The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries

2020 ◽  
Vol 32 (4) ◽  
pp. 729-733
Author(s):  
Einar Gørrissen
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Design Methodology ◽  
Important Work ◽  
Content Type ◽  
Democratic Development ◽  
Academic Supports ◽  
Challenges And Opportunities ◽  
And Performance

PurposeThe purpose of this article is to contribute to dialogue between practitioners and academics. The article discusses the importance of supreme audit institutions (SAIs), challenges and opportunities facing SAIs (also in light of COVID-19) and how the INTOSAI Development Initiative (IDI) supports SAIs in developing countries in enhancing their performance and capacity.Design/methodology/approachThis is a practitioner’s viewpoint which reflects IDI’s publicly available documents and the opinions of a practitioner involved in the work of the IDI and that of INTOSAI.FindingsThe work of SAIs is ensuring effective public sector auditing matters, and it is increasingly recognized that strong and well-functioning SAIs can be key pillars in developing effective states, democratic development and trust in governments. At the same time, SAIs face challenges and opportunities in ensuring that they are effective and independent institutions that produce reports that have impact and add value to the life of citizens. The IDI supports SAIs in overcoming these challenges and seizing opportunities through support for all SAIs in developing countries. The IDI model is based on facilitated support that is need based and provided through peer-to-peer cooperation.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner’s viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.Social implicationsA practitioner’s engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector auditing.Originality/valueThe article provides a practitioner's input on the important work of SAIs.

What challenges and opportunities will lead to success?

2018 ◽  
Vol 10 (6) ◽  
pp. 631-634 ◽  
Author(s):  
Jorge Costa ◽  
Mónica Montenegro ◽  
João Gomes
Keyword(s):  
International Economic ◽  
Developing Countries ◽  
Content Analysis ◽  
Design Methodology ◽  
Theme Issue ◽  
Content Type ◽  
Income Sources ◽  
Tourist Flows ◽  
Challenges And Opportunities ◽  
Shed Light

Purpose This paper aims to introduce the papers in this issue and explain the pertinence of the strategic question. Design/methodology/approach A brief context for the strategic question is provided, as well as the issue alignment and a content analysis of the papers selected. Findings From the analysis of the papers selected for this theme issue, it becomes clear that tourism has become one of the major players in international economic, social and technological sectors, while representing one of the main income sources for developed and developing countries. Originality/value The papers selected for this issue shed light on an important problem: increasing tourist flows and overtourism at some world top destinations.

Perceived interviewee anxiety and performance in telephone interviews

2018 ◽  
Vol 6 (3) ◽  
pp. 320-332 ◽  
Author(s):  
Debora Jeske ◽  
Kenneth S. Shultz ◽  
Sarah Owen
Keyword(s):  
Experimental Design ◽  
Design Methodology ◽  
Telephone Interview ◽  
Subjective Assessment ◽  
Audio Recording ◽  
Content Type ◽  
Telephone Interviews ◽  
And Performance ◽  
Practical Implications

Purpose The purpose of this paper is to focus on the role of interviewee anxiety as a predictor of perceived hireability (Study 1, n=82) and job suitability (Study 2, n=74). Design/methodology/approach Using an experimental design, participants were randomly allocated to one of two conditions (an audio recording of either a confident or anxious job candidate with identical scripts) and asked to take the role of an interviewer. Findings The anxious interviewee (played by an actor) was consistently rated as less hireable (in a combined sample based on Studies and 2), less suitable to the job and received less favorable hiring recommendations (as assessed in Study 2) than the confident interviewee (played by the same actor). Research limitations/implications The study was conducted with students who may have less interview experience than experienced interviewers. Practical implications The results suggest that anxiety has a negative biasing effect on perceived hireability and job suitability ratings. In other words, the behavioral manipulation of anxiety affects hireability ratings, independent of any subjective assessment of anxiety. Originality/value The findings provide evidence of an anxiety bias in telephone interview settings. The results highlight the importance of considering anxiety cues when training employment interviewers.

Assessing the objectives of dry ports: main issues, challenges and opportunities in Brazil

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thiago de Almeida Rodrigues ◽  
Caroline Maria de Miranda Mota ◽  
Udechukwu Ojiako ◽  
Fikri Dweiri
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Decision Makers ◽  
Second Step ◽  
Exploratory Research ◽  
Content Type ◽  
Challenges And Opportunities ◽  
Dry Ports ◽  
Practical Implications

