Controlling overhead in public sector organizations

2014 ◽  
Vol 27 (6) ◽  
pp. 475-485 ◽  
Author(s):  
G.J. Van Helden ◽  
Mark Huijben

Purpose – The purpose of this paper is to explore various mechanisms for controlling overhead, as informed by a framework based on transaction-cost-economics (TCE). Design/methodology/approach – Development of framework for controlling overhead and field study about Dutch public sector organizations for exploring and enriching this framework. Findings – Central steering with a provider-user interface was often seen as the most desirable control mechanism. Although central steering without such interface was used in about half of the overhead functions, their users argued that the priorities of these functions were insufficiently in line with their needs. There was little support for internal market control, because it would increase the administrative workload of internal calculations, and it could lead to undesirable differences in overhead use among the primary services departments. Moreover, line managers are often more focused service quality than costs. Research limitations/implications – The framework based on TCE formed a suitable starting point for reflecting on the control of overhead functions, but the empirical findings pointed to revisions in the case of internal market control concerning resistance to administrative workload and avoidance of differences in the supply of internal services. Practical implications – Inspiring public sector managers to reflect on the match between overhead control mechanisms and characteristics of overhead functions. Originality/value – A theoretical underpinning and empirical exploration of a variety of overhead control mechanisms in the public sector.

2019 ◽  
Vol 119 (5/6) ◽  
pp. 350-365
Author(s):  
Åsa Tjulin ◽  
Bodil Landstad ◽  
Stig Vinberg ◽  
Andrea Eriksson ◽  
Emma Hagqvist

Purpose The increasingly demanding psychosocial working conditions in Swedish public sector workplaces call for implementation of workplace health promotion (WHP) interventions. There is a need to increase first-line public sector managers’ capacities for health-promoting leadership. The purpose of this paper is to investigate first-line managers’ experiences of participating in an intervention aimed at strengthening health-promoting leadership. More precisely, the aim is to study what obstacles and prerequisites the intervention have for their learning processes to become health-promoting managers. Design/methodology/approach A qualitative study in Northern Sweden at workplaces in the county council and municipalities was conducted. The data were gathered through individual interviews with 18 participating first-line managers. Inductive-content analysis was used to analyse the data. Findings The results identify time for reflection and collegial discussions about leadership as prerequisites for learning about health-promoting leadership. Managers experienced the intervention as a confirmation of the leadership behaviours already gained. However, the health-promoting leadership intervention was seen as a contradiction, since organisational prerequisites to implement WHP measures were perceived to be lacking. The managers were not involved in the planning of the intervention and questioned why the organisation did not involve them more when the educational activities were created. Originality/value When the organisation understands how and when its managers learn, what they need and want to learn about WHP, and what they already know, tailored participatory interventions can be facilitated that consider the unique prerequisites for the particular organisation.


2010 ◽  
Vol 29 (5) ◽  
pp. 422-435 ◽  
Author(s):  
Lynette Harrisr ◽  
Carley Foster

PurposeThe purpose of this paper is to examine the implementation of talent management interventions in UK public sector organisations.Design/methodology/approachThis paper draws upon the findings of a qualitative study of talent management in two UK public sector case study organisations.FindingsImplementing talent management was found to present particular tensions for public sector managers, particularly in terms of its alignment with well‐embedded diversity and equality policies and their own perceptions of fair treatment in the workplace. Despite an acknowledgement that the sector needs to attract, develop and retain the most talented individuals to achieve its modernisation agenda, interventions which require singling out those individuals for special treatment challenges many of its established practices for recruitment and selection, employee development and career management.Practical implicationsPublic sector organisations need to invest both time and effort into developing appropriate and relevant approaches to talent management, which take proper account of line managers' perceptions of fair treatment and established organisational approaches to diversity and equality.Originality/valueTalent management is a topic of growing interest from employers concerned about their work force demographics, specific skills shortages and the retention of high potential employees but the concepts that inform talent interventions are often unclear or are an uneasy fit with the beliefs and understandings about fair treatment of those who have to implement them.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier

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.


