South Africa’s government faces major tax dilemmas

2021 ◽  
Keyword(s):  
Public Sector ◽  
Tax Base ◽  
Content Type ◽  
General Elections ◽  
Wealth Tax ◽  
Wage Cuts

Significance Wealth, inheritance and ‘solidarity’ taxes are being considered -- with the latter recently flagged as one solution to pay for COVID-19 vaccine procurement and pandemic-related relief -- as well as strategies to broaden the tax base. Impacts A politically contentious wealth tax could prove a bellwether for whether technocratic or politically expedient measures are prioritised. Compromise on proposed public-sector wage cuts by government would raise taxpayer resentment and potentially hinder compliance. The ruling ANC will be reluctant to countenance the largest of planned yearly tax increases ahead of the 2024 general elections.

Health strike is unlikely to shape Kenya national vote

2017 ◽  
Keyword(s):  
Public Health ◽  
Public Sector ◽  
Health System ◽  
Public Health System ◽  
Health Workers ◽  
Content Type ◽  
The Public ◽  
General Elections ◽  
Slow Progress ◽  
National Settlement

Significance Public sector doctors have been on strike since early December citing multiple grievances including pay, conditions at facilities and lack of investment in the public health system. The bitter dispute is the latest in a series of public-sector strikes and comes amid campaigning for August’s general elections. Impacts Agreeing to the strikers' full demands would add pressure for higher salaries in private facilities and the public sector. A national settlement could slow progress towards full devolution of health responsibilities to the counties. Elite segments of society do not rely on the public health system and may be less sympathetic to health workers’ grievances.

India elevates energy ambitions as 2019 polls near

2016 ◽  
Keyword(s):  
Public Sector ◽  
Prime Minister ◽  
Oil Price ◽  
Content Type ◽  
Public Sector Banks ◽  
General Elections ◽  
Gas Consumption ◽  
The Government

Subject Energy outlook. Significance As Prime Minister Narendra Modi's administration approaches the 2019 general elections, its key election promises are receiving increased scrutiny. On energy, the scale of ambition has increased, with targets stretching beyond 2019. The government hopes to leverage early successes to seek a second term in office to implement its agenda. Impacts Subsidies will rise when the oil price rises, although leakages will be lower. In the post-Paris summit era, the window available to India to utilise coal for growth has narrowed to 2020. The recent rise in gas consumption will continue as long as LNG prices are low and domestic coal targets are unmet. The insolvency of distribution utilities will impede their ability to fulfil their renewable purchase obligations. The problem also affects public sector banks, which hold a large proportion of the utilities' debt.

Compromise and avoidance: the response to new legislation

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

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

Aligning talent management with approaches to equality and diversity

2010 ◽  
Vol 29 (5) ◽  
pp. 422-435 ◽  
Author(s):  
Lynette Harrisr ◽  
Carley Foster
Keyword(s):  
Public Sector ◽  
Work Force ◽  
Talent Management ◽  
Special Treatment ◽  
Line Managers ◽  
Content Type ◽  
Fair Treatment ◽  
Management Interventions ◽  
Recruitment And Selection ◽  
Skills Shortages

PurposeThe purpose of this paper is to examine the implementation of talent management interventions in UK public sector organisations.Design/methodology/approachThis paper draws upon the findings of a qualitative study of talent management in two UK public sector case study organisations.FindingsImplementing talent management was found to present particular tensions for public sector managers, particularly in terms of its alignment with well‐embedded diversity and equality policies and their own perceptions of fair treatment in the workplace. Despite an acknowledgement that the sector needs to attract, develop and retain the most talented individuals to achieve its modernisation agenda, interventions which require singling out those individuals for special treatment challenges many of its established practices for recruitment and selection, employee development and career management.Practical implicationsPublic sector organisations need to invest both time and effort into developing appropriate and relevant approaches to talent management, which take proper account of line managers' perceptions of fair treatment and established organisational approaches to diversity and equality.Originality/valueTalent management is a topic of growing interest from employers concerned about their work force demographics, specific skills shortages and the retention of high potential employees but the concepts that inform talent interventions are often unclear or are an uneasy fit with the beliefs and understandings about fair treatment of those who have to implement them.

Relationship between CSR motivations and corporate social performance: a study in the power industry in India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Moumita Acharyya ◽  
Tanuja Agarwala
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Power Sector ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Self Interest ◽  
Public And Private Sector

