scholarly journals The Financial Accountability of e-Government: The Information Transparency of Decision-making Processes in Public Organizations

10.26458/1937 ◽  
2019 ◽  
Vol 19 (3) ◽  
pp. 23-32
Author(s):  
Zenovic GHERASIM ◽  
Luminita IONESCU
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
New Technologies ◽  
Information Transparency ◽  
The Public ◽  
Public Financial Management ◽  
Electronic Transactions ◽  
The Social ◽  
Decision Making Processes ◽  
Software Services

Effective e-Government can contribute to the modernization of the public sector administration, and increase the efficiency in the activity of governments and national agencies facilitating the participation of citizens in the social and political life.The use of e-Government improves the electronic transactions between government agencies, companies and citizens, in order to improve the quality of the services and to increase the transparency in the public financial sector. The recent reforms in the public financial management are accelerated by new technologies and are creating the premises for a disciplined, transpired and flexible public sector administration.After a presentation of recent views from literature on some main problems of e-government and software services, the research is focused on the development of e-government and public finance administration. 

scholarly journals 5.6. QUALITY ASSESSMENT OF FINANCIAL MANAGEMENT IN THE public sector: METHODICAL ASPECTS

2020 ◽  
Author(s):  
Л.И. Ткаченко
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Quality Assessment ◽  
Financial Management ◽  
Federal Budget ◽  
Operational Efficiency ◽  
The Public ◽  
Public Financial Management ◽  
Methodological Aspects

В статье обоснована актуальность оценки качества управления государственными финансами с целью повышения эффективности их использования. Проанализировано развитие методики оценки качества финансового менеджмента главными администраторами средств федерального бюджета за период с 2008 по 2019 гг. Исследованы методические аспекты определения итоговой оценки качества финансового менеджмента. В частности, проанализирован расчет некоторых показателей операционной эффективности расходов бюджета и дана их интерпретация. Представлен авторский взгляд на расчет и интерпретацию проанализированных показателей. The author in this article substantiates the relevance of assessing the quality of public financial management in order to increase the efficiency of use of public finance. The development of the methodology for assessing the quality of financial management by the chief administrators of the federal budget for the period from 2008 to 2019 is analyzed. Methodological aspects of determining the final assessment of the quality of financial management are investigated. In particular, it analyzes the calculation of some indicators of the operational efficiency of budget expenditures and gives their interpretation. The author's view on the calculation and interpretation of the analyzed indicators is presented.

scholarly journals A Review of Economic Status and Public Sector Financial Management Reforms in Kenya

2015 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Micah Odhiambo Nyamita ◽  
Elijah Wanamboe Wekesa
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Good Governance ◽  
Economic Status ◽  
National Policy ◽  
Policy Makers ◽  
The Public ◽  
Public Financial Management

<em>Practical concerns relating to successful public financial management ultimately determines whether or not there is good governance at all public sector institutions</em><em>. Although there is growing literature on national public financial management in general, the researchers feel that less attention has been focused on the financial management reforms in Kenya. This paper, therefore, reviewed literature on public sector financial management reforms in Kenya, starting with the current economic status in Kenya. The exceptionality of this paper was the use of a significant body of literature focusing on 15 articles concerning the public sector financial management reforms and economic status in Kenya. The findings could assist in creating awareness on the main themes of public sector financial management reforms within the Kenyan public sector and help the national policy makers to develop measures of enhancing performance within the sector.</em>

scholarly journals Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

2021 ◽  
Vol 25 ◽  
pp. 1-8
Author(s):  
Hanane Jafi ◽  
Said Youssef
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Accounting Education ◽  
Educational Institutions ◽  
The Public ◽  
Body Of Knowledge ◽  
Public Financial Management ◽  
Essential Components ◽  
Public Sector Accounting ◽  
And Training

This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

Perspectives

2018 ◽  
Author(s):  
Michael Szollosy
Keyword(s):  
New Technologies ◽  
Human Relationships ◽  
Cultural Imagination ◽  
Personal Lives ◽  
The Public ◽  
Social Organizations ◽  
The Social ◽  
Human Augmentation ◽  
Public Imagination

This chapter introduces the “Perspectives” section of the Handbook of Living Machines offering an overview of the different contributions gathered here that consider how biomimetic and biohybrid systems will transform our personal lives and social organizations, and how we might respond to the challenges that these transformations will inevitably pose to our ‘posthuman’ worlds. The authors in this section see it as essential that those who aspire to create living machines engage with the public to confront misconceptions, deep anxieties, and unrealistic aspirations that presently dominate the cultural imagination, and to include potential users in questions of design and utility as new technologies are being developed. Human augmentation and enhancement are other important themes addressed, raising important questions about what it means fundamentally to be ‘human’. These questions and challenges are addressed through the lens of the social and personal impacts of new technologies on human selves, the public imagination, ethics, and human relationships.

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.

Framing Information Technology Governance in the Public Sector: Opportunities and Challenges

2015 ◽  
Vol 11 (4) ◽  
pp. 89-101 ◽  
Author(s):  
Khalifa Al-Farsi ◽  
Ramzi EL Haddadeh
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Public Sector ◽  
It Governance ◽  
Decision Makers ◽  
The Public ◽  
Technology Governance ◽  
Support Organizations ◽  
Information Technology Governance ◽  
Decision Making Processes

Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise their performance. In principle, information technology governance has emerged to support organizations in the integration of information technology (IT) infrastructures and the delivery of high-quality services. On the other hand, decision-making processes in public sector organisations can be multi-faceted and complex, and decision makers play an important role in implementing technology in the public sector. The aim of this paper is to shed some light on current opportunities and challenges that IT governance is experiencing in the context of public sector services. In this respect, this paper examines the factors influencing the decision-making process to fully appreciate IT governance. Furthermore, this study focuses on combining institutional and individual perspectives to explain how individuals can take decisions in response to institutional influences.

scholarly journals Assessment of Accountability Practices in the Public Sector of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Razana Juhaida Johari
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Primary Data ◽  
Policy Makers ◽  
The Public ◽  
Public Sector Employees ◽  
General Average ◽  
Data Validity ◽  
Accountability Practices ◽  
Survey Approach

Ensuring accountability in the public sector is a very crucial issue as it could lead to failures in governance, fraud, inefficacy, corruption as well as weak financial management. This study evaluated the state of present accountability practices among public sector employees from various Malaysian service schemes. Primary data were collected, using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. Data was collected in accordance with the perspective of 12 factors in accountability practices, using a five-point Likert scale. Factor analysis and descriptive statistics were utilized for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser-Meyer Olkin test and Barlett’s test. The findings show that 94.9% of the participants reported that they practised accountability within their departments. Nevertheless, the priority for these accountability factors varied according to the service schemes. In general, the perceived accountability practice was the highest within the group of the administrative scheme and the lowest among the employees under the accounting scheme. Moreover, the perceived accountability practice of the audit scheme was below the general average level. This findings of the study would help policy makers to take necessary steps to improve the practices of accountability in the public sector for creating a more dependable and efficient public sector in Malaysia.

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