Compromise and avoidance: the response to new legislation

2014 ◽  
Vol 10 (3) ◽  
pp. 288-313 ◽  
Author(s):  
Mattias Haraldsson ◽  
Torbjörn Tagesson
Keyword(s):  
Public Sector ◽  
Future Research ◽  
Tax Base ◽  
Legal Form ◽  
Content Type ◽  
Generally Accepted Accounting Principles ◽  
Accounting Regulation ◽  
Actual Compliance ◽  
Future Policy ◽  
Accounting Reports

Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. We obtained complete data from 250 of Sweden's 290 municipalities. The data are analyzed by statistical methods. The explanations are based on an institutional theory. Findings – Most of the organizations surveyed in this study had taken measures in line with the new regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the industry has responded to the new regulation by compromise and avoidance. The statistical analyses show that compliance with legislation and GAAP is associated with legal form, minority governance, fee, tax base, population growth and audit firm. Research limitations/implications – This paper provides insight into the factors that explain compliance with accounting regulation. Future research would benefit from researching the decision process when organizations choose to comply or not to comply with specific accounting regulations in the public sector. Originality/value – Few prior studies focus on the actual compliance of accounting practices at the municipal level in relation to accounting regulation and the factors that explain the level of compliance. Knowledge of the factors that explain compliance to accounting regulation will benefit from future policy decisions on regulation and auditing of public sector accounting.

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.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

scholarly journals Assessing the quality of collaboration towards the achievement of Sustainable Energy Innovation in PFI school projects

2015 ◽  
Vol 8 (3) ◽  
pp. 408-440 ◽  
Author(s):  
Sulafa M. Badi ◽  
Stephen D Pryke
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Sustainable Energy ◽  
Primary Data ◽  
Future Research ◽  
Limited Attention ◽  
Structured Interviews ◽  
Content Type ◽  
Energy Innovation

Purpose – The purpose of this paper is to examine the quality of collaboration towards Sustainable Energy Innovation (SEI) in Private Finance Initiative (PFI) projects. While the capacity of PFI to encourage collaboration towards innovation is largely advocated by its proponents; however, it remains to be supported by empirical evidence. Design/methodology/approach – Adopting the Complex Product System (CoPS) innovation management model, the authors assess the quality of collaboration at the interface between the innovation superstructure of public sector clients and users, and the innovation infrastructure of private sector designers, contractors and operators. Two interactional elements are examined upon which the quality of collaboration is assessed: openness of communication and alignment of objectives. The authors apply the model to four new-built PFI school projects within the context of the UK government Building Schools for the Future Programme. Semi-structured interviews with total of 50 key stakeholders were used as the primary data collection method. Findings – PFI has introduced a number of problematic issues weakening collaborative efforts towards innovation in the project environment. Particularly, the study underlines the restricting internal contractual relationships within the integrated Project Company and the misalignment of Design-Construction-Operation sustainability objectives. It also highlights ineffective communication with public sector clients and users brought in by the restricted nature of PFI engagement processes as well as the misalignment of public sector-private sector sustainability objectives. Research limitations/implications – The qualitative nature of the chosen research methodology limits the ability to generalise. The research findings need to be confirmed or rejected by means of quantitative research as representative of all PFI projects. Practical implications – The study emphasizes the public authority’s role in relation to providing the necessary conditions for the creation of a collaborative environment conducive to SEI in PFI projects. Originality/value – The study was able to expand the understanding of innovation and collaboration management processes in PFI projects in three respects: First, addressing the limited attention to innovation in PFI research, the study is the first to examine the quality of collaboration in PFI projects towards the implementation SEI. Second, examining the quality of collaboration in PFI projects through the lens of CoPS provides a new understanding of sustainability innovation and strongly indicates that the CoPS model should be expanded to account for the dynamics of innovation processes in the procurement of sustainable CoPS. Third, the explorative nature of the study was useful in generating research hypotheses that can form the basis for future research on SEI in PFI projects.

What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector

2019 ◽  
Vol 32 (1) ◽  
pp. 21-41 ◽  
Author(s):  
Floriana Fusco ◽  
Paolo Ricci
Keyword(s):  
Public Sector ◽  
State Of The Art ◽  
Environmental Accounting ◽  
Future Research ◽  
Academic Journals ◽  
Environmental Reporting ◽  
Bibliometric Method ◽  
Content Type ◽  
The Public ◽  
Social And Environmental Reporting

PurposeThe purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research.Design/methodology/approachA bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals.FindingsThe findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR.Research limitations/implicationsThe study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field.Originality/valueSocial and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.

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.

Comparing US public university and US private sector project costs

2019 ◽  
Vol 17 (2) ◽  
pp. 220-234
Author(s):  
Kelly Strong ◽  
Scott Glick ◽  
Gazala Syhail
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public University ◽  
Small Sample ◽  
Cost Data ◽  
Future Research ◽  
Content Type ◽  
Starting Point ◽  
Project Costs ◽  
The Us

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.