PurposeThe purpose is to identify the main characteristics of dry ports (DPs) in Brazil, discussing the role of this logistic player, challenges and opportunities. Furthermore, this study provides a structured framework to drive DP decision-makers, identifying and assessing a network of means–end objectives, which could be replicable to other contexts.Design/methodology/approachThis article approached initially a literature review and exploratory research to discuss the main characteristics of DPs in Brazil. The second step was to conduct a qualitative analysis following the value-focused thinking (VFT) approach in two case studies in Pernambuco state to assess the achievement of the main objectives.FindingsThis article identified that the main characteristics of DPs in Brazil are offering additional services with a cheaper storage cost, handling mainly import cargo and being connected to seaports through highways. Moreover, this study resulted in a framework to assess the objectives of DPs, which could be replicable in other contexts, improving the current operations of DPs.Practical implicationsThe framework to assess DPs' objectives bridged the gap between the literature and the practice working as a tool to drive decision-makers to improve the current performance of DPs in Brazil. Additionally, the main issues, challenges and opportunities discussed provide managers, policymakers and DPs operators with valuable insights into this theme.Originality/valueThis paper is the first study to present a framework to assess the objectives of DPs as a valuable tool to drive decision-makers to improve DPs operations. From this study, lessons could be learned and the process described could be replicable in other countries.

Strategy formation in the innovation and market domain: emergent or deliberate?

2014 ◽  
Vol 7 (4) ◽  
pp. 354-375 ◽  
Author(s):  
Karl-Heinz Leitner
Keyword(s):  
Development Strategy ◽  
Product Innovation ◽  
Design Methodology ◽  
Market Development ◽  
Sales Growth ◽  
Strategy Formation ◽  
Content Type ◽  
Time Period ◽  
And Performance

Purpose – The purpose of this paper is to study the nature of the strategy formation and its impact on firm performance in relation to market development and product innovation. Design/methodology/approach – The paper is based on an empirical study of 91 Austrian SMEs which covers a time period of ten years. Strategy formation was captured by an analysis of strategic intentions and corresponding actions in two surveys carried out in 1995 and 2003. Findings – The study finds no direct association between strategy formation and performance, though, emergent strategists had less often a growth orientation. Taking into account industry dynamics, shows, contrary to our expectations, that companies which employed an emergent market development strategy achieved higher sales growth in stable than in dynamic industries. Originality/value – The question of the superiority of planned vs emergent strategies has a long debate in strategy formation literature. The authors contribute to this question by investigating the role of different information sources for the formation of market and product innovation strategies and its impact on the performance in different environments over a ten-year time period.

Exploring public sector planning for transformational government

2017 ◽  
Vol 8 (3) ◽  
pp. 352-374 ◽  
Author(s):  
Tendani Mawela ◽  
Hossana Twinomurinzi ◽  
Nixon Muganda Ochara
Keyword(s):  
Public Policy ◽  
Public Sector ◽  
Thematic Analysis ◽  
Design Methodology ◽  
Electronic Government ◽  
Content Type ◽  
Strategic Plans ◽  
Transformational Government ◽  
Developmental Transformation

Purpose This paper aims to understand the conceptualisation of the notion of transformational government that is emerging within the electronic government domain. It reviewed how transformational government is manifest in the policy and strategic commitments of government departments in South Africa. The study focused on understanding the role of public sector planning towards the attainment of transformational government. Design/methodology/approach The study is interpretive and qualitative in nature. It provides the outcomes of a deductive thematic analysis conducted on strategic documents of government departments to explore their alignment and support for transformational government. Findings The paper argues for the need for public sector planning that is focused on citizen benefit realisation. The results highlight the significance of strategic plans for developmental transformation. However, the planning instruments were found to have an inconsistent orientation towards transformational government. Originality/value The study is significant in light of the implications of public policy and the associated strategic plans for citizens. This paper also contributes to research on the nascent area of transformational government.

The role of government in the tourism sector in developing countries: a perspective article

2020 ◽  
Vol 75 (1) ◽  
pp. 203-206
Author(s):  
Carson Lewis Jenkins
Keyword(s):  
Developing Countries ◽  
Regional Development ◽  
Foreign Exchange ◽  
Design Methodology ◽  
Role Of Government ◽  
Content Type ◽  
The Past ◽  
Tourism Sector ◽  
Employment Generation

Purpose The purpose of this paper is to provide a perspective on the role of government in the tourism sector in developing countries in the past 75 years. Design/methodology/approach A perspective article. Findings The main reasons that governments support development of tourism will remain: including foreign exchange earnings, contribution to government revenues, employment generation and regional development stimulus. Originality/value This paper provides a perspective from a senior academic who specialises in the field of tourism relating to the developing world.

Mindfulness: performance, wellness or fad?

