Approaching public sector transparency through an integrated reporting benchmark

2019 ◽  
Vol 17 (2) ◽  
pp. 249-270 ◽  
Author(s):  
Cristina Silvia Nistor ◽  
Cristina Alexandrina Stefanescu ◽  
Tudor Oprisor ◽  
Andrei Razvan Crisan
Keyword(s):  
Cluster Analysis ◽  
Public Sector ◽  
Assessment Tool ◽  
Empirical Studies ◽  
Public Accountability ◽  
Integrated Reporting ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
International Integrated Reporting Council

Purpose This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach The research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations. Findings The level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample. Research limitations/implications The most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis. Practical implications The study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations. Originality/value The study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.

Mapping public value processes

2014 ◽  
Vol 27 (4) ◽  
pp. 334-352 ◽  
Author(s):  
John Alford ◽  
Sophie Yates
Keyword(s):  
Public Sector ◽  
Child Nutrition ◽  
Process Mapping ◽  
Public Value ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
Big Picture ◽  
Comprehensive Framework

Purpose – The purpose of this paper is to add to the analytic toolkit of public sector practitioners by outlining a framework called Public Value Process Mapping (PVPM). This approach is designed to be more comprehensive than extant frameworks in either the private or public sectors, encapsulating multiple dimensions of productive processes. Design/methodology/approach – This paper explores the public administration and management literature to identify the major frameworks for visualising complex systems or processes, and a series of dimensions against which they can be compared. It then puts forward a more comprehensive framework – PVPM – and demonstrates its possible use with the example of Indigenous child nutrition in remote Australia. The benefits and limitations of the technique are then considered. Findings – First, extant process mapping frameworks each have some but not all of the features necessary to encompass certain dimensions of generic or public sector processes, such as: service-dominant logic; external as well internal providers; public and private value; and state coercive power. Second, PVPM can encompass the various dimensions more comprehensively, enabling visualisation of both the big picture and the fine detail of public value-creating processes. Third, PVPM has benefits – such as helping unearth opportunities or culprits affecting processes – as well as limitations – such as demonstrating causation and delineating the boundaries of maps. Practical implications – PVPM has a number of uses for policy analysts and public managers: it keeps the focus on outcomes; it can unearth a variety of processes and actors, some of them not immediately obvious; it can help to identify key processes and actors; it can help to identify the “real” culprits behind negative outcomes; and it highlights situations where multiple causes are at work. Originality/value – This approach, which draws on a number of precursors but constitutes a novel technique in the public sector context, enables the identification and to some extent the comprehension of a broader range of causal factors and actors. This heightens the possibility of imagining innovative solutions to difficult public policy issues, and alternative ways of delivering public services.

Integrated reporting and change: evidence from public universities

2020 ◽  
Vol 32 (2) ◽  
pp. 291-310 ◽  
Author(s):  
Silvia Iacuzzi ◽  
Andrea Garlatti ◽  
Paolo Fedele ◽  
Alessandro Lombrano
Keyword(s):  
Public Sector ◽  
Analytical Framework ◽  
Integrated Reporting ◽  
Content Type ◽  
Creation Process ◽  
The Public ◽  
A Value ◽  
Service Logic ◽  
Key Aspects ◽  
The University

PurposeThis paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.Design/methodology/approachThe paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.FindingsIR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.Research limitations/implicationsThe application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.Practical implicationsThe findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.Originality/valueThe results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

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.

Empirical analysis of HPO framework in public sector organizations of Pakistan

2019 ◽  
Vol 15 (2) ◽  
pp. 78-93 ◽  
Author(s):  
Kalimullah Kalimullah ◽  
Mohd Anuar Arshad ◽  
Qaiser Khan ◽  
Shahid Khan
Keyword(s):  
Public Sector ◽  
Empirical Evidence ◽  
Continuous Improvement ◽  
Public Organizations ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
Continuous Improvement Process ◽  
Five Factors ◽  
Public Sector Organizations

