scholarly journals Bureaucracy and Corruption in Public Sector Accounting

10.26458/1412 ◽  
2014 ◽  
Vol 14 (1) ◽  
pp. 18
Author(s):  
Luminiţa IONESCU ◽  
Florentin CALOIAN
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Strong Influence ◽  
Global Risk ◽  
Structural Unemployment ◽  
Economic Progress ◽  
The World ◽  
Public Sector Accounting ◽  
High Level ◽  
Geopolitical Risks

Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future.  Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information. 

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dmitri Gourfinkel
Keyword(s):  
Public Sector ◽  
World Bank ◽  
International Standards ◽  
Knowledge Generation ◽  
Content Type ◽  
Reform Implementation ◽  
The World ◽  
Public Sector Accounting ◽  
Multiple Challenges ◽  
High Level

PurposeThe purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms, including their key approaches and challenges, and the role of the World Bank's Public Sector Accounting and Reporting (PULSAR) Program.Design/methodology/approachThis is a practitioner's viewpoint, which reflects World Bank and PULSAR Program's publicly available documents and the opinions of a practitioner involved in the implementation of PSA reforms.FindingsImplementation of PSA reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process of the high-level public officials; and (3) the overall levels of fiscal transparency and public sector accountability and performance. There are several main approaches of the PSA reform implementation that could be observed across the globe. In practice, many countries and different jurisdictions face multiple challenges associated with PSA reform implementation. The World Bank and PULSAR Program in particular represent a valuable source of knowledge generation and sharing, and also acts as a catalyst for promoting PSA reforms in beneficiary countries.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.Social implicationsA practitioner's engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector accounting.Originality/valueThe article provides a practitioner's input on the relevance of PSA reforms and their key challenges.

A Smarter Fight Against Corruption

Contexts ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 63-65
Author(s):  
Marina Zaloznaya ◽  
Freda B. Lynn
Keyword(s):  
Public Sector ◽  
Socially Responsible ◽  
The Public ◽  
The World ◽  
High Level

According to a recent study, in forty-eight countries around the world, more than a quarter of citizens pays bribes in exchange for service. In this article, the authors suggest that a key to a more effective and socially responsible fight against corruption lies in sequencing. Here, they explain how initiatives targeting high-level corruption in government and business must take priority, preceding the reforms of the public sector.

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

scholarly journals Challenges to inform the curricula of Master of Public Administration programmes

2019 ◽  
Vol 38 (2) ◽  
pp. 144-167
Author(s):  
Jacobus S Wessels
Keyword(s):  
Content Analysis ◽  
Public Sector ◽  
Public Administration ◽  
Qualitative Content Analysis ◽  
Concept Analysis ◽  
Scholarly Journals ◽  
The World ◽  
Public Sector Managers ◽  
Master Of Public Administration

The emerging complex challenges confronting public administration (PA) leaders are used as reasons for rethinking the quality of PA education throughout the world. However, it is not clear what PA scholars mean when they use the word ‘challenge’ when rethinking the curricula of the Master of Public Administration (MPA) programmes globally. The questions this study set to answer were: what are the defining characteristics of the concept corresponding to those objects referred to as ‘challenges’ for MPA graduates to meet, and what are their implications for MPA curriculum standards? In an effort to answer these questions, a concept analysis of the concept ‘challenge’ within the context of PA and MPA curricula was done. For this purpose, three scholarly journals, as well as three operational documents, were purposefully selected for qualitative content analysis. The concept analysis showed that ‘challenge’ within the context of the MPA curriculum is characterised by being a PA task, its wickedness, and the required capabilities for public sector managers to undertake that task. The study found that due to the inherent wickedness of challenges, MPA curricula have to instil a capability in graduates for independent and autonomous thinking amidst a diversity of perspectives and settings.

scholarly journals Evaluation of the Effectiveness of Implementation Blockchain Technology in Public Administration

2019 ◽  
Vol 8 (9) ◽  
pp. 1710-1713
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Technology Implementation ◽  
New Technologies ◽  
Mathematical Methods ◽  
The Public ◽  
Blockchain Technology ◽  
The World

One of the new technologies that will determine our future is Blockchain. The article describes the technology of the Blockchain, analyzes the world experience of using the technology, gives examples of the use of the Blockchain in public administration. Special attention is paid to mathematical methods of evaluating the effectiveness of technology implementation in the public sector

On-line Research for Public Administration

2016 ◽  
pp. 267-291
Author(s):  
G. David Garson
Keyword(s):  
Public Policy ◽  
Public Sector ◽  
World Wide Web ◽  
Public Administration ◽  
Web Sites ◽  
World Wide ◽  
Nongovernmental Organization ◽  
Legal Research ◽  
The World ◽  
On Line

This paper presents an overview of on-line research tools for public sector practitioners and researchers. Sections cover generic searching on the World Wide Web, common governmental website destinations, academic Web sites in public administration, nongovernmental organization Web sites, public policy Web sites, data-related Web sites, the exploration of data from the U. S. Census, legislative and legal research on-line, news research online, on-line geographic data, public-sector labor research, researching bibliography online, and keeping up with the changing online environment.