2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor

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.


2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.


2019 ◽  
Vol 49 (4) ◽  
pp. 568-593 ◽  
Author(s):  
Mohsenah Al Yami ◽  
Mian M. Ajmal

Purpose Knowledge management (KM) is increasingly becoming critical to public sector organizations as it is to private sector organizations. This is because public sector organizations are increasingly held accountable for their actions and are forced to move away from traditional bureaucratic approaches to more managerial ones. For instance, public sector is facing pressure to improve its operational efficiency such as productivity, lead time and expenditure. Similarly, it is also facing pressure to improve its transparency, trust, reliability and accountability, which are key elements of sustainable development (SD). The purpose of this study therefore is to understand the intricate relationship between KM processes, operational efficiency and SD in the public sector. Design/methodology/approach A framework consisting of eight constructs (knowledge acquisition, knowledge creation, knowledge capture, knowledge storage and retrieval, knowledge sharing, knowledge utilization, operational efficiency and SD) and their underlying items was developed through an extensive literature review. Using 383 usable responses collected through a structured questionnaire from the UAE public sector, the constructs and framework were first validated and then the current level of implementation/achievement of KM processes, operational efficiency and SD was assessed along with the hypothesized relationships between the constructs. Findings The findings show that KM processes had a positive and significant direct impact on operational efficiency and SD. Also, operational efficiency was found to strongly mediate the relationship between KM processes and SD. Practical implications The findings are expected to help UAE public sector organizations devise strategies and policy interventions to align and improve their KM processes for achieving operational efficiency and SD. Public sectors looking to focus on SD must focus on KM processes and strive to improve stakeholder engagement, which is a vital aspect of SD. Originality/value Integration of KM processes, operational efficiency and SD has not been attempted previously and hence constitutes the novelty of this work.


2017 ◽  
Vol 12 (3) ◽  
pp. 161-172 ◽  
Author(s):  
Dwayne Devonish

Purpose The purpose of this paper is to examine the perceptions of private and public sector managers in Barbados regarding the concepts of mental health and illness at work. It also explored their interactions and experiences with persons with mental illness at work and various forms of support and resources needed to improve the overall management of these persons within the organisational setting. Design/methodology/approach This qualitative study used an exploratory research design based on two focus groups of private and public sector managers. Findings The findings revealed that both private and public sector managers understood the distinction between the concepts of mental health and mental illness. However, managers believed that high levels of stigma and discrimination exist in both private and public sector workplaces due to a lack of understanding of mental illness, cultural norms, and socialisation in Barbados regarding mental illness and negative stereotypes. However, workplace education and promotion, associated workplace policies, and employee assistance programmes (EAPs) were identified as key strategies for effectively addressing issues of mental health stigma and the management of persons with mental illness at work. Research limitations/implications Due to the qualitative approach used and small sample selected based on non-probability sampling, generalising the findings to larger populations is heavily cautioned. Practical implications Organisations in both private and public sectors should emphasise workplace mental health interventions such as mental health education and awareness, the development and implementation of supportive and flexible policies, and EAPs. These strategies are likely to help destigmatisation efforts and enhance managers’ understanding of mental health and the management of persons with mental illness. Originality/value This study provided a rich and in-depth understanding of mental health and illness from the perspective of private and public sector managers in a small developing country in the Caribbean. The Caribbean region possesses a dearth of empirical research concerning issues of mental health and illness at work.


