scholarly journals Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana

2016 ◽  
Vol 1 (1) ◽  
pp. 01-10
Author(s):  
Shakirat Adepeju Babatunde ◽  
Opoku Fofie
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Public Service ◽  
Jel Classification ◽  
Descriptive Statistics ◽  
Accrual Accounting ◽  
Public Servants ◽  
The Public ◽  
The Social ◽  
Public Sectors

Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the study. Three hundred and twenty-six valid responses representing 87% of the samples in Nigeria and the Ghana context were retrieved for analysed via descriptive statistics. Findings - Findings indicate that there is a significant association between accrual accounting and transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Novelty - This study has the potential for improving financial reporting in the public sector. It is useful to researchers and academics because its focus on societal accounting is of current interest to accounting professionals and researchers. Type of Paper: Empirical Keywords: Accountability; Accrual accounting; Public servants; Efficiency; Transparency. JEL Classification: H83, M41.

scholarly journals Cash To Accrual Accounting: One Nations Dilemma

2010 ◽  
Vol 9 (11) ◽  
Author(s):  
Geoffrey Tickell
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Public Service ◽  
Developing Economies ◽  
Developing Nations ◽  
Labor Turnover ◽  
Accrual Accounting ◽  
The Public ◽  
The Past ◽  
Global Movement

Over the past three decades, there has been a slow but steady global movement undertaken by most governments to move from cash-based accounting to accrual-based accounting. This migration is the result of calls for greater accountability, increased transparency and more informed decision-making from the public sector. Questions remain regarding the implementation of accrual accounting within public sector organisations. This paper reports on an investigation into Fiji's attempt to use accrual accounting as its financial reporting format. Findings suggest that, due to the nation’s low-skilled public service, high labor turnover and insufficient investment in capital equipment, undertaking the move to accrual accounting for this and similar developing nations require a different approach to that used by developing economies. This paper concludes with recommendations on how to effectively introduce accrual accounting in the public sector of developing nations.

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

Politicised Public Service and Corruption in Lesotho

2020 ◽  
Vol 41 (1) ◽  
Author(s):  
Mamello Rakolobe
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Secondary Data ◽  
Public Servants ◽  
The Public ◽  
Administrative Reforms ◽  
High Magnitude ◽  
The Social ◽  
Parliamentary Committee ◽  
The Government

Countries across the world are faced with high levels of corruption. In an effort to combat the threat, governments have declared war on corruption and have consequently put in place some anti-corruption institutions. The causes of corruption are numerous and the consequences are devastating for the social, political and economic development of nations. The perpetrators of corruption are in most cases the public servants as they are charged with the day-to-day administration of the government. This means that the caliber of public servants; which is determined by their recruitment inter alia will influence their practices and conduct. Lesotho has adopted a Westminster model of public administration in which recruitment to the public service is supposed to be merit-based. However, the recruitment of top officers such as Principal Secretaries is politically motivated and this has consequently resulted into a highly politicised public service; literature points that there is a relationship between politicisation of the public service and corruption. In this paper, I scrutinize and explain the effect of a politicised public service on the high magnitude of corruption in Lesotho. This study is based on secondary data such as official government reports, newspapers and research reports. I argue that the highly politicised public service in Lesotho contributes to the corruptionscourge that is besieging the country. I therefore recommend administrative reforms in view of depoliticizing the public service by removing the authority to appoint, promote and dismiss high-ranking public officers from the Prime Minister to a special Parliamentary committee that is inclusive of members from the ruling and opposition parties.

scholarly journals The Dilemma of Accountability and Good Governance for Improved Public Service Delivery in Nigeria

2012 ◽  
Vol 1 (3) ◽  
pp. 25 ◽  
Author(s):  
Kehinde David Adejuwon
Keyword(s):  
Public Sector ◽  
Service Delivery ◽  
Public Service ◽  
Good Governance ◽  
Secondary Data ◽  
Public Servants ◽  
The Public ◽  
The People ◽  
The Government ◽  
Effective Service

The public sector in Nigeria is irrefutably beset with gross  incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that  in order to bring sanity back to the Nigerian Public Service,  all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also,  effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.

Employee Perceptions of Leadership and Performance Management in the Botswana Public Service

2003 ◽  
Vol 32 (2) ◽  
pp. 301-313 ◽  
Author(s):  
Kempe Ronald Hope
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Public Service ◽  
Good Governance ◽  
Employee Perceptions ◽  
Public Servants ◽  
The Public ◽  
The Past ◽  
And Performance ◽  
Perceptions Of Leadership

Public servants in Botswana play an important role as partners in the management of the public sector and national affairs; and, during the past three decades, the country has acquired a reputation for sound development management and good governance. That reputation has been derived primarily from the behavior and performance of the country's public servants who have been motivated to fulfill their duties honestly and effectively. However, in recent years, a culture of indifference and outright laziness has crept into the public service leading to serious bottlenecks in service delivery. This article discusses and analyzes employee perceptions of leadership and performance management in the Botswana public service in light of the country's reputation with respect to the nature and functioning of its public servants.

scholarly journals Appraisal of Human Resource Management in Georgian Public Service: Quantitative Research

2021 ◽  
Vol 17 (28) ◽  
pp. 56
Author(s):  
Nino Sardlishvili
Keyword(s):  
Public Sector ◽  
Human Resource Management ◽  
Human Resource ◽  
Public Service ◽  
Future Development ◽  
Quantitative Research ◽  
Public Servants ◽  
The Public ◽  
Public Sector Employees ◽  
Electronic Questionnaires

The ongoing reforms in the Georgian public sector are crucial for the future development of this field, as waves of reforms systematically increase the efficiency of the sector. The attitude of people employed in the public sector is decisive towards the ongoing reforms and is considered to be essential and interesting at the same time. Quantitative research was conducted using electronic questionnaires to examine the position of public sector employees. The research has shown that working in the public sector is very popular and the main reason for this popularity is for stability. Another interesting thing is the fact that public servants are actively involved in activities planned and implemented by their employer. Although despite their readiness, a large number of public servants are skeptical about the ongoing processes.

