Analysis of oscillations in continuous expenditures and their multiple causalities: a case study

2019 ◽  
Vol 35 (1) ◽  
pp. 44-64 ◽  
Author(s):  
Charles Roberto Telles ◽  
Andrea Regina Burakoski da Cunha ◽  
Ana Maria Sawaya Chueiri ◽  
Kamila Kuromiya

Purpose The purpose of this paper is to understand the dynamics of public spending in the continuous services sector of the Secretary of State for Education of Paraná. Design/methodology/approach Understand the dynamics of public spending in view of the oscillations between years that these expenses present, understanding the expenditure system as a non-linear and complex system in which the causes that generate oscillations in the annual expenses are originated by several random variables. Findings It was found that several variables affect a public service. Many times policies or other actions try to achieve efficiency in controlling or containing public financial resources. It is not uncommon such actions do not have any determinant or robust effect at their prior objectives due to the nature of phenomena. Research limitations/implications Government expenditures constitute an event of great complexity with respect to the magnitude of financial units and the budget flow involved in each of these units. In this sense, all the financial units that compose the great public expenditure scenario are inserted in heterogeneous contexts considering the dynamics of geographic, social, cultural and political administrative space of a State. Practical implications The methods exposed in the paper are important tools to verify how policy, financial, administrative and other dimensions of actions taken influenced a continuous expenditure system. The main objective remained in identifying the strong influence of actions toward random variables that might affect the event. Social implications Public money from taxes is used for policy purposes. Therefore, the best use of resources, financial, natural and human is needs for any public service. Originality/value The paper presents an important pace to achieve a better measurement of public continuous expenditures as well as strategies for management regarding the complexity of events within the context.

2018 ◽  
Vol 7 (2) ◽  
pp. 40
Author(s):  
Charles Roberto Telles ◽  
Andrea Regina Burakoski da Cunha ◽  
Ana Maria Sawaya Chueiri ◽  
Kamila Kuromiya

Government expenditures constitute an event of great complexity with respect to the magnitude of financial units and the budget flow involved in each of these units. In this sense, all the financial units that compose the great public expenditure scenario are inserted in heterogeneous contexts considering the dynamics of geographic, social, cultural and political administrative space of a State. The present article seeks to understand the dynamics of public spending in view of the oscillations between years that these expenses present, understanding each type of continuous public expenditure as a nonlinear and complex system in which the causes that generate oscillations in the annual expenses of public services are investigated in the Continuous Services Sector of the Secretary of State for Education of Paraná. The article presented proposes a way of investigating continuous expenditures in a financial and later administrative dimension involving other aspects of management in a multiple causality scenario.


2010 ◽  
Vol 22 (6) ◽  
pp. 629-647 ◽  
Author(s):  
Palmira López‐Fresno

PurposeThis paper presents, through the analysis of a case study, a model based on a systemic approach that proved successful for the design and implementation of an integrated management system (IMS) in an airline, and provides guidelines and practical recommendations that may be of use to other sectors of activity when designing and implementing an IMS.Design/methodology/approachData for this paper were collected through direct analysis and implication in the process of implementation of the IMS. Also a literature review was conducted.FindingsTangible and intangible benefits were identified as derived from operating one IMS, such as cost savings, better use of resources, improved internal communication, stronger customer orientation and employee motivation. For these benefits to be realised it is essential to take into account several critical factors and be aware of the challenges accompanying integration of management systems, as detailed in the paper.Practical implicationsThis paper provides guidelines and recommendations for organisations seeking to implement and integrate several standards, being general or sectoral, particularly if they operate in highly complex industry sectors.Originality/valueThis paper incorporates the integration of sectoral standards, which the literature has not covered very widely. The research has wider value through transferable applications and experiences for other industry sectors.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helen Delaney ◽  
Catherine Casey

PurposeThis article critically investigates a management-led experiment to institute a four-day work week with stated intentions of improving productivity and worker wellbeing. The article analyses the framing and implementation of the reduced work hours (RWH) trial, the responses of employees and the outcomes and implications of the trial. It raises concerns regarding the managerial appropriation of employee aspirations for more autonomy over time and improved work life.Design/methodology/approachWe conducted a qualitative case study of a medium-sized company operating in the financial services sector in New Zealand. Focus groups and semi-structured interviews were conducted with 45 employees.FindingsOur study finds that the promise of a four-day week attracted employee favour and individualised benefits. However, entrenched managerialist practices of performance measurement, monitoring and productivity pressures were intensified. Pro-social and collective interests evident in labour-led campaigns were absent. We urge greater critical scrutiny into seemingly advantageous “business case” initiatives for reduced work hours.Originality/valueLittle is known about what happens to concern for social and employee interests entailed in reduced working hours initiatives when a management-led initiative is implemented. Indeed, the majority of research focuses on the macro-level rather than interrogating the “black box” of firms. Our inquiry contributes to these debates by asking, how does a management-led RWH initiative affect employees?


