scholarly journals Editorial: Getting into risk management and financial sustainability issues

2019 ◽  
Vol 8 (4) ◽  
pp. 4-5 ◽  
Author(s):  
Marco Venuti
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Operational Risk ◽  
Financial Statements ◽  
Merger And Acquisition ◽  
Financial Sustainability ◽  
Economic Risk ◽  
Public And Private ◽  
Research Areas ◽  
Public Sector Organizations

The forth issue of the journal provides contributions to the exploration of subjects related to different research areas: public and private sectors, merger and acquisition, insurance activity and sustainability. In particular, the issues dealt with concern: economic risk, operational risk, performance administration satisfaction, efficacy public sector organizations, mergers, financial statements, reinsurance, insurers, solvency, profitability, taxes, financial sustainability and microfinance

scholarly journals Analysis of the Risk Management Process on the Development of the Public Sector Information Technology Master Plan

Information ◽  
2018 ◽  
Vol 9 (10) ◽  
pp. 248 ◽  
Author(s):  
Sérgio Andrade deFreitas ◽  
Edna Canedo ◽  
Rodrigo Santos Felisdório ◽  
Heloise Leão
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Master Plan ◽  
Public And Private ◽  
The Public ◽  
Management Processes ◽  
Risk Management Process ◽  
Information And Communication

The Information and Communication Technology Master Plan—ICTMP—is an important tool for the achievement of the strategic business objectives of public and private organizations. In the public sector, these objectives are closely related to the provision of benefits to society. Information and Communication Technology (ICT) actions are present in all organizational processes and involves size-able budgets. The risks inherent in the planning of ICT actions need to be considered for ICT to add value to the business and to maximize the return on investment to the population. In this context, this work intends to examine the use of risk management processes in the development of ICTMPs in the Brazilian public sector.

scholarly journals The Grounded Theory Perspective: Human Resource’s Characteristics In Supporting Risk-Based Management Implementation

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Aviani Widyastuti ◽  
Mudrifah Mudrifah
Keyword(s):  
Risk Management ◽  
Grounded Theory ◽  
Public Sector ◽  
Transfer Of Knowledge ◽  
Job Descriptions ◽  
Non Profit ◽  
Grounded Theory Research ◽  
Study Results ◽  
Public Sector Organizations ◽  
The Right

This study aims to develop employee organizations' role in implementing risk management in public sector organizations. This study's character uses several indicators, including values, attitudes, interests, and religion. The research was conducted at public sector organizations in the non-profit category, Infaq Amal Zakat and Shodaqoh Muhammadiyah (LAZISMU) in Malang City. The research method used is grounded theory research with a qualitative approach, in which data research uses structured and open interview techniques. The collected data will be analyzed using grounded theory analysis techniques. The study results found several factors, as seen from their abilities, values, attitudes, interests, and religiosity, in supporting the implementation of risk management in Malang. These characteristics include working with time, the right placement of human resources, mastery of job descriptions, information, ability, and transfer of knowledge, in terms of values, including cooperation, responsibility, democracy, solidarity, humanity, honesty, order, and discipline. In terms of attitude, including being wise, with integrity, cooperative, open, and selective. In terms of interest, it is shown by being participatory, actualizing, and proactive.Meanwhile, in terms of religiosity, it includes the mandate to carry out duties, desire in preaching, and personal needs to fill charity activities with full volunteerism. 

