scholarly journals Financial accountability: organizational performance improvement through culture control and contractibility

2018 ◽  
Vol 22 (2) ◽  
pp. 210
Author(s):  
Galih Fajar Muttaqin ◽  
Windu Mulyasari
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Regional Government ◽  
Sampled Data ◽  
Financial Accountability ◽  
Government Organizations ◽  
Performance Contracts ◽  
Public Sector Organizations ◽  
Information User ◽  
Performance Measurement Systems

This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth investigating. The context of this research becomes very important to see the reality that occurs in government agencies that tend to report excessive good performance and minimize information about the failure of the program. Performance reports submitted in the form of Government Institution Performance Accountability Report (LAKIP) have been biased. The bias arises because the performance that is delivered is not like the reality in the field so as to mislead the public as the information user and ultimately result in excessive expectations of government institutions. This study examines the influence of contractibility and culture control on the organization's performance and financial accountability of the Regional Government Agency of Banten Province using SEM-PLS test equipment. Test results of 145 sampled data that spread throughout the district in Banten Province resulted in the conclusion (1) contractibility positively affects the performance of public sector organizations; (2) culture control positively affects the performance of public sector organizations; (3) the performance of the organization positively affects the financial accountability of public sector organizations

Impact of PMS on organizational performance and moderating effects of context

2017 ◽  
Vol 66 (4) ◽  
pp. 517-538 ◽  
Author(s):  
Patrícia Gomes ◽  
Silvia M. Mendes ◽  
João Carvalho
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Organizational Context ◽  
Government Agencies ◽  
Moderating Effects ◽  
Content Type ◽  
Measurement Systems ◽  
Public Sector Organizations ◽  
Performance Measurement Systems ◽  
The Impact

Purpose The purpose of this paper is to explore the impact of performance measurement systems (PMS) on organizational performance in public sector. In addition, it investigates the moderating effects of the organizational context. Design/methodology/approach Using a multivariate analysis, the authors investigate the extent of PMS used among Portuguese Government agencies and their effects on organizational performance. Data were gathered from the only survey (based on their Comparative Public Organization Data Base for Research and Analysis survey) applied to the Portuguese Government agencies. Findings The authors find that the extent to which agencies use PMS is positively associated with the organizational performance (in a multidimensional perspective). Moreover, the organizational performance is contingent upon the fit between PMS and the agency’s context in light of the contingency theory (especially the orientation to citizens and the level of competition). Originality/value Although prior research has studied the use of PMS in public sector organizations, one question that has not been effectively answered is whether performance information is effectively used to improve public sector performance. In this way, this paper contributes to the understanding of the impact of PMS on the organizational performance, providing empirical evidence in a country that is in a period of “transition” in the introduction of NPM reforms.

scholarly journals THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

2016 ◽  
Vol 31 (1) ◽  
pp. 1 ◽  
Author(s):  
Muhammad Ahyaruddin ◽  
Rusdi Akbar
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Positive Association ◽  
Organizational Factors ◽  
Performance Measurement System ◽  
Management Commitment ◽  
Public Sector Organizations ◽  
A Performance

This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method

scholarly journals Prosocial Motivation of Private Sector IT Professionals Joining Government

2019 ◽  
pp. 0734371X1988605
Author(s):  
Ines Mergel ◽  
Nicola Bellé ◽  
Greta Nasi
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Work Motivation ◽  
Self Determination Theory ◽  
It Professionals ◽  
The Public ◽  
Government Organizations ◽  
Prosocial Motivation ◽  
Public Sector Organizations ◽  
Comprehensive Framework

Attracting highly skilled IT talent has become a priority and an immense burden for government organizations—especially when they have other—higher paying—employment opportunities. We set out to explore why IT professionals choose a government job to make an impact on society. We aim at disentangling the effects of different types of motives, such as extrinsic, intrinsic, and other-oriented motivational forces on the decision to accept a challenging government IT job. We use self-determination theory (SDT) to analyze publicly available statements of former private sector IT professionals reporting their reason for joining 18F. Our study is one of the first attempts to use SDT as a comprehensive framework for conducting qualitative research into work motivation in the public sector. We shed light on the conceptual and empirical distinctiveness of motives, behaviors, and perceptions of prosocial impact, which are often lumped together in the public service motivation (PSM) literature. We contribute novel empirical evidence to a nascent stream of research that uses SDT to disentangle the intrinsic, prosocial, and purely extrinsic motives that drive individuals’ decisions to join public-sector organizations.