2018 ◽  
Vol 28 (3) ◽  
pp. 252-264 ◽  
Author(s):  
Cathrine Tambudzai Nengomasha ◽  
Alfred Chikomba

Purpose The purpose of this study was to investigate the adoption and use of electronic document and records management system (EDRMS) in the public service in Namibia and Zimbabwe with the aim of establishing barriers and enablers, and best practices which each country could adopt from the other. Design/methodology/approach This multi-case study was informed by an interpretivist paradigm. Qualitative in nature, the study applied face-to-face interviews as the data collection method, supplemented by documents analysis. The study population was Namibia and Zimbabwe’s public sectors with units of analysis, being the governments’ ministries, offices and agencies which have implemented EDRMS. Findings The paper provides the state of EDRMS implementation in Namibia and Zimbabwe. It establishes how the two countries have implemented EDRMS and factors that have contributed to the success/failure of the implementation in both countries. Originality/value The paper is a response to the need for further research studies on the implementation of EDRMS in various countries.


2018 ◽  
Vol 31 (5) ◽  
pp. 1153-1175 ◽  
Author(s):  
Florian Hemme ◽  
Matthew T. Bowers ◽  
Janice S. Todd

Purpose The purpose of this paper is to analyze change process perceptions of public service employees and document how change readiness belief salience fluctuates and evolves throughout the implementation of a major organizational restructuring effort. Design/methodology/approach This research is a longitudinal multiple-case study of a major transformation initiative in a large North American public recreation organization. Over the course of 15 months, the authors conducted four rounds of personal interviews with 19 participants (65 interviews in total, each lasting 25–45 min). Additionally, the authors analyzed internal e-mail correspondence, memos, and meeting agendas, as well as external stakeholder communication. Finally, the primary researcher spent a significant amount of time collecting field notes while shadowing high-level managers and employees and attending meetings. Findings Overall, the authors documented a clear hierarchy of change readiness dimensions. The relative strength and temporal persistence of these dimensions can be traced back to various public organizing particularities. Moreover, the authors found that an initial focus on some readiness dimensions facilitated subsequent sensemaking processes whereas others hindered such engagement with the change project. Research limitations/implications This research is the first to empirically document temporal fluidity of change readiness dimensions and salience. Moreover, it offers a rare in-depth look at a changing public service organization. Practical implications This research helps change agents in developing tailored change messages and to better understand potential sources of frustration and resistance to change efforts. Originality/value No similar efforts exist to document the underlying dynamism of evolving change readiness perceptions.


2019 ◽  
Vol 38 (1) ◽  
pp. 165-179 ◽  
Author(s):  
Ying Ma ◽  
Kang Ping ◽  
Chen Wu ◽  
Long Chen ◽  
Hui Shi ◽  
...  

Purpose The Internet of Things (IoT) has attracted a lot of attention in both industrial and academic fields for recent years. Artificial intelligence (AI) has developed rapidly in recent years as well. AI naturally combines with the Internet of Things in various ways, enabling big data applications, machine learning algorithms, deep learning, knowledge discovery, neural networks and other technologies. The purpose of this paper is to provide state of the art in AI powered IoT and study smart public services in China. Design/methodology/approach This paper reviewed the articles published on AI powered IoT from 2009 to 2018. Case study as a research method has been chosen. Findings The AI powered IoT has been found in the areas of smart cities, healthcare, intelligent manufacturing and so on. First, this study summarizes recent research on AI powered IoT systematically; and second, this study identifies key research topics related to the field and real-world applications. Originality/value This research is of importance and significance to both industrial and academic fields researchers who need to understand the current and future development of intelligence in IoT. To the best of authors’ knowledge, this is the first study to review the literature on AI powered IoT from 2009 to 2018. This is also the first literature review on AI powered IoT with a case study of smart public service in China.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anne Stafford ◽  
Pamela Stapleton

PurposeContemporary organisational landscapes offer opportunities for hybrids to thrive. Public–private partnerships (PPPs) are one thriving hybrid form incorporating the use of resources and/or structures from both public and private sectors. The study examines the impact of such a hybrid structure on governance and accountability mechanisms in a context of institutional complexity.Design/methodology/approachThis study uses an approach that draws on institutional logics and hybridity to examine governance arrangements in the PPP policy created for the delivery of UK schools. Unusually, it employs a comparative case study of how four local governments implemented the policy. It draws on a framework developed by Polzer et al. (2017) to examine the level of engagement between multiple logics and hybrid structures and applies this to the delivery of governance and accountability for public money.FindingsThe Polzer et al. framework enables a study of how the nature of hybrids can vary in terms of their governance, ownership and control relations. The findings show how the relationships between levels of engagement of multiple logics and hybrid structures can impact on governance and accountability for public money. Layering and blending combinations led to increased adoption of private sector accountability structures, whilst a hybrid with parallel co-existence of community and market logics delivered a long-term governance structure.Research limitations/implicationsThe paper examines the operation of hybrids in a complex education PPP environment in only four local governments and therefore cannot provide representative answers across the population as a whole. However, given the considerable variation found across the four examples, the paper shows there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in the same hybrid setting. The paper focuses on capital investment implementation and its evaluation, so it is a limitation that the operational stage of PPP projects is not studied.Practical implicationsThe findings have political relevance because the two local government bodies with more robust combinations of multiple logics were more successful in getting funds and delivering schools in their geographical areas.Originality/valueThe study extends Polzer et al.'s (2017) research on hybridity by showing that there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in what was planned to be the same hybrid setting. It shows how in situations of institutional complexity certain combinations of logics lead to differentiation in governance and accountability, creating fragmented focus on the related public accountability structures. This matters because it becomes harder to hold government to account for public spending.