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Local Governments ◽  
Financial Statements ◽  
Special Issue ◽  
Content Type ◽  
Public Financial Management ◽  
Political Implications ◽  
Public Sector Organizations ◽  
And Performance

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

scholarly journals Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “X”)

2018 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Arlin Zulkarnain ◽  
Zaenal Fanani
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Fair Value ◽  
Qualitative Approach ◽  
Tax Rate ◽  
Public Sector Management ◽  
Government Organizations ◽  
Government Accounting ◽  
Public Sector Organizations ◽  
Directorate General

Implementation of SAP related biological assets generate a polemic against the compliance Financial Statements preparation of public sector organizations in Indonesia. The objectives of this study were to: (i) investigate the phenomenon of understanding/interpretation of public sector management SAP in the preparation of financial statements related to the treatment of biological assets; (ii) reveal the meaning of phenomena gained during the study; (iii) provide inputs based on summarized meanings, in an effort to improve SAP, government accounting policies, or related rules. This research used qualitative approach with the type of phenomenology study. Selected research sites in "X" organizations that have large quantities of biological assets with a focus on research sites at two production centers and vertical agencies (Directorate General and Secretariat General c.q. Financial Bureau). The results show that management applies as if obedient according to their understanding and interpretation of SAP. Management makes decisions regarding accounting policies with the justification of a problem that does not yet have a guideline. One example of measuring the inventory value of biological assets derived from its own production is by using the non-tax rate. In addition, the use of fair value today and in the future, is still an obstacle in the implementation of government organizations.

Leadership Style and Work Engagement: A Comparison of Private and Public Sector Firms in India

2021 ◽  
pp. 097226292110526
Author(s):  
Jain Mathew ◽  
Kohila Rajam ◽  
Sridevi Nair
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Leadership Styles ◽  
Leadership Style ◽  
Work Engagement ◽  
Public And Private ◽  
Public Sector Organizations ◽  
Private And Public ◽  
Private Sector Organizations ◽  
Public And Private Sector

Post-privatization, public sector organizations were encouraged to borrow and learn from private sector firms. The popular belief was that the human resource practices followed by private sector organizations were far superior and more effective than those of the public sector organizations. However, this claim lacks empirical proof. This study adds to this body of knowledge by comparing the level of work engagement in private and public sector firms of India. Given that the leadership is crucial in setting the tone of an organization, the study also analyses the dominant leadership styles and their relationship to the levels of work engagement. The study is descriptive in nature and utilizes a structured questionnaire to collect data. Individuals currently employed in Indian public and private sector firms, in managerial roles, were invited to record their responses. The final sample consisted of 240 employees, with equal representation from both sectors. The collected data was then analysed using SPSS. The findings suggested that the dominant leadership styles were not significantly different in public and private sector organizations. Private sector employees were found to be more engaged and the leadership style appeared to be significantly related to the levels of engagement in public sector firms only.

scholarly journals The application of a risk measurement tool in Greek public sector

2017 ◽  
Vol 14 (4) ◽  
pp. 240-248 ◽  
Author(s):  
Iordanis M. Eleftheriadis ◽  
Vasilios Vyttas
Keyword(s):  
Risk Management ◽  
Operational Risk ◽  
Public Organizations ◽  
Risk Measurement ◽  
Measurement Scale ◽  
Primary Data ◽  
Measurement Tool ◽  
Economic Risk ◽  
Empirical Level ◽  
Risk Scale

The present research aims to apply a valid and reliable tool (questionnaire) and examine how that can be used by Greek state organizations, in order to measure economic and operational. The methodology adopted in this research is the quantitative one, which will be based on the collection of primary data through a questionnaire. The research results showed that the measurement tool selected, applied, presented and proposed in this essay comprises three (3) scales: The economic risk scale, which consisted from fifteen items and the operational risk measurement scale, both present and future, which contained seventeen items. The concurrent and predictive validity analysis has shown that the economic risk scale and the present operational risk scale are useful tools for management risk issues. The study’s academic contribution was the application of the aforementioned measurement instruments, which can now be utilised by researchers in the field of risk management to further advance the study of risk management in public organizations in Greece. On the empirical level, the implementation of these two scales can assist public organizations in Greece in assessing economic and operational risks easily and fast. This tool can help public organizations in Greece gain insight into the level of risk they face at any given point in time and plan their actions accordingly. At the same time, central state administration in Greece will have the necessary tools to monitor and support the organizations it evaluates.

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