Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review

2021 ◽  
Author(s):  
Zubir Azhar ◽  
Ervina Alfan ◽  
Krishnen Kishan ◽  
Nurul Husna Assanah
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Accrual Accounting ◽  
The Public ◽  
Different Levels

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

Matrix organizations and cross-functional teams in the public sector: a systematic review

2017 ◽  
Vol 30 (3) ◽  
pp. 210-226 ◽  
Author(s):  
Mikko Pakarinen ◽  
Petri Juhani Virtanen
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Management Service ◽  
Typical Application ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations ◽  
Functional Teams ◽  
Practical Implications

Purpose The purpose of this paper is to review the empirical research on matrix organizations and cross-functional teams (CFTs) in the public sector, focussing on typical application areas and settings and on motivation for deployment and evidence of utility. Design/methodology/approach This is a systematic literature review compiled from several electronic databases. Data cover the period from 1990 to 2015 and are confined to academic articles written in English. Findings Applications of the matrix approach in public sector organizations are found in human resource management and performance management, service development and public procurement, and creation of new organizations or organization reform and network organizations. While the proven utility of matrix organization is often unclear, especially CFTs are linked to better organizational performance, improved coordination, internal collaboration and development of cross-boundary tasks. Research limitations/implications Methodological limitations relate to excluded data due to non-accessible articles. Practical implications The findings have practical implications for public sector organizations in adapting to a changing environment. Originality/value This is the first systematic literature review of matrix management in public sector organizations.

scholarly journals Sector neutrality: A possible improvement of the accounting standards. Evidence from NZ model

2019 ◽  
Vol 16 (2) ◽  
pp. 73-82 ◽  
Author(s):  
Bruno Marsigalia ◽  
Renato Giovannini
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Accounting Standards ◽  
Systematic Research ◽  
Reporting Standards ◽  
The Public ◽  
Public Sector Accounting ◽  
Accounting Model

In May and June 2018, the Italian financial crisis (public debt) got back to the news when the new political government was going to be formed. Part of the literature claims that the public sector needed to be more "business-like" and that in order to do so, the adoption of "better", in this case "accrual", accounting was crucial. New Zealand is the pioneer country for accrual-based government accounting. More than ten years ago, when the adoption of IFRS was mandatory, New Zealand standard setters preserved sector neutrality in the financial reporting standards. Thanks to a systematic literature review, the paper investigates the evidence of NZ accounting sector neutrality model, with the purpose to assess if importing NZ public sector accounting model would be efficient for allowing a higher level of transparency in other countries such as Italy. The methodology is to define the economic literature relevant to the topic, considering the year of publication and the citation rate. Recently, standard setters in NZ decided to adopt a sector specific standard setting approach with multiple tiers for each sector. The for-profit sector will continue to follow IFRS but reporting standards for the public sector will be based on International Public Sector Accounting Standards (IPSAS). Amongst the former contributes, no systematic research overview on public sector accounting has been created based on the NZ model. This article fills this void by providing a systematic literature review of 258 publications that examines five key aspects of the literature on the benchmark accounting model.

scholarly journals The impact of digitalization in the public sector: a systematic literature review

2021 ◽  
Vol 14 (1-2021) ◽  
pp. 1-21
Author(s):  
Caroline Fischer ◽  
Moritz Heuberger ◽  
Moreen Heine
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Interdisciplinary Cooperation ◽  
The Public ◽  
The Us ◽  
Instrumental Values ◽  
N 93 ◽  
The Impact

The digitalization of public administration is increasingly moving forward. This systematic literature review analyzes empirical studies that explore the impacts of digitalization projects (n=93) in the public sector. Bibliometrically, only a few authors have published several times on this topic so far. Most studies focusing on impact come from the US or China, and are related to Computer Science. In terms of content, the majority of examined articles studies services to citizens, and therefore consider them when measuring impact. A classification of the investigated effects by dimensions of public value shows that the analysis of utilitarian-instrumental values, such as efficiency or performance, is prevalent. More interdisciplinary cooperation is needed to research the impact of digitalization in the public sector. The different dimensions of impact should be linked more closely. In addition, research should focus more on the effects of digitalization within administration.

scholarly journals Getting it right! Critical Success Factors of BPM in the Public Sector: A Systematic Literature Review

2018 ◽  
Vol 22 ◽  
Author(s):  
Rehan Syed ◽  
Wasana Bandara ◽  
Erica French ◽  
Glenn Stewart
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Developing Country ◽  
Systematic Literature Review ◽  
Critical Success Factors ◽  
Success Factors ◽  
Process Management ◽  
Successful Implementation ◽  
The Public ◽  
Critical Success

The continuously evolving and dynamic social, economic, political environments and public pressures demand governments to deliver effective and efficient public services. In the quest for meeting these demands, governments respond by designing extensive reforms and performance objectives to improve the efficiency and responsiveness of their agencies. Many governments have adopted Business Process Management (BPM) as a strategy to achieve these reforms. However, the successful implementation of BPM initiatives has been a challenging task for agencies responsible for these initiatives, with many projects not reaching completion or not achieving the intended outcomes. This paper reports the results of a systematic literature review on critical success factors (CSFs) related to BPM projects in the public sector. We analysed 31 papers in this review covering both the developed and developing country contexts, sourced from refereed and peer reviewed journals. A quasi-deductive approach was applied for the qualitative data analysis using NVivo 10 software. This resulted in the synthesis and identification of 14 critical success factors of BPM in the public sector, each defined and described in detail with specific attention to the sub-factors mentioned within the literature. Any differences between developed and developing country contexts were sought for, and the observations critically analysed. We propose a series of research questions, designed to support the progression of BPM in the public sector of developed as well as developing countries.

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