“GOVERNMENT AS A PLATFORM” IN THE CONTEXT OF PUBLIC ADMINISTRATION REFORM

2020 ◽  
Author(s):  
А.S. DENISOV
Keyword(s):  
Decision Making ◽  
Public Sector ◽  
Private Sector ◽  
Public Administration ◽  
Digital Transformation ◽  
Modern Concept ◽  
Effective Mechanism ◽  
The Public ◽  
Public Administration Reform ◽  
The World

The article is devoted to the modern concept of government as a platform, it reveals its essence, principles, conditions of implementation and advantages. The emergence of the concept is associated with the process of digital transformation going on in the leading countries of the world. The author concludes that in the course of its implementation a state platform comes into existence on which the public sector cooperates with partners from the private sector and citizens. The author demonstrates that the prospects for cooperation are expanded, the provision of public services becomes more efficient, safe and fast and an effective mechanism for decision-making and public administration is created.

scholarly journals Digital Modernization of the System of Public Administration: Prerogatives and Barriers

2020 ◽  
Vol 159 ◽  
pp. 05003
Author(s):  
Sayabek Ziyadin ◽  
Khakimzhan Malayev ◽  
Igor Fernández-Plazaola ◽  
Gulim Ismail ◽  
Anara Beyzhanova
Keyword(s):  
Public Administration ◽  
Government Agencies ◽  
Electronic Format ◽  
Government Programs ◽  
Digital Government ◽  
Administration System ◽  
The Public ◽  
The World ◽  
Effectiveness And Efficiency ◽  
High Level

In most advanced countries of the world, the transition of public administration to “digital tracks” is proceeding rather slowly; development is far behind officially defined and announced schedules. In this regard, the digital modernization of the public administration system becomes particularly relevant. The purpose of the article is to identify the prerogatives for digital modernization of the public administration system, based on an assessment of the development of digital government and identification of major barriers. Based on the assessment, a high level of development of the digital government in Kazakhstan has been determined, despite the special emphasis of government agencies on automation in recent years, the visible results of the conversion of public services into electronic format are still unsatisfactory. The article discusses the main barriers and prerogatives of digital modernization of the public administration system. The authors conclude that active digital modernization of the public administration system implies the expansion of methods for analyzing and evaluating the implementation of government programs and projects, including the audit of the effectiveness and efficiency of their implementation.

scholarly journals A panacea for improving citizen behaviors? Introduction to the symposium on the use of social norms in public administration

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Peter John ◽  
Michael Sanders ◽  
Jennifer Wang
Keyword(s):  
Social Norms ◽  
Public Administration ◽  
Social Norm ◽  
Theoretical Interest ◽  
Stylized Facts ◽  
Experimental Support ◽  
The World ◽  
Negative Findings ◽  
High Level ◽  
National Governments

Recent years have seen a growth in the use of social norm messages by local and national governments across the world. These messages have primarily been used to induce desired behaviors among the non-compliant minority by pointing to the compliance of the majority. As well as being of considerable theoretical interest, these messages have a high level of empirical and experimental support in government settings as well as a few null and negative findings. In this introduction to the symposium, we offer an overview of research to date using social norms in public administration, reviewing what ‘stylized facts’ emerge, then introduce the articles included in the symposium.

ICT and Human Rights in Brazil

2012 ◽  
Vol 4 (2) ◽  
pp. 20-32 ◽  
Author(s):  
José Rodrigues Filho
Keyword(s):  
Information Technology ◽  
Human Rights ◽  
Public Sector ◽  
Public Administration ◽  
Civil Liberties ◽  
Military Government ◽  
The Public ◽  
National Constitution ◽  
High Level ◽  
And Control

Since the end of military government in Brazil, civilian governments have sought the accumulation and exercise of power to the detriment of the citizenry. Since the 1990s they have started to implement information technology in the public sector to regulate and run the country in a command-and-control way through technological or bureaucratic dictatorship rather than democratic process. While it is evident that there is a high level of investment in information technology in the public sector (e-government) in Brazil, there are also clear signs of the violation of human rights in terms of privacy. It is alleged that thousands of individual files have been accessed in the public administration, despite the privacy protection offered by the national constitution. This paper shows how information technology (e-government) in Brazil could lead to violations of human rights, including invisible electronic surveillance that affects civil liberties and individual rights.

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