MBO and Performance Linked Compensation in the Public Sector

This article seeks to examine corporate governance and the performance of audit committee and internal audit functions in an emerging economy’s public sector. These two functions form a part of imperative corporate governance aspects, and their effective performance ensures better service delivery by public sector agencies. The study is premised on stakeholder theory, which has turned out to be the central point of public sector discourses. The study is based on qualitative content analysis, which aspires to present information about corporate governance and effectiveness of audit committees and internal audit units in South Africa’s public sector. The findings suggest that there is good corporate governance in terms of the existence of audit committees and internal audit functions in the public sector. However, the results suggest that the audit committees and internal audit units in South Africa’s public sector are not effective. Absence of advice, implementation of recommendations and inadequacy of resources have undermined the performance of audit committees and internal audit units in South Africa’s public sector. The leadership and other assurance bringers ought to consider the findings elevated by the audit committees and internal audit and execute their commendation. Their findings should be urbanised into action plans that are implemented by management. Audit committees must improve their oversight on internal audit functions so that both units would effectively perform. The subsistence of successful audit committee and internal audit components in the public sector certifies proficient and effectual exploitation of resources for the gain of all stakeholders.

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Local public innovation: an analysis of its perceived impacts on public performance

International Review of Administrative Sciences ◽

10.1177/0020852320963214 ◽

2020 ◽

pp. 002085232096321

Author(s):

Yoann Queyroi ◽

David Carassus ◽

Christophe Maurel ◽

Christophe Favoreu ◽

Pierre Marin

Keyword(s):

Public Sector ◽

Point Of View ◽

Theoretical Point ◽

Public Performance ◽

Local Authorities ◽

Internal Resources ◽

The Public ◽

And Performance ◽

Public Organisations ◽

The Impact

This article explores public innovations implemented by local authorities, which consider them as a key means of improving their performance in response to a restrictive context. The authors thus propose to grasp the impacts of these innovations in terms of perceived performance from a global and multidimensional point of view. Based on a quantitative study conducted among French local authorities, this research first presents the results obtained from a theoretical point of view, providing insight into the multiple impacts of implementing innovations within the public sector. Then, at the managerial level, the study identifies specific impacts for each type of public innovation, the aim being to structure the innovation portfolio of public organisations. Points for practitioners An increasing number of innovations are being introduced in the public sector. However, the impact of these innovations on public performance is often not assessed. That is why by focusing our research on French local authorities, we guide managers both in analysing this influence by distinguishing several types of innovation and performance, and in building a portfolio of innovations in line with the internal resources of their local authority, as well as the public service provided in response to the needs of the territory.

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Affective commitment within the public sector: antecedents and performance outcomes between ownership types

Public Management Review ◽

10.1080/14719037.2018.1444193 ◽

2018 ◽

Vol 20 (12) ◽

pp. 1872-1895 ◽

Cited By ~ 10

Author(s):

Ian R. Hodgkinson ◽

Paul Hughes ◽

Zoe Radnor ◽

Russ Glennon

Keyword(s):

Public Sector ◽

Affective Commitment ◽

Performance Outcomes ◽

The Public ◽

And Performance ◽

Ownership Types

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Ciri Kerja dan Prestasi Profesional Teknologi Maklumat Sektor Awam Malaysia

Jurnal Teknologi ◽

10.11113/jt.v35.621 ◽

2012 ◽

Author(s):

Noor Azmi Mohamad ◽

Wan Faridah Akmal Wan Ismail ◽

Siti Zaleha Omain

Keyword(s):

