scholarly journals Integrated reporting in the public sector – case study

Prosperitas ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 56-72
Author(s):  
Omar Hassan Ali Nada

The paper aims to discuss IR adoption by some public and state-owned entities and identify steps that must be taken by (BKV Zrt.) in the IR implementation process. A fundamental lesson emerging from the case studies is that, as it stands, the IR Framework does not provide sufficient support for public sector entities. Thus, further effort should be made to interpret the peculiarity of public sector organizations. Also, how IR can be applied within Budapesti Közlekedési Zrt. with the expected benefits that may accrue, in addition, the costs that organizations incur in implementing IR must be considered.

2017 ◽  
Vol 8 (1) ◽  
pp. 186
Author(s):  
Sadiq Sadiq

This paper highlights the effects of ‘Public Service Motivation’ (PSM) in public sector organizations. This research explores the relationship between employees’ motivation (intrinsic expectation & extrinsic expectation), goal clarity and employees’ participation with ‘Public Service Motivation’ (PSM). A questionnaire was used in this research to conduct a survey. About 70% response rate was generated out of 300 employees located in different public sector organizations of Hefei city of Anhui province in P.R.China, including health, education and High-Tech firms. The Scope of this study is delimited to the public sector organizations of Hefei City China. The result shows that there is a strong positively significant relationship of employees’ motivation, participation, and goal clarity with ‘Public Service Motivation’ (PSM), which can be further strengthened by innovative organizational culture. 


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Johan Magnusson ◽  
Jwan Khisro ◽  
Max Björses ◽  
Aleksander Ivarsson

Purpose The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity. Design/methodology/approach This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data. Findings Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance. Research limitations/implications This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector. Practical implications Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance. Social implications This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services. Originality/value To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.


2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Anne Kristin S. Ajer ◽  
Dag Håkon Olsen

Enterprise architecture (EA) is a widespread approach for the development of new digital solutions in a planned and controlled way for large and complex organisations. EA is also viewed as a prerequisite for the digitalisation of the public sector. However, public sector organisations struggle to implement EA programmes, and research has demonstrated that organisational and managerial issues are critical obstacles to EA implementation. This study aims to increase our understanding of EA implementation in the public sector by investigating the central challenges for EA initiatives and to trace the progress of current EA initiatives in the Norwegian public sector. An additional goal is to disclose some ways to improve the situation. We conducted three interpretive case studies in the hospital, higher education, and labour and welfare sectors. We have identified 28 challenges to the EA initiatives. We find that organisational and technical complexities, as well as a limited understanding of EA and lack of formal EA governance mechanisms, are significant obstacles. Among others, the lack of understanding of EA and its methodology will lead to problems with anchoring the EA approach in the organisation and facilitating the necessary EA arrangements to induce the promised benefits of EA, which are necessary requirements to establish the EA initiative’s legitimacy and foster the organisation’s willingness to implement change. Our study provides four lessons learned for planning and implementing EA initiatives, as follows: #1. It is advisable to take small steps. #2. The use of external consultants should be carefully considered. #3. Formal architectural governance mechanisms are important for legitimacy and enforced use. #4. Executive commitment and understanding of EA are crucial for achieving a sustainable EA initiative. Finally, we find a common evolution of the EA initiatives through the phases of optimism, resistance, decline and finally, reconsolidation of the most persistent ones.


2018 ◽  
Vol 31 (3) ◽  
pp. 766-776 ◽  
Author(s):  
Humera Manzoor ◽  
Nancy Johnson ◽  
Mehboob ur Rashid

Purpose The purpose of this paper is to address a significant gap in the literature as it explores challenging emotions in the context of forced executive succession in a public sector board by re(conceptualizing) executive succession as a change process. Design/methodology/approach This study is empirical in nature and uses a combination of an ethnographic case study and narratives to understand emotions in the context. Findings The authors show that the emotional complexities emerged when executive succession was enforced from outside due to multiple interpretations of the emergent situations. It further shows how shame, guilt and embarrassment were produced when actors realized that they had failed to deliver responsibility; issues of trust and betrayal emerged when actors were not taken into confidence whilst taking certain actions; and the way actors manipulated situations and managed unwanted emotions by finding excuses and shifting blame. Research limitations/implications Future research can explore the political nature of emotions and can take into account the emotions of other stakeholders, such as staff and general public during forced succession in public sector organizations. Originality/value The re(conceptualizing) of executive succession as an emotive change process is an important contribution, since the current literature concentrates mainly on the changes and subsequent emotions triggered by new executive in the public sector. Through the lens of emotions, multiple interpretations of the situated emotions are revealed that influences board members relationships and interactions. This will help to create a better understanding of what happens inside public boards when executive succession is enforced from outside.