Purpose Building on high-performance organizations (HPO) framework, the purpose of this paper is to hypothesize the direct impact of five factors of HPO framework on public organizations’ performance in Pakistan. This is first research to employ the partial least squares (PLS) method to provide empirical evidence of the predictive power of the framework in public organizations. Design/methodology/approach This is a cross-sectional study conducted in non-contrived settings thereby keeping researcher interference to a minimum. Data collection was carried out by distributing online questionnaires to 513 employees from three different service-based public organizations in Pakistan. PLS is used to examine the statistical and substantive significance of five factors by employing SmartPLS 3.2.6. Findings This study concludes that the HPO framework has predictive relevance for public organizations’ performance surveyed in this study. Furthermore, three out of the five factors of HPO framework, namely, management quality, workforce quality and long-term orientation have positive relationships, while openness and action orientation (OAO), and continuous improvement process and renewal have a negative relationship with the performance of public sector organizations (PSOs) surveyed in Pakistan. Research limitations/implications The study’s small sample size limits this research, and only quantitative methodology is applied. A significant limitation of this research is that this study relied on a subset of respondents of surveyed organizations and may not representative of the population. Therefore, result should be carefully interpreted as some degree of biasness may be present. Furthermore, findings of the study cannot be generalized to all PSOs of Pakistan. Practical implications The implication for public managers is that the HPO framework has predictive relevance and substantive significance. However, the ideal value of HPO framework will occur when leadership considers HPO factors and struggles persistently to improve performance. The useful implication is that public managers should focus on continuous improvement process and renewal and OAO to meet stakeholders’ satisfaction. Originality/value This study answer two questions, first “is there any significant relationship of five factors of HPO framework with public organizations’ Performance in Pakistan?” and second “what is the predictive relevance level of HPO framework in the Public organizations in Pakistan?” The answers to these research questions will fill the gaps in the literature by providing empirical evidence to the existing knowledge on improvement methods, especially the public sector (PS), and contributing insights on the real world working of the five factors of HPO framework in a PS.

Explaining the Difference of Work Attitudes Between Public and Nonprofit Managers

2011 ◽  
Vol 42 (4) ◽  
pp. 437-460 ◽  
Author(s):  
Chung-An Chen
Keyword(s):  
Public Sector ◽  
Extrinsic Motivation ◽  
Empirical Studies ◽  
Job Involvement ◽  
Work Attitudes ◽  
The Public ◽  
Public Managers ◽  
Red Tape ◽  
The Difference ◽  
Positive Work

Work attitudes (e.g., job satisfaction, job involvement, organizational commitment, etc.) have long been important indicators for managers and researchers in evaluating whether one is motivated to work. Existing empirical studies tend to suggest that public managers are less likely to exhibit positive work attitudes as compared with their private sector peers. However, literature about the comparison of work attitudes between public and nonprofit managers is scant. The current study addresses this topic. By using the National Administrative Studies Project-III (NASP-III) survey data, the author found that nonprofit managers are more likely than public managers to show positive work attitudes. This attitudinal difference, based on the results of mediation tests, originates from two important reasons. First, higher levels of rule constraints (i.e., red tape and personnel flexibility) in the public sector undermine managers’ work attitudes. Second, individuals attracted to work in the public sector have stronger extrinsic motivation, stronger amotivation, and weaker intrinsic motivation. These motivation styles compromise their work attitudes.

scholarly journals Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

2018 ◽  
Vol 10 (9) ◽  
pp. 3112 ◽  
Author(s):  
Lucia Biondi ◽  
Enrico Bracci
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Financial Reporting ◽  
Sustainability Reporting ◽  
Preliminary Evidence ◽  
Specific Reference ◽  
Public Accountability ◽  
Integrated Reporting ◽  
The Public ◽  
Italian Context

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

scholarly journals Public sector, open innovation, and collaborative governance in lockdown times. A research of Spanish cases during the COVID-19 crisis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
J. Ignacio Criado ◽  
Ariana Guevara-Gómez
Keyword(s):  
Public Sector ◽  
Case Studies ◽  
Open Innovation ◽  
Collaborative Governance ◽  
Social Implications ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
Key Features ◽  
Governance Processes