Corporate portfolio management in the public sector

2018 ◽  
Vol 37 (4) ◽  
pp. 333-340
Author(s):  
Saša Baškarada ◽  
Brian Hanlon
Keyword(s):  
Public Sector ◽  
Empirical Research ◽  
Portfolio Management ◽  
Content Type ◽  
The Public ◽  
Government Organizations ◽  
Business Units ◽  
Key Points ◽  
Public Sector Organizations ◽  
The Impact

PurposeAlthough corporate portfolio management (CPM) has been a popular tool for strategic management of multi-business portfolios in the private sector since the late 1960s, it has received limited attention in the public sector. Accordingly, empirical research on the use of CMP in government organizations is virtually non-existent. The purpose of this paper is to partially fill that gap in the literature by highlighting and discussing some of the key points that public sector organizations may need to consider when adopting CPM.Design/methodology/approachRather than deductively proposing and testing narrowly specified hypotheses, this study aims to answer a broad research question, namely: What are the key points that public sector organizations may need to consider when adopting CMP? Hence, the study adopts the qualitative interpretive research paradigm. The findings are based on empirical research conducted in a large Australian publicly funded research organization. Potential application of CPM was iteratively and incrementally explored with a reference group comprising 15 middle management representatives and several members of the senior leadership group over the course of one year.FindingsAssessment criteria traditionally used in CPM (e.g. growth potential and market share) are generally not applicable in public sector organizations. This paper suggests that government organizations should instead consider past performance and future potential of individual business units, which may be operationalized via capability (a function of human capital and associated resources/infrastructure) and delivery (a function of the demand for, and the impact of, relevant business units). The paper also highlights the importance of organization-wide consultation, evidence-based decision making, and contestability.Originality/valueFrom a practical perspective, the paper may assist public sector organizations with adapting and applying CPM. From a theoretical perspective, the paper highlights an important and relatively neglected research problem, and suggests several avenues for future research.

Exploring the relationships between the learning organization and organizational performance

2015 ◽  
Vol 38 (2) ◽  
pp. 126-148 ◽  
Author(s):  
Mohan P. Pokharel ◽  
Sang Ok Choi
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Learning Organization ◽  
Positive Impact ◽  
Mediating Effect ◽  
Organizational Level ◽  
Individual Group ◽  
Content Type ◽  
Public Sector Organizations ◽  
The Individual

Purpose The purpose of this research is to evaluate the Dimensions Of Learning Organization Questionnaire (DLOQ) framework from the perspective of public sector organizations. We have used performance indicator data after organizational learning inspired intervention in a semi-autonomous network of public sector organizations. Design/methodology/approach This study used original administrative data to track the learning progress, as measured by a ratio of access to funding sources. The study also collected survey data using tailored DLOQ instruments and then determined the efficacy of DLOQ framework for public sector organizations. Several data analysis techniques were used to specify a final set for the learning organization instrument with construct validity and instrument reliability. Confirmatory factor analysis was selected to test the construct validity for the measurement of the dimensions of the learning organization and to verify the adequacy of the item to factor associations and the number of dimensions underlying the construct. Findings We found evidence that confirms that the organizational level (particularly the system connection) has a positive impact on organizational performance and a mediating effect on the relationships between the individual/group levels of learning organization characteristics and organizational performance. This study extends the Watkins and Marsick’s (1993, 1996) learning–organization framework that helped to produce case-specific outcomes such as the extent of error reduction. This framework provides a useful structure for other researchers to study learning dimensions and their relationships with other organizational performance variables. The results also show evidence of internal consistency and the construct reliability of the dimensions of the learning organization. Research limitations/implications Care should be taken in generalizing the structural equation model identified in this study. Because of the multidimensional and complex nature of the learning organization, the research setting for this study might be only one of the possible settings that specify the relationships among different levels of the learning organization and performance outcomes. There are rather complicated interactions among these dimensions and in each attribute of a learning organization. Originality/value This study theoretically confirms that the organizational level (particularly the system connection) has a positive impact on organizational performance and a mediating effect on the relationships between the individual/group levels of learning organization characteristics and organizational performance. This study also methodologically shows evidence of internal consistency and the construct reliability of the learning organization measures along with significant efficiency gain in theory.