2017 ◽  
Vol 66 (8) ◽  
pp. 983-1001 ◽  
Author(s):  
Ana Simões ◽  
Américo Azevedo ◽  
Suzete Gonçalves

Purpose Hospital centres (HCs) are the result of a horizontal integration of two or more hospital units. The benefits of this integration have been presented in the literature. The purpose of this paper is to define the hospital performance dimensions most valued by HC internal stakeholders, and to evaluate if the importance given to each dimension is different when comparing professional groups. Design/methodology/approach An in-depth HC case study using a quantitative survey based on the Parsons’ social system action theory to achieve this goal was conducted which embraces the four major models of organizational performance. In the final version of the survey, 37 items were retained for analysis. An exploratory factor analysis was conducted for a final sample of 365 participants, through principal component analysis, with oblique rotation and the Kaiser criterion. Findings Four factors were retained: “Human resources development and Internal Processes”, “Attractiveness/Openness”, “Public service mission” and “Interpersonal relationships”. The means factor scores only reveal statistical differences between the attractiveness/openness factor and the remaining three factors. A shared view was found in this study among the three groups of internal stakeholders: physicians, caregivers and administrative staff. Originality/value The results of this study suggest that the HC performance concept should be expanded and performance measurement frameworks with a greater scope should be used. Interpersonal relationships, the human resources development and the public service are considered important dimensions for the performance measurement of the HC. Additionally, a consensual view regarding the most valued performance dimension could contribute to a beneficial and healthy working environment and improvements in HC performance.


2016 ◽  
Vol 28 (6) ◽  
pp. 907-932 ◽  
Author(s):  
Manuel Ferreira Rebelo ◽  
Rui Silva ◽  
Gilberto Santos ◽  
Pedro Mendes

Purpose The purpose of this paper is to present a case study regarding the deployment of a previously developed model for the integration of management systems (MSs). The case study is developed at a manufacturing site of an international enterprise. The implementation of this model in a real business environment is aimed at assessing its feasibility. Design/methodology/approach The presented case study takes into account different management systems standards (MSSs) progressively implemented, along the years, independently. The implementation of the model was supported by the results obtained from an investigation performed according to a structured diagnosis that was conducted to collect information related to the organizational situation of the enterprise. Findings The main findings are as follows: a robust integrated management system (IMS), objectively more lean, structured and manageable was found to be feasible; this study provided an holistic view of the enterprise’s global management; clarifications of job descriptions and boundaries of action and responsibilities were achieved; greater efficiency in the use of resources was attained; more coordinated management of the three pillars of sustainability – environmental, economic and social, as well as risks, providing confidence and added value to the company and interested parties was achieved. Originality/value This case study is pioneering in Portugal in respect to the implementation, at the level of an industrial organization, of the model previously developed for the integration of individualized MSs. The case study provides new insights regarding the implementation of IMSs including the rationalization of several resources and elimination of several types of organizational waste leveraging gains of efficiency. Due to its intrinsic characteristics, the model is able to support, progressively, new or revised MSSs according to the principles of annex SL (normative) – proposals for MSSs – of the International Organization for Standardization and the International Electrotechnical Commission, that the industrial organization can adopt beyond the current ones.


2016 ◽  
Vol 14 (2) ◽  
pp. 102-124 ◽  
Author(s):  
Iman Khajehzadeh ◽  
Brenda Vale

Purpose In Iran, as elsewhere, a great number of student dormitory-style buildings have been built with shared rooms either side of a central corridor as a simple and affordable building form. Highly populated shared rooms with common facilities in such buildings can produce problems in terms of personal space but, at the same time, have many advantages for social interactions and better use of resources, which is a feature of sustainability. Most of these buildings are old and need fundamental refurbishment. This study aims to provide some guidelines to improve advantages and control disadvantages of this building type for future refurbishment and new developments. Design/methodology/approach The advantages and disadvantages of shared spaces have been analysed using a Post Occupancy Evaluation approach in a case study which is representative of more than 30 university dormitories in Iran. Interview, observation and questionnaire survey tools are used in this study. Findings Results show students have some problems regarding privacy, interaction, security, noise, circulation, access hierarchy, storage spaces, use of rooms and territory definition. Practical implications Based on the results of the study, some design suggestions are made for more efficient shared spaces for future designs and also for improving the case study dormitory, in terms of both access hierarchy and internal room arrangements. Originality/value Post Occupancy Evaluation has not previously been used to provide guidelines for architects to improve the quality of design according to existing functional/behavioural problems in similar buildings.


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