Context matters: enablers and barriers to knowledge sharing in Australian public sector ICT projects

2020 ◽  
Vol 24 (8) ◽  
pp. 1921-1941
Author(s):  
Yakub Karagoz ◽  
Naomi Whiteside ◽  
Axel Korthaus
Keyword(s):  
Public Sector ◽  
Knowledge Sharing ◽  
Single Case ◽  
Structured Interview ◽  
Current Theory ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Project Environment ◽  
Starting Point

Purpose This paper aims to extend the theory relating to knowledge sharing barriers and enablers in the public sector information and communication technology (ICT) project context. Design/methodology/approach A case study method was used whereby project managers from each of the seven departments of the Victorian Public Sector in Australia were interviewed about their knowledge sharing practice. A semi-structured interview instrument based on Riege’s (2005) barrier framework was used to explore the barriers to knowledge sharing that they experienced as part of their work. Findings The study found that many of Riege’s (2005) barriers did not apply in the public sector ICT project environment, demonstrating that context matters. In addition, five enablers were identified, resulting in a new model of enablers and barriers to knowledge sharing in public sector ICT projects. Research limitations/implications This study focuses on a single case, the Victorian Public Sector, and consequently the results are not generalisable. Future research should explore the applicability of the model in other public sector ICT project contexts. Practical implications The study highlights the relationship between knowledge sharing and the project manager and the role it plays in project delivery. The model presented provides a starting point for public sector practitioners to develop their knowledge sharing practice, potentially enhancing project outcomes in the process. Originality/value This study examines barriers to knowledge sharing in an under-researched context, that of the public sector ICT project environment. It builds on current theory and provides insights for practitioners in the public sector.

scholarly journals Effect of input credit on smallholder farmers’ output and income

2018 ◽  
Vol 78 (1) ◽  
pp. 98-115 ◽  
Author(s):  
Adam Iddrisu ◽  
Isaac Gershon Kodwo Ansah ◽  
Paul Kwame Nkegbe
Keyword(s):  
Smallholder Farmers ◽  
Northern Region ◽  
Northern Ghana ◽  
Primary Data ◽  
Future Research ◽  
Cross Sectional ◽  
Data Set ◽  
Content Type ◽  
Future Policy ◽  
On Farm

Purpose The purpose of this paper is to examine the effect of input credit on smallholder farmers’ output and income using Masara N’Arziki support project in Northern Ghana. Design/methodology/approach A cross-sectional primary data set was used to estimate the effect of project participation on farm output, yield and income using propensity score matching (PSM) methods. Findings The findings are that project participation is skewed towards experienced farmers with big-sized households and farms. The effect of project on outcomes is somewhat unsatisfactory in the sense that participation only raises output and yield, but not income. Research limitations/implications The paper only examined the project effect on farm outcomes among smallholder farmers participating in the programme in just one operational area in the Northern region. Future research should consider all the operational areas for an informed generalisation of findings. Practical implications Greater benefits to farmers from programme participation would require project management to review the contractual arrangement so that the high cost of input credit is significantly reduced. Originality/value The paper applied the PSM to estimate the effect of project participation on farm output, yield and income among smallholder farmers which is non-existent in the literature on the study area, at least as far as we know. This paper can inform future policy on the direction and nature of support for smallholder farmers in Northern Ghana.

scholarly journals Developing corporate accounting regulation in Libya past and future challenges

2014 ◽  
Vol 4 (1) ◽  
pp. 22-56 ◽  
Author(s):  
Essa El-Firjani ◽  
Karim Menacere ◽  
Roger Pegum
Keyword(s):  
Banking Sector ◽  
Structured Interview ◽  
International Accounting ◽  
Structured Interviews ◽  
Financial Reports ◽  
Content Type ◽  
Generally Accepted Accounting Principles ◽  
Accounting Regulation ◽  
Accounting Practice ◽  
Public Corporations

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard. Originality/value – This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

Creative climate and organisational resilience: the mediating role of innovation

2015 ◽  
Vol 23 (4) ◽  
pp. 564-587 ◽  
Author(s):  
Samuel Mafabi ◽  
John C. Munene ◽  
Augustine Ahiauzu
Keyword(s):  
Public Sector ◽  
Hierarchical Regression ◽  
Future Research ◽  
Long Term Effects ◽  
Cross Sectional ◽  
Content Type ◽  
Mediating Role ◽  
Creative Climate ◽  
Cross Sectional Design

Purpose – This study aims to investigate the mediation role of innovation between creative climate and organisational resilience. Design/methodology/approach – The study used a cross-sectional design to collect data about the study variables from parastatal managers using self-administered questionnaires. Hierarchical regression and Medigraph were used to test hypotheses. Findings – Creative climate has a significant association with innovation and organisational resilience. Innovation partially mediates the effect of creative climate on organisational resilience. Research limitations/implications – The sample size was small involving only parastatals. The results may be different in an expanded public sector. The study was cross-sectional that is limited in examining long-term effects of creative climate and innovation on organisational resilience. Therefore, a longitudinal study design is proposed for future research. Practical implications – Managers in parastatals need to provide a conducive creative climate that promotes innovations for organisational resilience. Originality/value – The study provides empirical evidence on the mediation role of innovation in the relationship between creative climate and organisational resilience in a public sector. The evidence shows the contribution of innovation in striving for organisational resilience based on the creative climate.

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