scholarly journals Public financial management reform: an ongoing journey towards good governance

2018 ◽  
Vol 16 (4) ◽  
pp. 585-609 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Single Case ◽  
Future Research ◽  
Control Mechanisms ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
The Impact

Purpose This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE. Findings Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed. Research limitations/implications The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget. Practical implications Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

scholarly journals The Impact Of Corruption On Economic Development: Case Study Romania

10.26458/1613 ◽  
2016 ◽  
Vol 16 (1) ◽  
pp. 33
Author(s):  
Luminita Ionescu ◽  
Florentin Caloian
Keyword(s):  
Economic Development ◽  
Financial Management ◽  
Cyber Attacks ◽  
Management Reform ◽  
The Public ◽  
Fiscal Transparency ◽  
Public Financial Management ◽  
The Impact ◽  
Geopolitical Risks

In the last decade, Romania implemented a strong legislation and a comprehensive program of public financial management reform in order to improve the national fiscal transparency and to reduce corruption.Corruption is a growing phenomenon all over the world, affecting economic development and aggravated by the legacy of the global economic crisis. The global risks are different from the past due to notably cyber attacks, new economic realities and geopolitical risks. Most of the time, corruption is associated with financial crime, fraud and bribery. Corruption is a major factor of reducing economic development and the governments must increase of macroeconomic and fiscal forecasts in order to facilitate access to the public funds.       

Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nur Haiza Muhammad Zawawi ◽  
Zahirul Hoque
Keyword(s):  
Service Provider ◽  
Single Case ◽  
Actor Network Theory ◽  
Government Agency ◽  
Management Control ◽  
Network Control ◽  
Control Mechanisms ◽  
Content Type ◽  
The Impact

PurposeThis article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.Design/methodology/approachThe study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles.FindingsAnalysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms.Research limitations/implicationsA single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting.Originality/valueThe outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

Developing citizen leadership in Myanmar: the DeBoer fellowship

2016 ◽  
Vol 12 (2) ◽  
pp. 129-142 ◽  
Author(s):  
Timothy Steffensmeier ◽  
Julia Fabris McBride ◽  
Peter Dove
Keyword(s):  
Leadership Development ◽  
Adult Development ◽  
Single Case ◽  
Development Program ◽  
Development Theory ◽  
Future Research ◽  
Content Type ◽  
Civic Agency ◽  
The Impact

Purpose The purpose of this paper is to understand the impact of the DeBoer fellowship, a citizen leadership development program in Myanmar. The challenge in Myanmar of catalyzing transformative change facing government and civil society cannot be overstated. Autocratic, centralized, and a traits-based approach to leadership has been, until recently, the primary way to assess leaders in Myanmar. In this dynamic civic context, new ways of leading and learning are needed. Design/methodology/approach Interviews of DeBoer fellowship alumni were analyzed using a single case study method. The project focuses on individual participants of the program as the primary unit of analysis. In addition, direct observation and contributions from DeBoer fellowship administration and faculty were used to describe this case study. Findings The DeBoer fellows understood their challenge as one of energize others, a concept of adaptive leadership. Moreover, individuals experienced deep degrees of transformational development. Civic agency was the least noticable concept that was studied. Research limitations/implications Future research could more explicitly measure and examine the degree to which civic agency is being nurtured in leadership development programs. Practical implications Civic leadership curriculum designers should be more conscious of adult development theory when choosing programming objectives and activities. Social implications Leadership development initatives in more authoritative systems can be effective developmental experiences for participants who are motivated to improve their organizations and communities. Originality/value To the authors’ knowledge, this is the first effort to analyze a citizen leadership program in Myanmar.

scholarly journals Innovation and cross-functional teams

2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend
Keyword(s):  
Single Case ◽  
Field Research ◽  
Incremental Innovation ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Tax Management ◽  
Functional Teams ◽  
Practical Implications

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.