Purpose This paper aims to study the results of open innovation initiatives in Spain under the lockdown during the first stages of the COVID-19 crisis. Based on the most recent literature on open innovation in the public sector, this paper explores the following research questions, namely, what are the key features of collaborative governance processes that guided open innovation initiatives in the Spanish public sector during the COVID-19 crises? How open public innovation cases generated public value to the society during the COVID-19 crises in Spain? Design/methodology/approach The study is based on two in-depth case studies of open innovation in the public sector: the collaborative platform Frena la Curva and the hackathon Vence al Virus, both launched during the first moments of the COVID-19 crisis. The methodology is based on 13 semi-structured interviews, content observation and documentary analysis. The data were interpreted according to the dimensions described in the analytical framework: descriptive dimensions of both initiatives but also their degree of elaboration, incentives and objectives, characteristics of governance and collaboration between actors and challenges for the accountability processes; and finally, their procedural legitimacy, considering the COVID-19 crisis context. Findings The results of the study show that citizens have played a key role during the hardest stage of the crisis, collaborating with governments and advancing their innovative capabilities, mostly in the digital sphere. The analysis also identified different outcomes, including the improvement of citizen’s involvement, deliberation practices or network building. Besides, this paper has identified some limitations and barriers to open innovation and collaborative governance processes in terms of accountability and legitimacy of these initiatives. Here, their contribution was constrained by the emerging stage of implementation and by the unique circumstances of the lockdown under the COVID-19 crisis. Research limitations/implications Future advancements of open innovation initiatives to consolidate collaborative governance processes will need further exploration. Although this paper diversified the contacts and the data collection in the fieldwork to avoid social biases, the results of the interviews might reflect very positive outcomes. Despite the case studies that took place during the COVID-19 crisis and their planned actions to maintain their existence, the post-crisis analysis will be needed to assess the impact of these open innovation cases in collaborative governance structures. Practical implications Open innovation is an emerging narrative and practice in the public sector requiring time and energy from public officials and managers. The study also highlighted the problem of how to legitimate open innovation cases in the public sector and the implications for their institutionalization. Public managers involved in these types of initiatives need to keep the momentum both inside and outside their organizations. Regarding the utilization of information and communications technologies (ICTs), open innovation processes do not need technology to develop their full potential, whereas the COVID-19 crisis and the ongoing digitalization of work settings, accessibility, etc., could transform ICTs into a critical tool for public managers leading innovation initiatives within their organizations. Social implications The social implications of this paper are manifold. This study provides evidence of one of the future avenues of public management: open innovation. New avenues for the involvement and collaboration of citizens with public authorities are another social implication pinpointed by this paper. Democratic legitimacy and procedural accountability are assessed using the open innovation case studies during the COVID-19 crisis. Finally, transforming governments using collaborative platforms deserves social oversight understanding if they really contribute to build trust in political institutions. Originality/value Despite their differences, both Frena la Curva and Vence al Virus demonstrated the potential and limitations of public innovation and collaborative governance to cope with an unprecedented crisis such as the COVID-19. The special features of this emergency, including the long period of confinement, posed challenges and also opportunities to develop these initiatives: as several interviewees stated, these projects helped to channel the civic energy to co-produce solutions in collaboration with a wide range of actors. Data allow us to identify the key features of collaborative governance that guided open innovation initiatives in the Spanish public sector during the COVID-19 crisis.

Observing organisational transformation of the public sector in the e-government era

2015 ◽  
Vol 9 (1) ◽  
pp. 52-84 ◽  
Author(s):  
Janja Nograšek ◽  
Mirko Vintar
Keyword(s):  
Public Sector ◽  
Future Research ◽  
Successful Implementation ◽  
Strongly Correlated ◽  
Information Communication ◽  
Content Type ◽  
The Public ◽  
Study Approach ◽  
Public Managers ◽  
Comprehensive Framework

Purpose – The purpose of this study is to develop a more comprehensive framework that would provide better insight into the characteristics of organisational transformation (OT) of the public sector organisations in the e-government era. Despite the widespread opinion that successful implementation of information communication technology (ICT) is strongly correlated with the appropriate OT of the public sector, a critical analysis of the available literature within the field indicates that this important dimension of e-government development has been dealt with only partially. Accordingly, the paper attempts the following: to develop a more comprehensive framework for observing OT, to empirically explain the framework through analysis of three Slovenian e-government projects and to develop some general characteristics of ICT-induced OT in the public sector. Design/methodology/approach – The development of the framework is based on an analysis of the available literature, whereas the explanation of such is based on a multiple-case study approach. Findings – The paper contributes to a clearer understanding of what the main characteristics of OT in the e-government era are and how they should be observed. Research limitations/implications – The findings can help researchers to more accurately focus their attention on the most critical aspects of OT. The identified attributes can provide an important basis for future research, particularly from the methodological perspective. Practical implications – The framework can help public managers to focus their attention on the most important attributes of ICT-induced OT to exploit ICT potentials more efficiently. Originality/value – The paper attempts to demystify the concept of OT in the e-government field and place it in a more solid theoretical and empirically explained framework.

