Cloud computing and ERP assimilation in the public sector: institutional perspectives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari

Purpose This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government. Design/methodology/approach This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case. Findings Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes. Research limitations/implications This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered. Originality/value Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.

2019 ◽  
Vol 32 (1) ◽  
pp. 2-20
Author(s):  
Benard Ngoye ◽  
Vicenta Sierra ◽  
Tamyko Ysa

PurposeThe purpose of this paper is to examine the influence of shared cognitive frames, in particular, that of institutional logics, on the deployment and use of performance measurement systems (PMSs) in the public sector.Design/methodology/approachUsing novel priming techniques derived from behavioral and social psychology, three institutional logics – the public, market-managerial and professional logics – are differentially surfaced in three independent experimental groups. The influence of these primed institutional logics on performance measurement use preferences are then empirically assessed using appropriate analysis of variance techniques.FindingsContrary to theoretical predictions, the paper reveals logic congruence regarding some uses of PMSs in the public sector, and divergence regarding others. Individuals applying a public logic were more likely to propose performance measurement use for strategic planning or strategic alignment; while those applying a professional logic were more likely to propose performance measurement use for learning, compared to otherwise primed individuals.Research limitations/implicationsConsidering the sample size and the novelty of the priming tools, it is feasible that other potentially significant effects may have been missed.Originality/valueThe paper addresses a gap in literature regarding the influence of shared cognitive frames on performance measurement use in public sector organizations. The paper further presents priming techniques embedded within an experimental design as an appropriate method for the micro-level study of attitudes, preferences and judgments in the public sector.


2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Murr ◽  
Nieves Carrera

Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence. Findings Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic. Research limitations/implications The study is based on a single case study in a specific country, limiting the generalizability of the findings. Originality/value This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.


Author(s):  
Nicholas Virzi ◽  
Juan Portillo ◽  
Mariela Aguirre

The chapter will be a case study from an Ordoliberal perspective of the conception, implementation and policy output of the newly created Private Council of Competitiveness (PCC) in Guatemala, a country wracked by mistrust of the public sector by the private sector. The PCC was founded as a private sector initiative, in conjunction with academia, to work with the government to spawn new efforts aimed at augmenting Guatemala's national competitiveness, by fomenting innovation, entrepreneurship and closer ties between academia and the public and private sectors. The chapter utilizes first hand interviews with the members of the PCC and key public sector players, academics, and other top representatives from the private sector to show how working together built the trust necessary to make the PCC a successful working body with the potential to produce important initiatives in matters of competitiveness, innovation and entrepreneurship.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Per Ståle Knardal ◽  
John Burns

Purpose The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically, it focuses on how accounting can be implicated in handling a festival’s multiple and potentially conflicting logics. Also, through mobilising the concept of institutional work, the following builds on our knowledge of the importance of what people do, in managing an organisation’s institutional complexity. Design/methodology/approach This paper is grounded in a qualitative case study, for which the primary data derives from interviews, plus examination of internal documents and information in the public domain. Findings The festival studied is commercially successful, though ultimately one of its main organisational goals is to maximise donations to charitable causes. Other goals include: offering an alternative community through music, particularly to the young; fostering new and innovative artistry; and nurturing a festival family that is rooted to a large extent in its army of volunteers. The paper reveals how seeking such goals simultaneously requires the handling of logics that potentially can pull in opposite directions. Moreover, it highlights the efforts of festival organisers to maintain coexistence between the different logics, including the utilisation of accounting, accounts and accountability to facilitate this. Originality/value There are three main contributions of the paper. First, it offers new insight into how accounting can be purposefully used to mediate between potentially opposing logics in a complex organisational setting. Second, the paper extends our knowledge of the use of accounting specifically within a popular culture context. Third, the following adds to recent use of the concept of institutional work to understand why and how people mobilise accounting to handle institutional complexity in organisational settings.


2018 ◽  
Vol 13 (4) ◽  
pp. 994-1006
Author(s):  
Subhas C. Misra ◽  
Kriti Doneria

Purpose Cloud computing is rapidly becoming the new norm of doing business. Lately, the extent of virtualization has enabled full-fledged cloud solution to become affordable, quantitatively and/or qualitatively. The purpose of this study is to explore the former in detail. In this paper, implementation of cloud-based services in the financial services, intermediaries and banking industry where security has always been the greatest concern are studied through actor-based stakeholder modelling. Drivers for adoption, benefits and trade-offs and challenges have been discussed in detail through a hypothetical comprehensive case study of a bank. Design/methodology/approach An actor-dependency-based technique for analyzing and modelling requirements prior to changes and charting out roadmap and rationale behind it all has been used. Through the use of i* modelling, dependencies and relationships between various stakeholders have been studied. Further, how decision makers in the financial services industry evaluate, consolidate and finally migrate to a new architecture is also explored. Findings Two hypothetical use cases on a hypothetical bank referred to as “The Bank” illustrate the technique and possible roadmap for implementation. Originality/value To the best of knowledge in the public domain, no similar work has been carried out with the perspective of modelling stakeholders and change management configuration in the financial services using cloud. This approach is valuable for augmenting technological advancements with business insights and spotting value in synergies of the sectors whenever and wherever apparent.