Post-occupancy evaluation of outdoor spaces on the campus of the Federal University of Juiz de Fora, Brazil

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Clara Carvalho Tourinho ◽  
Sabrina Andrade Barbosa ◽  
Özgür Göçer ◽  
Klaus Chaves Alberto
Keyword(s):  
Critical Role ◽  
Future Research ◽  
Content Type ◽  
University Campuses ◽  
Post Occupancy Evaluation ◽  
Outdoor Spaces ◽  
The University ◽  
The Impact ◽  
Practical Implications

PurposeUsing the campus of a Brazilian university as case study, this research aims to identify which aspects of the outdoor spaces are the most significant in attracting people.Design/methodology/approachThis research relies on the application of different post-occupancy evaluation (POE) methods, including user tracking, behavioural mapping and questionnaires, on one plateau of the campus.FindingsThree group of aspects (socialization, proximity and infrastructure) were identified as key elements in explaining the impact of the campus physical characteristics on users’ behaviour. The results indicate that having characteristics of at least one group of aspects in those spaces can guarantee their vitality and, if there is presence of attributes of more than one group, liveliness can be increased.Research limitations/implicationsFurther studies should be conducted on an entire campus to identify other spatial elements in the three groups.Practical implicationsThis research contributes to the planning of future campuses and to solutions to the existed ones, indicating the most relevant spatial characteristics to be considered. Additionally, the combination of different methods may be useful to future research.Originality/valueMost of the investigations on the university campuses focus on the buildings, and little research has investigated the outdoor spaces, although they play a critical role in learning and academic life, where people establish social, cultural and personal relationships. In addition, studies using several POE allowed a consistent and complete diagnostic about the aspects of the campus, giving recommendations for future projects.

The impact of business networks on foreign subsidiaries development

IMP Journal ◽  
2018 ◽  
Vol 12 (3) ◽  
pp. 427-443
Author(s):  
Enrico Baraldi ◽  
Francesco Ciabuschi ◽  
Olof Lindahl ◽  
Andrea Perna ◽  
Gian Luca Gregori
Keyword(s):  
Single Case ◽  
Foreign Market ◽  
Business Networks ◽  
International Expansion ◽  
Content Type ◽  
Fine Grained ◽  
Automatic Control Systems ◽  
Industrial Networks ◽  
The Impact

Purpose The purpose of this paper is to explore two specific areas pertaining to industrial networks and international business (IB). First, the authors look at how business relationships influence the internationalization in time, from the establishment of the first subsidiary in a foreign market to the following ones, and in space, that is, across different markets. Second, the authors investigate how an increasing external network dependence of subsidiaries in their internationalization may cause a detachment of a subsidiary from the mother company as its knowledge becomes insufficient to guide a subsidiary’s internationalization. Design/methodology/approach This paper utilizes an exploratory, longitudinal, single-case study of Loccioni – a manufacturer of measuring and automatic control systems for industrial customers – to illustrate the specific dynamics of the influences of industrial networks on the internationalization of subsidiaries. Findings The case study helps to elucidate the roles, entailing also free will and own initiative, of small suppliers’ subsidiaries which operate inside several global factories, and how “surfing” on many different global factories, by means of several local subsidiaries, actually supports these suppliers’ own international developments. This notion adds to our understanding of the global factory phenomenon a supplier focus that stresses how the role of suppliers is not merely that of being passive recipients of activities and directions from a focal orchestrating firm, but can also be that of initiative-takers themselves. Originality/value The paper contributes to the IMP tradition by providing a multi-layered and geographically more fine-grained view of the network embedding companies that operate on internationalized markets. This paper thereby sheds light on a less investigated area of research within the IMP tradition: the link between internationalization in different countries and the interconnectedness between the industrial networks spanning these countries. At the same time, this paper contributes to IB theories by showing how a late-internationalizing SME can enter highly international markets by “plugging into” several established “Global Factories” as a way to exploit further opportunities for international expansion.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

Lean Six Sigma in higher education institutes: an Irish case study

2019 ◽  
Vol 10 (4) ◽  
pp. 948-974 ◽  
Author(s):  
Seamus J. O’Reilly ◽  
Joe Healy ◽  
Tom Murphy ◽  
Rónán Ó’Dubhghaill
Keyword(s):  
Higher Education ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Research Approach ◽  
Content Type ◽  
Training Programmes ◽  
The Impact

