scholarly journals Audit Expectation GAP in The Public Sector of The Gambia

2021 ◽  
Vol 11 (2) ◽  
pp. 127
Author(s):  
Saikou Conteh ◽  
Hamidah Hamidah
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Fraud Detection ◽  
The Other ◽  
The Public ◽  
Expectation Gap ◽  
Financial Audit ◽  
Recent Developments ◽  
Performance Auditing ◽  
Audit Standards

In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.

Greenville, South Carolina and Alexandria, Virginia: Problems and Successes Using Private Sector Techniques to Motivate Personnel in the Public Sector

1989 ◽  
Vol 18 (4) ◽  
pp. 440-456 ◽  
Author(s):  
Lois Lovelace Duke
Keyword(s):  
South Carolina ◽  
Public Sector ◽  
Private Sector ◽  
Merit Pay ◽  
The Other ◽  
Extrinsic Rewards ◽  
The Public ◽  
Key Factor ◽  
American Cities ◽  
Personnel Department

This study analyzes the implementation of a merit pay program in two American cities. One city's Personnel Department has been successful while the other city has encountered numerous problems in implementing a system of paying employees for their performance or on the basis of merit. One key factor in the successful city's planning for this personnel change has been consideration of both intrinsic and extrinsic rewards as described by Lawler and Porter.

Σύγκριση των συστημάτων για την αξιολόγηση της απόδοσης του ανθρώπινου δυναμικού σε δημόσιους και ιδιωτικούς φορείς

2004 ◽  
Author(s):  
Γεώργιος Ασπρίδης
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Administration ◽  
Theoretical Background ◽  
Short Description ◽  
The Other ◽  
Common Interest ◽  
Human Potential ◽  
Evaluation Systems ◽  
The Public

The doctoral thesis studies the evaluation systems of attribution of humanpotential in public services compared to the private enterprises. A short description ofthe theoretical background of the notion "evaluation of human potential'1 is precededand then a short historical retrospection follows.At the second part of the thesis, the author focuses on all systems of evaluationthat were applied in the Greek public administration from 1975 until today. Viaquestionnaire he has studied many enterprises of the private sector and PublicEnterprises of Common Interest (DEKO) localized in Greece.What he concludes from the study is that no system was applied with completesuccess in the public sector. On the contrary none could achieve its objective and befriendly to the employers while contributing in the creation of a more effective andefficient public administration to the citizens. On the other side, in the private sector,the employers' evaluations are realised with a stricter way and they are based onquantitative data.

Mobility as a Service Operating Model to Enable Public Policy

2021 ◽  
pp. 036119812110266
Author(s):  
Christina Joy Ditmore ◽  
Angela K. Miller
Keyword(s):  
Public Policy ◽  
Public Sector ◽  
Environmental Impact ◽  
Private Sector ◽  
Public Good ◽  
Business Model ◽  
Operating Model ◽  
The Public ◽  
Equity And Access ◽  
Policy Goals

Mobility as a Service (MaaS) is the concept through which travelers plan, book, and pay for public or private transport on a single platform using either a service or subscription-based model. Observations of current projects identified two distinct approaches to enabling MaaS: the private-sector approach defined as a “business model,” and the public sector approach that manifests as an “operating model.” The distinction between these models is significant. MaaS provides a unique opportunity for the public sector to set and achieve public policy goals by leveraging emerging technologies in favor of the public good. Common policy goals that relate to transportation include equity and access considerations, environmental impact, congestion mitigation, and so forth. Strategies to address these policy goals include behavioral incentivization and infrastructure reallocation. This study substantiates two models for implementing MaaS and expanding on the public sector approach, to enable policy in favor of the public good.

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.

scholarly journals Grey Clustering Evaluation for the Cooperation Efficiency of PPP Project: Taking Beijing Metro Line 4 as an Example

2019 ◽  
Vol 2019 ◽  
pp. 1-13 ◽  
Author(s):  
Hui Sun ◽  
Yingzi Liang ◽  
Yuning Wang
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Evaluation Model ◽  
Evaluation Index System ◽  
The Public ◽  
Clustering Model ◽  
Grey Clustering ◽  
Public Products ◽  
Infrastructure Project

PPP model is an important model which provides public products or services based on the coordination between the public sector and private sector. The implementation of PPP model is helpful for relieving the stress of insufficient funding for public sector and improving the efficiency of resource allocation. Comparing with traditional infrastructure project, PPP project involves many stakeholders, and the cooperation efficiency during the different stakeholders impacts the results of the project directly. Thus, it is important to explore the cooperation efficiency of PPP project. Based on grey clustering model, this paper evaluates the cooperation efficiency of PPP project. An evaluation index system including 36 indexes is established based on the aims and objectives of three stakeholders (public sector, private sector, and passengers). A case study of Beijing Metro Line 4 PPP project is implemented to verify the validity and applicability of the evaluation model. And the results showed that the cooperation efficiency of Beijing Metro Line 4 PPP project is relatively high. The model also provided insights into the shortage of the cooperation efficiency of Beijing Metro Line 4 PPP project. As such, the results can assist all stakeholders in adjusting the cooperation efficiency.

scholarly journals THE MEDIATING ROLE OF CORPORATE ENTREPRENEURSHIP FOR EXTERNAL ENVIRONMENT EFFECTS ON PERFORMANCE

2013 ◽  
Vol 14 (Supplement_1) ◽  
pp. S328-S357 ◽  
Author(s):  
Claudine Kearney ◽  
Robert D. Hisrich ◽  
Bostjan Antoncic
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Organizational Performance ◽  
External Environment ◽  
Corporate Entrepreneurship ◽  
The United States ◽  
Mediating Effect ◽  
Integrative Model ◽  
The Public ◽  
Private Sector Organizations