scholarly journals Ensuring Performance - A Permanent Challenge for Public Sector Organizations

2021 ◽  
Vol 2021 (3) ◽  
pp. 97-108
Author(s):  
Maria-Cristina Ștefan ◽  
◽  
Alina Gabriela Brezoi ◽  
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Performance Management ◽  
Specific System ◽  
Important Indicator ◽  
General Management ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Specialized Form ◽  
The Cost

Organizational performance is one of the most important topics in specialized research and can be considered the most important indicator of an organization's success. Performance in the enterprise expresses not only the decrease of the cost-value pair, but everything that brings to the fore its efficiency and effectiveness, materialized in indicators. Performance management is a specialized form of general management that focuses on increasing performance in the organization, a process based on a specific system of principles and rules, methods, techniques and tools.

scholarly journals El proceso de gestión y el desempeño organizacional: una aproximación a la nueva gestión pública desde el ámbito de los gobiernos locales

2009 ◽  
Vol 14 (26) ◽  
pp. 57-80
Author(s):  
Carlos del Castillo ◽  
◽  
Braulio Vargas ◽  
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Performance Improvement ◽  
Government Regulation ◽  
Organizational Design ◽  
Process Management ◽  
Management Process ◽  
Management Processes ◽  
Public Sector Organizations ◽  
The Government

The measurement of organizational performance, in particular the search for a model that brings the management process together with the expected results through strategies, has been one of the most important issues in the Administration in recent decades. Recently, efforts have been made to adapt to public sector organizations approaches and technologies originally developed for businesses, especially in countries such as Peru, seeking to influence governments’ ability to produce results. However, the concrete evidence of local government suggests that the implementation of management processes in this area reduces its chances of success because of the highly structured nature of management, the rigidity of the organizational design and the government regulation itself. This article argues that the performance improvement comes from reconciling the dimensions of the strategy and the structure. On this basis, there is a tool to assess organizational performance in terms of make flexible the functional structure and to adapt it towards logic of process management. In this way the strategy may gain intensity, causing the alignment of processes and create visible results of these, allowing to evaluate the performance of the areas, managers and ultimately, the organization.

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.

Utilization of Project Management Software in Qatari Government Organizations

2010 ◽  
Vol 1 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Salaheldin Ismail Salaheldin ◽  
Khurram Sharif ◽  
Maysarah Al Alami
Keyword(s):  
Project Management ◽  
Public Sector ◽  
Driving Forces ◽  
Successful Implementation ◽  
Management Software ◽  
The Public ◽  
Whitney Test ◽  
Government Organizations ◽  
Public Sector Organizations ◽  
Managerial Implications

This study aims to explore the critical driving and resisting forces that promote or inhibit the implementation and use of project management (PM) software in Qatari Government Organizations in an attempt to determine whether software-based PM methodologies are being effectively implemented in the public sector organizations or not. Research hypotheses were evaluated using ANOVA and Mann- Whitney test. Findings indicated that forces that promote or inhibit software based PM implementation are significantly affected by the managerial interest and nature of existing (traditional or contemporary) PM practices. More importantly our findings identified some driving forces that promote the implementation of software-based PM methodology (SPMM) in Qatari government organizations and also identified some roadblocks that prohibit such implementations. Finally managerial implications for the successful implementation of SPMM are provided and avenues for further research are suggested.

Sign in / Sign up

Export Citation Format

Share Document