2021 ◽  
Vol 11 (1) ◽  
pp. 4
Author(s):  
Michaela Kotková Stříteská ◽  
Yee Yee Sein

Public sector organizations face a lack of efficiency and ineffectiveness in providing their mandates due to fear of change among the public service workers. Public sector managers can instill a high performance-driven culture in employees of the public sector. For this reason, the study aims to define a set of key characteristics of organizational culture that contribute to effective performance measurement and management of public sector organizations. The qualitative research method is employed in this paper using case study comparative analysis. To get the objectives of the study, selected local governments from three different Nordic countries are analyzed. As discovered from the case study analysis, these local governments have successfully constructed and implemented performance measurement and management systems. Concurrently, they practice performance-driven culture key characteristics to achieve their organizational targets without any significant difficulties. Three key characteristics (strong performance-driven leadership, report and communicate performance, review and discuss performance) are used in all selected local governments, and one (the reward system) is missing. All four key characteristics are employed only in Helsinki, which is a benchmark for other local governments. This study’s results can thus serve as an example of best practice for other public sector organizations within Europe.


2020 ◽  
Vol 2 (2) ◽  
pp. 45-52
Author(s):  
Siti Zabedah Saidin ◽  
Mu’azu Saidu Badara ◽  
Aidi Ahmi

The objective of this study is to discover the good governance practices in the public sector entities by assessing ten good governance dimensions following the international best governance practices guidelines. This study is based on a case study analysis of six public sector entities using a content analysis of the annual report. From the case studies analysis, it shows that all the dimensions in the international public sector governance best practices are being practiced by the federal statutory bodies in Malaysia. Though this paper provides some useful insights into governance practices among public sector entities, it is limited to case studies on six federal statutory bodies and the non-financial information in the annual reports only. This study might give more impact if primary data were used through focus group discussions and interviews with key governance players in the public sector.


the purpose of this paper is to highlight the importance of complaints as a tool to improving the public services performance in the organizations of public sector. The main findings of this paper is to focus on complaints that present from citizens about performance of public services as an important tool to public sector of Bahrain in order to the implementation and development solutions to improve and enhance performance of public services. Moreover, practical implications, this can increase the possibility of restoring satisfaction and trust of citizens in public services performance


2015 ◽  
Vol 7 (1) ◽  
pp. 120-135 ◽  
Author(s):  
Hendry Raharjo ◽  
Roberta Guglielmetti Mugion ◽  
Henrik Eriksson ◽  
Ida Gremyr ◽  
Laura Di Pietro ◽  
...  

Purpose – The purpose of this study is to identify possible correlations between the stated “enablers” and “results” in excellence models, and to explain how different variables contribute to the “enablers” and “results”. A cross-case study of two different excellence models, the Common Assessment Framework (CAF) in Italy and the Swedish Institute for Quality (SIQ) model for performance excellence, is proposed. Design/methodology/approach – The study is based on the evaluation of assessment reports of public organizations across two countries, Italy and Sweden. Canonical correlation was used for data analysis. Two hypotheses were formulated: There is a correlation between “enablers” and “results” in the CAF model, and there is a correlation between “enablers” and “results” in the SIQ model. Findings – The results show that the hypotheses are supported. It turned out that the correlation is higher for the SIQ model than for the CAF model. For the CAF model, “strategy and planning” is the main contributor to the “enablers”, and for the SIQ model, “human resource development” is the main contributor. For the “results” set, similar criteria provide the strongest contributor for both models; these are “customer/citizen-oriented results” for the CAF and “customer satisfaction” for the SIQ. Originality/value – The paper contributes to the knowledge gained from a cross-case analysis of two different excellence models applied in public sector organizations, the CAF in Italy and the SIQ model for performance excellence in Sweden. The paper also contributes to an ongoing discussion of a need of excellence models being adapted specifically for the public sector; from this study, no support for such a sector-specific model is shown.


2020 ◽  
Vol 14 (1) ◽  
pp. 4
Author(s):  
Mouhcine Tallaki ◽  
Enrico Bracci

There are various factors that can affect an organization’s ability to overcome a crisis and the uncertainties that arise thereafter. Little is known about the process of organizational resilience and the factors that can help or prevent it. In this paper, we analyzed how public sector organizations build resilience/traits of risks awareness, and in doing that, we derived some elements that could affect the process of resilience. In particular, drawing on the conceptual framework proposed by Mallak we analyzed an in-depth case study in a public sector organization (PSO) identifying some contextual dimensions implicated in the process of building resilience. In our analysis, we identified two main elements that affect resilience: Risk perception and the use of accounting. Results shown how risk perception is perceived as a trigger, while accounting is considered as an enforcer in the process of building resilience capacity. The results also show the way accounting is implicated in the management of austerity programs and supporting the creation of a resilient public sector organization. In our case, the risk has become an opportunity for change. In the face of these budget cuts, management began refocusing the company’s mission from infrastructure maintenance to providing services with a market-based logic.


2001 ◽  
Vol 130 (2) ◽  
pp. 388-401 ◽  
Author(s):  
Carlos A. Bana e Costa ◽  
Fernando Nunes da Silva ◽  
Jean-Claude Vansnick
Keyword(s):  

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