Information Technology ◽

Public Sector ◽

Job Performance ◽

Job Characteristics ◽

Information Technology Professionals ◽

High Productivity ◽

The Public ◽

Job Characteristics Model ◽

Work Habit ◽

And Performance

Kajian ini mengkaji ciri kerja dan prestasi profesional Teknologi Maklumat di Unit/Bahagian Perkhidmatan Maklumat sektor awam Malaysia. Ciri kerja dianalisis melalui Model Ciri Kerja oleh Hackman dan Oldham. Prestasi kerja pula dianalisis berpandukan Borang Pengenalpastian Perlakuan yang dipermudahkan, asalnya dibina oleh Botterbusch pada tahun 1985. Hubungan ciri kerja dengan prestasi diselidiki menggunakan ujian Mann–Whitney U. Ciri kerja menunjukkan tahap tinggi dalam kepentingan tugas dan keperluan bekerjasama dalam menjalankan tugas tetapi dengan tahap rendah dalam autoriti tugas. Prestasi kerja yang tinggi ialah dalam produktiviti dan perlakuan sosial dan yang rendah pula dalam tabiat/sikap kerja. Kajian ini mendapati terdapat hubungan bererti antara ciri kerja dan prestasi di kalangan profesional Teknologi Maklumat sektor awam Malaysia. Kata kunci: Ciri kerja; prestasi kerja; teknologi maklumat; sektor awam This study analyzed job characteristics and performance of Information Technology professionals at the Information Technology centers of the public sector of Malaysia. Job characteristics were analyzed based on the Job Characteristics Model by Hackman and Oldham. Performance on the other hand was analyzed using a simplified Behavior Identification Form, originally developed by Butterbusch in 1985. The relationship between job characteristic and performance was determined using the Mann–Whitney U test. Job characteristics showed a high score on job significance and dealing with others but low on task authority. Job performance showed high productivity and high social behavior but low on work habit and attitudes. This research found that there is a significant relationship between job characteristics and performance of Information Technology professionals of the Malaysian public sector departments. Key words: Job characteristics; job performance; information technology; public sector departments

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Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance

Management Science Letters ◽

10.5267/j.msl.2019.2.002 ◽

2019 ◽

pp. 695-712 ◽

Cited By ~ 1

Author(s):

Eveana Mosuin ◽

Tuan Zainun Tuan Mat ◽

Erlane K. Ghani ◽

Abdulaziz Alzeban ◽

Ardi Gunardi

Keyword(s):

Public Sector ◽

Accrual Accounting ◽

Accounting Systems ◽

The Public ◽

And Performance

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Metrics, Targets and Performance

National Institute Economic Review ◽

10.1177/0027950106070037 ◽

2006 ◽

Vol 197 ◽

pp. 80-92 ◽

Cited By ~ 2

Author(s):

Philip Andrew Stevens ◽

Lucy Stokes ◽

Mary O'Mahony

Keyword(s):

Public Sector ◽

Performance Management ◽

Performance Indicators ◽

Acute Hospital ◽

Performance Management System ◽

The Public ◽

Productivity Measure ◽

And Performance ◽

The Uk

The setting and use of targets in the public sector has generated a growing amount of interest in the UK. This has occurred at a time when more analysts and policymakers are grasping the nettle of measuring performance in and of the public sector. We outline a typology of performance indicators and a set of desiderata. We compare the outcome of a performance management system — star ratings for acute hospital trusts in England — with a productivity measure analogous to those used in the analysis of the private sector. We find that the two are almost entirely unrelated. Although this may be the case for entirely proper reasons, it does raise questions as to the appropriateness of such indicators of performance, particularly over the long term.

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The impact of management control systems on organisational change and performance in the public sector

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-08-2018-0084 ◽

2019 ◽

Vol 15 (3) ◽

pp. 473-495

Author(s):

Nuraddeen Abubakar Nuhu ◽

Kevin Baird ◽

Ranjith Appuhami

Keyword(s):

Public Sector ◽

Dynamic Capabilities ◽

Organisational Change ◽

Management Control ◽

Employee Empowerment ◽

Strategic Flexibility ◽

Interactive Approach ◽

Content Type ◽

The Public ◽

And Performance

Purpose This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance. Design/methodology/approach Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). Findings The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change. Practical implications The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment. Originality/value The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.

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