scholarly journals Symbolic rationality in the public sector

2020 ◽  
Vol 33 (5) ◽  
pp. 979-991
Author(s):  
Rikard Eriksson ◽  
Pål Ellingsen
Keyword(s):  
Public Sector ◽  
Production Management ◽  
Empirical Studies ◽  
Social Situation ◽  
Content Type ◽  
Work Relations ◽  
The Public ◽  
Control Work ◽  
Communication Control ◽  
Work Ethos

PurposeThe aim of this article is to describe work relations between leaders and counsellors in the Norwegian Labour and Welfare Administration (NAV). The study focuses on communication, control, work ethos, worldview and digital production management (DPM).Design/methodology/approachThis article is based on two empirical studies from the same research project at the NAV in the south of Norway called “Leadership and client orientation in NAV”. The research design led to a qualitative interview method being used to collect and analyse the opinions and experiences of the interviewees (Merriam, 2009).FindingsThe study found that (a) leaders use DPM to control employees, (b) communicative and regulative aspects of working in NAV, (c) contradictory simultaneous work demands on leaders and counsellors and (d) the symbolic rationality of work in NAV. The aspects (a) to (d) show a specific worldview in NAV. The study also found aspects of work ethos in NAV, such as a strong will to help and do well for the user and at the same time meet NAV's financial and administrative requirements (Lundquist, 1998; Byrkjeflot, 2008). It is fruitful to describe this situation using the concept of symbolic rationality.Originality/valueThrough symbolic rationality, the study has identified the possibility for further research on the hybrid professionalism of leadership and counsellorship, at three levels in the ambidextrous public sector. The first is the epistemological level, where the concept sets limits on how a social situation such as NAV can be spoken about and understood. A second level is the theoretical level, where categories and logics can be formed and that are seen as being applicable to work in NAV. The third and final level is the practical level, where the concept of symbolic rationality and the meanings connected with it shape leaders' and counsellors' professional practice in the public sector.

Job satisfaction among senior managers and employees

2018 ◽  
Vol 31 (2) ◽  
pp. 410-425
Author(s):  
Jose Manuel Lasierra
Keyword(s):  
Job Satisfaction ◽  
Public Sector ◽  
Private Sector ◽  
Public Employees ◽  
Senior Managers ◽  
Content Type ◽  
The Public ◽  
Public Managers ◽  
Public Sector Managers ◽  
Private Management

Purpose Using selected personal and job-related variables, the purpose of this paper is to analyse job satisfaction among public sector senior managers and employees and then compare both cohorts with private-sector managers and employees. Design/methodology/approach The authors apply a General Linear Univariate Model with interactions that allows us to detect the influence of the independent variables based on the baseline reference value. Findings Results indicate that public employees differ considerably from employees in the private sector, while public sector managers’ behaviour and preferences are very similar to those of private-sector managers. Research limitations/implications One main conclusion is that the management function of senior managers is basically the same, whether they are in the public or private sectors, and, thus, private management techniques, such as new public management (NPM), can be applied to the public sector. The main shortcoming of the study is that a qualitative analysis does not allow us to observe the impact of ethical aspects that could guide value-oriented management. Practical implications Difficulties in management by public-sector managers may arise from public employees’ perceptions regarding the application of private management practices. Social implications High job-satisfaction ratings by public managers may indicate that, in spite of their lower wages compared to the private sector, there is no reason to conclude that a suboptimal staffing of public managers might occur that would jeopardise public services. Originality/value The authors are unaware of precedents that analyse differences between the public and private sectors in comparing employees and senior managers. Uniquely, the authors use a very large sample to draw conclusions. This paper can guide public senior managers who work in public administration.

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