scholarly journals Management Control, Accountability, and Learning in Public Sector Organizations: A Critical Analysis

2016 ◽  
pp. 75-93 ◽  
Author(s):  
Max Visser
Keyword(s):  
Public Sector ◽  
Critical Analysis ◽  
Management Control ◽  
Public Sector Organizations

Measurement of public sector financial instruments in Russian and international standards systems

2021 ◽  
Vol 22 (7) ◽  
pp. 740-760
Author(s):  
Tat'yana Yu. DRUZHILOVSKAYA
Keyword(s):  
Public Sector ◽  
Critical Analysis ◽  
International Standards ◽  
Financial Accounting ◽  
Financial Assets ◽  
Financial Instruments ◽  
Analogy Method ◽  
Public Sector Organizations ◽  
Degree Of Convergence

Subject. This article discusses the regulations regarding the assessment of financial instruments of public sector organizations in the systems of Russian and international standards. Objectives. The article aims to investigate the degree of convergence of regulations regarding the assessment of financial instruments in the Russian standards for public sector organizations with the rules of international standards. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analogy method. Results. Based on a comparison of the regulations regarding the initial and subsequent assessment of various types of financial assets and financial liabilities in the Russian FSBU Standard Financial Instruments and IPSAS 29 Financial Instruments: Recognition and Measurement, the article identifies situations where the assessments of financial instruments of public sector organizations, conducted according to Russian and international standards, coincide or have differences. Conclusions and Relevance. It is advisable to further converge approaches to the assessment of financial instruments in Russian standards for public sector organizations and the IPSAS regulations. The results obtained have both applied and theoretical applications in the field of financial accounting.

Benchmarking applications in public sector principal‐agent relationships

2008 ◽  
Vol 15 (6) ◽  
pp. 723-741 ◽  
Author(s):  
Bjørn Andersen ◽  
Bjørnar Henriksen ◽  
Ingrid Spjelkavik
Keyword(s):  
Public Sector ◽  
Critical Analysis ◽  
Design Methodology ◽  
Real Life ◽  
Secondary Data ◽  
Principal Agent ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations ◽  
Further Development

PurposeThe purpose of this paper is to explore the range of benchmarking applications that can be used in a principal‐agent relationship setting often found in the public sector.Design/methodology/approachCollection and critical analysis of secondary data from relevant publications addressing applications of benchmarking in the public sector. Extraction of knowledge from several research projects where the authors have been involved in studying and developing benchmarking approaches for different public sector organizations. Induction of new theory about the use of benchmarking in principal‐agent relationships in the public sector, grounded through empirical evidence from case studies.FindingsA number of new approaches to benchmarking in the public sector have been identified and described, some of which are already used in real life cases, others which need further development before being implemented. All of these can introduce benefits to both principals and agents involved in such benchmarking efforts.Research limitations/implicationsThe paper explores benchmarking applications that are almost exclusively relevant in a public sector setting, although some of them might be adapted to certain private sector conditions.Originality/valueWhereas most work on benchmarking in the public sector tend to view only improvement‐oriented, voluntary benchmarking as relevant and useful, this paper demonstrates how many different imposed benchmarking schemes with other purposes can be useful.

scholarly journals Non-financial reporting formats in public sector organizations: a structured literature review

2020 ◽  
Vol 32 (4) ◽  
pp. 639-669 ◽  
Author(s):  
Francesca Manes-Rossi ◽  
Giuseppe Nicolò ◽  
Daniela Argento
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Critical Analysis ◽  
Healthcare Sector ◽  
Future Research ◽  
Content Type ◽  
Public Sector Organizations ◽  
Structured Literature Review

PurposeResearch dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.Design/methodology/approachA structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.FindingsThe critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.Originality/valueThis paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

CAF: Quality management model for public organizations

2020 ◽  
Vol 22 (5) ◽  
pp. 26-31
Author(s):  
EMIL MARKVART ◽  
◽  
DMITRY V. MASLOV ◽  
TATYANA B. LAVROVA ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Quality Management ◽  
Public Administration ◽  
Local Governments ◽  
Control Function ◽  
Self Assessment ◽  
European Model ◽  
Public Sector Organizations ◽  
Quality Management Model ◽  
The Common

The existing approaches to quality assessment, based on ranking and rating, perform a control function but do not give government bodies at various levels, local governments, and public sector organizations the necessary tools to improve their performance. The article is devoted to one of the modern models of quality management in the field of public administration – the European model for improving the activities of public sector organizations through the self-assessment – the Common Assessment Framework (CAF model) and the possibilities of its implementation in Russia.

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