2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim Rawabdeh ◽  
Mazen Arafah ◽  
Mohannad Mousa Mustafa

PurposeThis study aims to validate the KAIIAE model in the public sector and analyse the interrelationships between Enablers and Results in the King Abdullah II Award for Excellence (KAIIAE) model to better understand the dynamic logic behind improving excellence results.Design/methodology/approachThe methodology used is structural equation modelling (partial least squares technique), and the data were obtained from the assessment processes for the KAIIAE for 98 Jordanian public organisations.FindingsThe findings showed that the award model has proven to be a reliable and valid framework, as the criteria and sub-criteria were highly correlated. The set of Enablers was strongly related to the set of Results, and the synergies between the critical criteria confirmed the importance of leadership, strategy, and processes for the organisation's excellence results. It was found that the new significant and direct relationships between “People” and “People Results” and between “Partnerships and Resources” and both “Society Results” and “Key Results” improved the understanding and implementation of the model. There was a significant interrelationship between model criteria, excluding the relationship between “Society Results” and “Key Results”, since the government's main objective is to serve society. A new structural model for the KAIIAE with the new relationships was suggested.Research limitations/implicationsThis paper concentrated only on the public sector, although the excellence model has been implemented in the private sector. Features of the different types of organisations were not tested. Furthermore, the variations in size, covered fields, number of employees and provided services need to be investigated further.Practical implicationsGovernment award bodies can use these research findings to develop a new model version for public sector awards by combining a cohesive array of elements for any government organisational need or application. The study suggested adding new criteria or relationships or eliminating those that are not significant and have no impact on public sector organisations. The findings will assure the organisations' managers that the KAII excellence model criteria are highly correlated and synergised for public sector organisations. These criteria perform efficiently once they are considered and implemented in an interconnected manner rather than managing them independently, which makes up their management framework. This knowledge about the validity of the structure of the model allows public sector organisations to benefit fully from the self-assessment processes and improve the organisation's management, enhancing their faith in excellence award models.Social implicationsThis study has contributed to the existing literature on the reliability and validity of business excellence models as a framework for implementing, evaluating, and improving excellence, particularly in the government sector. Several important insights have emerged from this study. The relevant analysis supports a new model structure for excellence in the public sector. Among the model structure relationships, the study identified the existence of new direct relationships between enablers and results. New significant and direct relationships are added to the model that advances the implementation and understanding of the model. Moreover, it informs theory about Excellence Award implementation in developing countries within the context of Jordan – a topic that has previously received limited attention in the international business excellence literature. Since there is limited research on the suitability of implementing the KAIIEA excellence model (that is based on nine criteria of the EFQM model) in public organisations, this work suggested introducing a new modification to the model to suit the characteristics of the public sector.Originality/valueThe considerable prominence of the government sector has drawn attention to the excellence parameters within its organisations. Hence, a lack of studies and inadequate knowledge in the governmental management system have limited testing excellence in the public sector. This paper provides support that the excellence model (KAIIAE model that is EFQM based) is an appropriate framework by identifying direct and significant model interrelationships for the public sector based on the actual and sufficient performance of its entities so as to drive the changes of the next model generation. This is the first study that attempts to comprehend and describe the validation of the KAIIAE model in the public sector.


2019 ◽  
Vol 32 (1) ◽  
pp. 80-101 ◽  
Author(s):  
Geoffrey Propheter

Purpose The purpose of this paper is to evaluate a number of promises typically made by owners of professional sports franchises in the USA that are also typically ignored or underevaluated by public bureaus and their elected principals using the Barclays Center in Brooklyn, New York as a case study. Ex post subsidy outcomes are evaluated against ex ante subsidy promises in order to draw lessons that can inform and improve subsidy debates elsewhere. Design/methodology/approach The case study adopts a pre-post strategy drawing on data from multiple sources over a period of up to ten years in order to triangulate the narrative and build credibility. The franchise owner’s ex ante promises and financial projections were obtained from various media including newspaper, video and interviews between December 2003, when the arena was publicly announced, and September 2012, when the arena opened. Data on ex post outputs were obtained from financial documents and government records covering periods from September 2011 through June 2016. Findings The franchise owner is found to have exaggerated the arena’s financial condition, under-delivered on its employment promises, and exaggerated the scope and timeliness of ancillary real estate development. Only promises of event frequency and attendance levels, measures of the public’s demand for the facility, have been met during the first three years. Research limitations/implications Because the evaluation is a case study, causal conclusions cannot be drawn and some aspects of the Barclays Center context may not be applicable in other jurisdictions or subsidy debates. In addition, the case study does not evaluate an exhaustive list of the promises franchise owners make. Practical implications Franchise owners have a financial incentive to overpromise public benefits, since subsidy levels are tied to what the public is perceived to receive in return. This case study demonstrates that the public sector should not take owners’ promises and projections of public benefits at face value. Moreover, the case study reveals that the public sector should put more effort into ensuring ex post policy and data transparency in order to facilitate benefit-cost analyses of such subsidies. Originality/value The data required to evaluate promises, other than economic development ones, made by franchise owners are not systematically collected across state and local governments in the USA, making large-n studies impossible. Case studies are underutilized approaches in this area of public affairs, and this paper illustrates their usefulness. By focusing on a single facility, an evaluation of the franchise owner’s less acknowledged and arguably more important promises about the facility and its local impact is possible.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Johan Magnusson ◽  
Jwan Khisro ◽  
Max Björses ◽  
Aleksander Ivarsson

Purpose The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity. Design/methodology/approach This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data. Findings Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance. Research limitations/implications This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector. Practical implications Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance. Social implications This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services. Originality/value To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.


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