Purpose This paper aims to contribute to a developing literature on continuous improvement (CI), enabled by Lean Six Sigma (LSS), in higher education institutions (HEIs). It reports on the key learning points arising from the initial steps taken by an Irish university on its CI journey. Design/methodology/approach A case study strategy was adopted following a participatory research approach. This approach supports reflexivity and also provides access to all relevant documentation and staff within the case university. Thematic analysis was supported by data reduction and display techniques. Findings The introduction of a LSS approach rather than a reliance on lean alone introduced a structured methodology (DMAIC) that supported simplification of a number of administrative processes. A number of specific improvements were achieved including: Cycle time and cost reduction; customer or employee satisfaction; and rework and error reduction. The findings support the importance of the Readiness Factors as identified by Antony (2014), with particular insight into the role of senior and middle management, the impact of training and deployment of expertise. Research limitations/implications This paper is based on an ongoing, longitudinal, empirical study of a single case study in Ireland. Originality/value This paper tracks the development of CI in a HEI in a longitudinal manner and adds to the emerging the literature in this area. The paper evaluates the role of management at various levels, analyses the use of LSS tools and techniques and evaluated the role of training and capacity building. Implications for Management are shared including: design and role of training programmes, role of champions at various organisational levels, including key functional areas and sustaining momentum.

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

2019 ◽  
Vol 26 (1) ◽  
pp. 312-330
Author(s):  
Abimael Rondon Do Nascimento ◽  
Roquemar de Lima Baldam ◽  
Lourenço Costa ◽  
Thalmo de Paiva Coelho Junior
Keyword(s):  
Corporate Governance ◽  
Single Case ◽  
Governance Structure ◽  
Credit Recovery ◽  
Future Research ◽  
Corporate Governance Structure ◽  
Content Type ◽  
Public Credit ◽  
Operational Activities

Purpose The performance of the state machine has been the subject of research and innovative practices, which seek to explore its sources of knowledge and improve its internal processes. Business governance and business process management (BPM) occupy a prominent position in these studies. The purpose of this paper is to analyze the full implementation of the Unified BPM Cycle in operational activities to recover federal public credit, from the implementation of the corporate governance structure to the audit of the processes implemented. Design/methodology/approach The case was developed in a federal public advocacy body and used a predominantly qualitative multi-method approach. The phases were organized using the research project matrix, and the predominant research procedure was action research. The information was obtained through questionnaires, observation and focus groups. Findings A corporate governance structure was designed for the activities surveyed. Papers and responsibilities were defined. Processes were prioritized, improved and documented, and as a result of the implemented control, personal and organizational results gained greater visibility. Research limitations/implications Because this is a single case study, it would be advisable to apply the method used in similar organizations to enrich the analysis presented in this study and compare the results. Practical implications This paper contributes to the consolidation of the knowledge about the practical application of the researched subjects and foments the applied research to the public management. Originality/value This paper describes an empirical case study about the integrated application of activity governance and the Unified BPM Cycle in operational activities and studies all phases of implementation, providing a broader perspective of their impact on these activities. The road map used can serve as a reference for future research in the area of public credit recovery.

Knowledge co-creation in Open Innovation Digital Platforms: processes, tools and services

2019 ◽  
Vol 34 (7) ◽  
pp. 1434-1447 ◽  
Author(s):  
Tindara Abbate ◽  
Anna Paola Codini ◽  
Barbara Aquilani
Keyword(s):  
Open Innovation ◽  
Single Case ◽  
Future Research ◽  
Case Study Method ◽  
Content Type ◽  
Digital Platforms ◽  
Innovation Intermediaries ◽  
Innovation Platform

Purpose The purpose of this paper is to understand how Open Innovation Digital Platforms (OIDPs) can facilitate and support knowledge co-creation in Open Innovation (OI) processes. Specifically, it intends to investigate the contribution of OIDPs-oriented to successfully implement all the phases of interactive coupled OI processes. Design/methodology/approach The paper carries out an exploratory qualitative analysis, adopting the single case study method. The case here investigated is Open Innovation Platform Regione Lombardia (OIPRL). Findings The case study sheds light on how OIPRL supports knowledge co-creation through its processes, tools and services as a co-creator intermediary. In its launch stage, the platform simply aimed at giving firms a tool to “find partners” and financial resources to achieve innovative projects. Now, however, the platform has developed into an engagement platform for knowledge co-creation. Research limitations/implications One limitation lies in the particular perspective used to perform the case study: the perspective of the digital platform itself. Future research should focus on the individuals engaged in the platform to better investigate the processes, tools and services used to implement the OI approach. Practical implications The paper suggests ways in which OIDPs could be used by firms for effective exploration, acquisition, integration and development of valuable knowledge. Originality/value The study conceptualizes the role of OIDPs in shaping knowledge co-creation, assuming that the platforms act as Open Innovation Intermediaries (OIIs). Specifically, OIDPs can be observed to function as “co-creator intermediaries” that define, develop and implement dedicated processes, specific tools and appropriate services for supporting knowledge co-creation activities.

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