PurposeThe paper aims to understand the different motivations / reasons for engaging in CSR initiatives by the organizations. In addition, the study also examines the relationship between CSR motivations and corporate social performance (CSP).Design/methodology/approachThe data were collected from two power sector organizations: one was a private sector firm and the other was a public sector firm. A comparative analysis of the variables with respect to private and public sector organizations was conducted. A questionnaire survey was administered among 370 employees working in the power sector, with 199 executives from public sector and 171 from private sector.Findings“Philanthropic” motivation emerged as the most dominant CSR motivation among both the public and private sector firms. The private sector firm was found to be significantly higher with respect to “philanthropic”, “enlightened self-interest” and “normative” CSR motivations when compared with the public sector firms. Findings suggest that public and private sector firms differed significantly on four CSR motivations, namely, “philanthropic”, “enlightened self-interest”, “normative” and “coercive”. The CSP score was significantly different among the two power sector firms of public and private sectors. The private sector firm had a higher CSP level than the public sector undertaking.Research limitations/implicationsFurther studies in the domain need to address differences in CSR motivations and CSP across other sectors to understand the role of industry characteristics in influencing social development targets of organizations. Research also needs to focus on demonstrating the relationship between CSP and financial performance of the firms. Further, the HR outcomes of CSR initiatives and measurement of CSP indicators, such as attracting and retaining talent, employee commitment and organizational climate factors, need to be assessed.Originality/valueThe social issues are now directly linked with the business model to ensure consistency and community development. The results reveal a need for “enlightened self-interest” which is the second dominant CSR motivation among the organizations. The study makes a novel contribution by determining that competitive and coercive motivations are not functional as part of organizational CSR strategy. CSR can never be forced as the very idea is to do social good. Eventually, the CSR approach demands a commitment from within. The organizations need to emphasize more voluntary engagement of employees and go beyond statutory requirements for realizing the true CSR benefits.

Performance measurement and management in the public sector: state of the art and research opportunities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrizia Garengo ◽  
Alberto Sardi
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
State Of The Art ◽  
Business Management ◽  
Academic Research ◽  
Conceptual Structure ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
Public Organisations

PurposeSince the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.Design/methodology/approachThe paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.FindingsThe results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.Originality/valueAlthough the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

Ethical leadership

2019 ◽  
Vol 16 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Fahad Shakeel ◽  
Peter Mathieu Kruyen ◽  
Sandra Van Thiel
Keyword(s):  
Public Sector ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Future Research ◽  
Recent Criticism ◽  
Negative Consequences ◽  
Measurement Instruments ◽  
Leadership Theories ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to offer a review of the selected literature in ethical leadership synthesizing findings from 45 articles selected from journals on leadership, public administration, organizational behavior, psychology and ethics. Design/methodology/approach Four themes are addressed: the conceptualization of ethical leadership theories, the existence of popular measurement instruments for ethical leadership, findings on ethical leadership in the public sector and outcomes of ethical leadership in terms of benefits and negative consequences. Findings The definition by Brown et al. (2005) is the most frequently used definition, even though recent criticism states that this definition may be too narrow. Ethical leadership is usually measured by means of a survey; however, there are at least three different questionnaires in use. In the public sector, ethical leadership has been linked to both positive outcomes and negative consequences. Research limitations/implications This paper only includes selected academic articles and does not include published books. Originality/value Based on our findings, the authors present recommendations for future research, among others into a broader conceptualization of ethical leadership and the use of mixed methods.

The impact of perceived service quality dimensions on customer satisfaction

2017 ◽  
Vol 35 (3) ◽  
pp. 411-430 ◽  
Author(s):  
Rishi Kant ◽  
Deepak Jaiswal
Keyword(s):  
Public Sector ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Corporate Image ◽  
Content Type ◽  
Perceived Service Quality ◽  
Public Sector Banks ◽  
Quality Dimensions ◽  
Service Quality Dimensions ◽  
The Impact

Purpose In the present competitive scenario in the Indian banking industry, service quality has become one of the most important facets of interest to academic researchers. The purpose of this paper is to determine the dimensions of perceived service quality and investigate their impact on customer satisfaction in the Indian banking context, with special reference to selected public sector banks in India. Design/methodology/approach On the basis of the empirical study, the authors validate a measurement model using structural equation modeling for investigating the impact of perceived service quality dimensions on customer satisfaction. The study sample consists of 480 respondents in the National Capital Region (NCR) of India; the data were collected through a structured questionnaire utilizing a seven-point Likert scale while implementing a purposive sampling technique. Findings The perceived service quality dimensions identified were tangibility, reliability, assurance, responsiveness, empathy, and image. The empirical findings revealed that “responsiveness” was found to be the most significant predictor of customer satisfaction. On the other hand, “image” (corporate image) has a positive but the least significant relationship with customer satisfaction followed by all other constructs. The exception is “reliability,” which is insignificantly related to customer satisfaction in Indian public sector banks. Research limitations/implications The study cannot be generalized in the context of Indian banking sectors, as it only focused on the public sector. The findings of this study suggest that the six dimensions of perceived service quality model are a suitable instrument for evaluating bank service quality for public banks in India. Therefore, bank managers can use this model to assess the bank service quality in the context of Indian public sector banks. Originality/value There is dearth of research focusing on corporate image as a dimension of perceived service quality and its effect on customer satisfaction in the Indian banking context. Furthermore, similar studies were rarely found in the Indian context, especially within the public banking sector. Hence, this paper attempts to accomplish the research gap by empirically testing the satisfaction level of a large sample of the population in NCR toward six dimensions of perceived service quality rendered by selected public sector banks in India.

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.

New perspective on the black box of internal auditing and organisational change

2016 ◽  
Vol 31 (8/9) ◽  
pp. 804-820 ◽  
Author(s):  
Aviv Kidron ◽  
Yuval Ofek ◽  
Herztel Cohen
Keyword(s):  
Public Sector ◽  
Quantitative Methods ◽  
Internal Audit ◽  
Organisational Change ◽  
Internal Auditing ◽  
Content Type ◽  
Internal Auditors ◽  
The Public ◽  
Innovative Model ◽  
Audit Information

Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

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