and transparency of public services while lowering costs and operationalizing new public policies. Although administrative decentralisation is enshrined in the Constitution of the Portuguese Republic, only recently has it been prioritised as one of the great objectives of the administrative reforms of the state. To this end, the transfer of the necessary financial and human resources are foreseen. This will imply the implementation of human resources management strategies and mechanisms that avoid surplus or shortage of human resources, both in Central and Local Administration. Therefore, in this chapter, the creation of the “Portal for Employees in the Public Sector” is proposed as a shared management tool.


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