A model is proposed that tests the antecedents and the mediating effect of corporate entrepreneurship on the external environment-performance relationship within private and public sector organizations. Hypotheses were tested using data from a sample of chief executive officers in 51 private sector organizations in the United States, 141 private sector organizations in Slovenia and 134 public sector state and semi-state enterprises in Ireland. Data was analyzed using hierarchical regression analysis. The results show that dynamism and munificence effects on performance are mediated by an organization's corporate entrepreneurship in the private sector and munificence effects on performance are mediated by an organization's renewal in the public sector and that renewal must be in place to maximize the effect of munificence on performance. The results support a model that incorporates an extensive and diverse literature into a single model and helps illuminate similarities and differences of corporate entrepreneurship between the private sector and the public sector. The study shows that an integrative model and the interplay among the constructs yields new insights unavailable to single and focused approaches. It offers new insights about corporate entrepreneurship, not only as a discrete pursuit, but also as a construct that shapes and extends organizational performance.

Sociology after Fordism: Prospects and problems

2011 ◽  
Vol 14 (4) ◽  
pp. 537-556 ◽  
Author(s):  
John Holmwood
Keyword(s):  
Political Economy ◽  
Public Sector ◽  
Social Studies ◽  
Private Sector ◽  
Special Interest ◽  
Social Knowledge ◽  
Sociological Knowledge ◽  
The Public ◽  
Critical Knowledge ◽  
New Form

A number of commentators have suggested that the shift from a Fordist to a post-Fordist regime of political economy has had positive consequences for sociology, including the reinforcement of critical sociologies ( Burawoy, 2005 ; Steinmetz, 2005 ). This article argues that, although disciplinary hierarchies have been destabilized, what is emerging is a new form of instrumental knowledge, that of applied interdisciplinary social studies. This development has had a particular impact upon sociology. Savage and Burrows (2007) , for example, argue that sociological knowledge no longer has a privileged claim to authority and is increasingly in competition with social knowledge produced by the private sector and agencies of the public sector. The response of many sociologists to such claims has been to reassert the importance of the discipline as the purveyor of critically relevant knowledge about society. The article traces how the idea of internal critique within sociology has developed to embrace ‘knowing capitalism’ ( Thrift, 2005 ), at the same time as declaring the impossibility of sociological knowledge. The critique of sociology also becomes the critique of critique and what remains is the instrumentalization of knowledge. Where many sociologists continue to claim a special interest in critical knowledge, the article suggests that, in contrast, we potentially confront the problem that such knowledge may itself be facing a crisis of reproduction.

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

Role of an architect in projects involving EPC contracts

2021 ◽  
Vol 9 (4) ◽  
pp. 01-15
Author(s):  
Adyathan Dasyapu ◽  
Greeshmika Nagubilli ◽  
Jayanth V Kutcharlapati ◽  
Hari Prasad Guntuku ◽  
Shruti S Nagdeve
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Critical Points ◽  
Large Scale ◽  
Strong Relationship ◽  
Common Type ◽  
Qualitative Approach ◽  
Related Case ◽  
The Public

Purpose: Engineering, procurement, and construction (EPC) contracts are on their way to becoming the most common type of contract used by the private sector for large-scale infrastructure projects. Every project requires a strong relationship between all of the experts participating in EPC projects and the client. This relationship must be solidly established by an architect; otherwise, the project may fail for all parties involved, including the client, contractor, lenders, government, and others. The purpose of this study is to identify if the working of the EPC contracts is favourable for the architectural profession, and to identify the way in which the working could be improved. Methodology: A qualitative approach was applied to analyze the critical points of EPC contracts based upon reviews of related case studies from the public sector and supplementary interviews with professionals in the field. Main Finding: The architect's role in an EPC contract is not crucial and is equal to other stakeholders involved in the project. Also, EPC contractors have the power to dictate the workflow of the project and hence, architects might have to compromise in terms of the design, compensation, etc. Implications: It is very important for every project to have an outcome based on each stakeholders/consultants inputs specially on larger projects, this article is a step towards understanding the role of architects under an EPC contract as the future projects will come under its purview.  Novelty: The study is done under the lens of a newly graduated architect and not as any other professional, thereby trying to develop an understanding for fresh architects.

Research from China finds no significant difference in impact of public service motivation (PSM) in public and private sectors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Employee Performance ◽  
Intention To Leave ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Significant Difference ◽  
Set Up ◽  
The Impact

Purpose The authors assumed PSM would be higher in the public sector, but they set up a trial to find out if this was the case. Design/methodology/approach To test their theories, the authors conducted two independent surveys. The first consisted of 220 usable responses from public sector employees in Changsha, China. The second survey involved 260 usable responses from private sector employees taking an MBA course at a university in the Changsha district. A questionnaire was used to assess attitudes. Findings The results found no significant difference between the impact of public sector motivation (PSM) on employee performance across the public and private sectors. The data showed that PSM had a significant impact on self-reported employee performance, but the relationship did not differ much between sectors. Meanwhile, it was in the private sector that PSM had the greatest impact on intention to leave. Originality/value The authors said the research project was one of the first to test if the concept of PSM operated in the same way across sectors. It also contributed, they said, to the ongoing debate about PSM in China.

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