2017 ◽  
Vol 16 (1) ◽  
pp. 24-31 ◽  
Author(s):  
Chris Altizer
Keyword(s):  
Human Resources ◽  
Design Methodology ◽  
Voluntary Participation ◽  
Business Leadership ◽  
Content Type ◽  
Mindfulness Practices ◽  
Potential Risks ◽  
And Performance ◽  
Practical Implications

Purpose The purpose of this paper is to focus on “mindfulness” as an emerging wellness, performance, and leadership solution in business, and the role of human resources (HR) in effectively leveraging the potential value while minimizing the potential risks. Design/methodology/approach This paper reviews current research and current discussion of mindfulness in business, leadership, health, and management media, and provides recommendations for effective adoption. Findings Benefits of mindfulness practices include improved overall health and improved stress management for individuals and correlated benefits in productivity and performance of individuals, teams, and leaders. The potential risks of mindfulness include disengagement of non-participants and wasted investment if not integrated with company practices and culture. Practical implications This paper highlights the importance of aligning introduction of mindfulness with company practices and culture, ensuring voluntary participation, providing effective communication, and maintaining a secular nature of implementation. Originality/value This paper helps HR leaders leverage mindfulness for performance and wellness of individuals, teams and leaders.

Budget preparers’ perceptions and performance-based budgeting implementation

2019 ◽  
Vol 31 (1) ◽  
pp. 137-156 ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Bita Mashayekhi ◽  
Graham Gal
Keyword(s):  
Design Methodology ◽  
Loose Coupling ◽  
Structured Interviews ◽  
Organizational Processes ◽  
Budgetary Slack ◽  
Content Type ◽  
And Performance ◽  
Practical Implications ◽  
Budgeting Process

PurposeThe purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions.Design/methodology/approachThe study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI.FindingsThe results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI.Practical implicationsPublic organizations that desire to transform their budgeting system need to consider their actors’ perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions.Originality/valueThis research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors’ perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information.

Brazilian dry-beans and food security in developing countries

2014 ◽  
Vol 4 (2) ◽  
pp. 115-132 ◽  
Author(s):  
Eduardo Botti Abbade ◽  
Homero Dewes
Keyword(s):  
Developing Countries ◽  
Food Security ◽  
Emerging Economies ◽  
Design Methodology ◽  
Social Implications ◽  
Dry Beans ◽  
Dry Bean ◽  
Content Type ◽  
Future Studies

Purpose – Considering Brazil as a food producer with global prominence and the urgency for food security in some developing countries, the purpose of this paper is to investigate the exports of Brazilian dry-beans against food security of its buyers. Design/methodology/approach – The investigation was conducted through analysis of data from official databases as FAO and WHO. This study elaborated dispersion maps crossing characteristics of the international buyers of Brazilian dry-beans considering their food security situations. Findings – Brazil has a high domestic consumption of dry-beans, and exports are seen as a secondary activity. However, its production is superior to their domestic needs. Exports of Brazilian dry-beans are generally volatile and unstable. Evidence suggests that countries with serious problems of child and population’s malnutrition (e.g. India and Angola) buy more Brazilian dry-beans. However, their domestic consumptions are still low. Research limitations/implications – This research based only on exports of dry-bean is faced as a significant limitation. Future studies adding other staple foods commonly consumed by economically disadvantaged populations may contribute to the investigation of the role of Brazil against the need for food security in developing countries and emerging economies. Social implications – Social implications are focussed in the pursuit of malnutrition decrease in the populations of developing countries through the consumption of nutritionally rich and economically viable food, such as dry-beans. Originality/value – The original value is based on the analysis of Brazilian dry-beans production and trades and its potential to contribute to nutritional safety and food security in developing countries.

The effect of occupational self-efficacy on work performance through intrinsic work motivation

2018 ◽  
Vol 41 (2) ◽  
pp. 186-201 ◽  
Author(s):  
Fatih Çetin ◽  
Duysal Aşkun
Keyword(s):  
Intrinsic Motivation ◽  
Self Efficacy ◽  
Design Methodology ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Motivation ◽  
Content Type ◽  
Managerial Practices ◽  
And Performance

Purpose Today, organizations work hard to improve the motivation of their employees and related knowledge, skills and abilities to enhance work performance. Among many other variables, self-efficacy proved to have an influential role in work performance. The main purpose of the current study is to investigate the role of occupational self-efficacy on work performance through intrinsic motivation by using a longitudinal analysis. Design/methodology/approach Participants were 76 employees from diverse organizations operating in an organized industrial region in Turkey. Participants filled in a weekly questionnaire during ten consecutive weeks. Findings Results of multilevel analyses confirmed our hypotheses by showing that occupational self-efficacy and intrinsic motivation have a significant influential role over work performance, and intrinsic motivation serve as a partial mediator in this relationship. Originality/value The study findings also reveal important information for organizational and managerial practices to improve employee motivation and performance.

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