Analysis of Public Servants' Working in Municipality Administration Motivation Research

1970 ◽  
Vol 10 (1) ◽  
pp. 127-140
Author(s):  
Jolanta Palidauskaitė ◽  
Aušra Vaisvalavičiutė
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Service ◽  
Public Interest ◽  
Work Experience ◽  
Public Life ◽  
Public Servants ◽  
The Public ◽  
New Methods ◽  
Great Responsibility

The aim of the article is to reveal the results of research of Lithuanian public servants motivation, which was conducted in early 2010 as an integral part of public servants motivation research conducted in 12 countries. The results of the research revealed, that a larger part of respondents were minded to participate in public life, sympathized to others and were prepared to sacrifice for them and welfare of the society. Not all respondents were certain, that the main purpose of their activity was serving for the good of the society. Goodwill, sympathy, a wish to help needy people, aspiration for justice were not strange to respondents, but they were not ready to suffer individual losses for this. Younger respondents and those whose work experience in public service was short, were less ready to compassionate others or to sacrifice for them. Although new methods and means (absorbed form the private sector) are applied in the public sector, the great responsibility, the duty to care for welfare of all society and public interest cannot be forgotten. These factors must be taken into account in the processes of public servants training and their socialization at work place.http://dx.doi.org/10.5755/j01.ppaa.10.1.234

scholarly journals Sustainable Public Procurement: From Law to Practice

2019 ◽  
Vol 11 (22) ◽  
pp. 6388 ◽  
Author(s):  
Javier Mendoza Jiménez ◽  
Montserrat Hernández López ◽  
Susana Eva Franco Escobar
Keyword(s):  
Public Sector ◽  
Resistance To Change ◽  
Public Procurement ◽  
Social Economy ◽  
Internal Resistance ◽  
Social Enterprises ◽  
Public Servants ◽  
The Public ◽  
The Social ◽  
Social Entities

This study aims to propose actions to improve the implementation of sustainable public procurement by identifying the problems perceived by public servants and social economy entities. Two types of questionnaires were sent to organizations in Spain and Europe and 217 complete answers were received (152 from the public sector and 65 from the social entities). In addition, 20 semi-structured personal interviews were conducted by phone with managers of social enterprises and four interviews, also by phone, were carried out with relevant people from the public sector. The results of the surveys and the interviews were structured using the analysis of the Strengths, Weaknesses, Opportunities and Threats (SWOT), which was considered consistent with the strategic nature of public procurement. The perceived opportunities for the public sector focus on more efficient use of public resources and improvement of reputation and social equality. For the social entities, more participation in procurement could lead to less dependency on public funds and more visibility. The obstacles for the public sector are related to lack of training and internal resistance to change, as well as, in the case of social entities, to their small size and the tensions with their social object that might derive from bigger competition. The proposed activities focus on two objectives, more training to increase knowledge from the public sector and the readiness of social entities. It is concluded that it is necessary to establish channels of communications between the two groups to avoid possible inefficiencies.

Enhancing leadership capacity in the public sector: branding as an employer of choice

2019 ◽  
Vol 15 (3) ◽  
pp. 155-169 ◽  
Author(s):  
Tim A. Mau
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Leadership Capacity ◽  
Public Servants ◽  
Content Type ◽  
Case Study Analysis ◽  
The Public ◽  
Private Sector Organizations ◽  
Employer Of Choice ◽  
Federal Public Service

Purpose Public services around the world are grappling to enhance their leadership capacity. One approach is to provide leadership training and development to public servants, while another would be to target and hire individuals with proven leadership ability. The purpose of this paper is to focus on that latter strategy by critically examining the concept of branding the public service as an employer of choice as a means of recruiting and retaining sufficient leadership capacity. Design/methodology/approach The paper begins by outlining the challenge faced by governments to recruit the best and brightest employees into the public service. It then reviews the literature on the concept of branding as an employer of choice, including its perceived advantages and limitations, before undertaking a case study analysis of the 2007 public sector branding initiative of the Canadian federal government. Findings It is very difficult to develop a single, master brand given the diversity and complexity of the hundreds of organizations that comprise the public sector. While it may be a popular concept for private sector organizations, the concept of branding the public sector as an employer of choice has yet to demonstrate its merit. Canada, which was ostensibly the vanguard in terms of public sector branding, has been unable to position the federal public service as an employer of choice. Originality/value There is very little research on the use of branding as an employer of choice in the public sector. This paper contributes to the knowledge about the limitations of such strategies for ensuring that the public sector has the requisite leadership capacity.

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