2017 ◽  
Vol 34 (9) ◽  
pp. 1402-1411 ◽  
Author(s):  
Jiju Antony ◽  
Bryan Rodgers ◽  
Elizabeth A. Cudney

Purpose Lean Six Sigma (LSS) as a process excellence has been widely adopted in both manufacturing and service organizations; however, its application in the public sector has not been widely explored. Is LSS still a myth or reality in our public sector organizations? The purpose of this paper is to make an attempt to debate about the use of LSS and its potential applications in the public sector context. Design/methodology/approach The initial approach is to critically evaluate the role of LSS in various public sector contexts, followed by showcasing four case studies from four different public sector settings: higher education, police service, public hospital and local government. Findings LSS methodology can be embraced by all public sector organizations to create efficient and effective processes to provide enhanced customer experience and value at reduced operational costs. Research limitations/implications This paper seeks to contribute to and broaden the limited body of evidence of the applicability of LSS to public sector organizations and identifies areas for further research and review. Practical implications LSS will continue to grow across many public sector organizations in Europe and other parts of the world over the forthcoming years. However, what will eventually determine if LSS is viewed by public sector organizations as just a passing management fad or not largely depends on the leadership and success of its execution. If LSS is deployed in its true sense across the public sector organizations at a global level, the hard cash savings generated can reach several billions. Originality/value The paper yields an immense value to both research scholars and practitioners who are engaged in the introduction of LSS as a business process improvement strategy to achieve and sustain competitive advantage. Moreover, this paper makes an attempt to dispel the myth of LSS which have been quite prevalent in many public sector organizations around us today.


2018 ◽  
Vol 37 (4) ◽  
pp. 333-340
Author(s):  
Saša Baškarada ◽  
Brian Hanlon

PurposeAlthough corporate portfolio management (CPM) has been a popular tool for strategic management of multi-business portfolios in the private sector since the late 1960s, it has received limited attention in the public sector. Accordingly, empirical research on the use of CMP in government organizations is virtually non-existent. The purpose of this paper is to partially fill that gap in the literature by highlighting and discussing some of the key points that public sector organizations may need to consider when adopting CPM.Design/methodology/approachRather than deductively proposing and testing narrowly specified hypotheses, this study aims to answer a broad research question, namely: What are the key points that public sector organizations may need to consider when adopting CMP? Hence, the study adopts the qualitative interpretive research paradigm. The findings are based on empirical research conducted in a large Australian publicly funded research organization. Potential application of CPM was iteratively and incrementally explored with a reference group comprising 15 middle management representatives and several members of the senior leadership group over the course of one year.FindingsAssessment criteria traditionally used in CPM (e.g. growth potential and market share) are generally not applicable in public sector organizations. This paper suggests that government organizations should instead consider past performance and future potential of individual business units, which may be operationalized via capability (a function of human capital and associated resources/infrastructure) and delivery (a function of the demand for, and the impact of, relevant business units). The paper also highlights the importance of organization-wide consultation, evidence-based decision making, and contestability.Originality/valueFrom a practical perspective, the paper may assist public sector organizations with adapting and applying CPM. From a theoretical perspective, the paper highlights an important and relatively neglected research problem, and suggests several avenues for future research.


2019 ◽  
Vol 17 (2) ◽  
pp. 220-234
Author(s):  
Kelly Strong ◽  
Scott Glick ◽  
Gazala Syhail

Purpose This study aims to focus on the factors influencing project cost at US public universities and compares them to similar projects in the US private sector. It also presents an analysis of the potential reasons for the difference or similarities in the two sectors. Design/methodology/approach This study utilized an exploratory, comparative case study methodology performed on a small sample of public university projects and two sources of private sector cost data. Findings The results infer that most of the US public projects have comparable costs to that of their US private sector counterparts. The cost data from the university projects were further examined to explore if there were any possible relationships between the types of delivery methods used, sustainability certifications achieved and two project performance indexes – cost and duration. Research limitations/implications A more thorough analysis with a larger dataset is required to make generalizable conclusions. However, the process used in this study does provide a good overview of how facility managers could organize their own cost comparison study to evaluate their project expenditures. Practical implications This research provides a starting point for future research into the topic of US public sector project costs when compared to US private sector counterparts and the impact of delivery system and sustainability on cost of US public sector projects. Originality/value Research on this topic is scant; as such, this paper provides a starting point for future research and offers insights into the potential impacts of project delivery method and choice of following a sustainability certification option.


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