Financial management in public sector organizations

2015 ◽  
pp. 130-141
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Public Sector Organizations

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Local Governments ◽  
Financial Statements ◽  
Special Issue ◽  
Content Type ◽  
Public Financial Management ◽  
Political Implications ◽  
Public Sector Organizations ◽  
And Performance

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

scholarly journals Successful Implementation of Information Systems in Public Sector Organizations

2020 ◽  
Vol 3 (1) ◽  
pp. 40
Author(s):  
Ajeng Apridiyanti ◽  
Harry Suharman ◽  
Zaldy Adrianto
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
User Satisfaction ◽  
Financial Management ◽  
Primary Data ◽  
Successful Implementation ◽  
System Quality ◽  
Public Sector Organizations ◽  
Net Benefits

This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and impact on net benefits both partially and simultaneously. The results of this study contribute to adding literature on the implementation of information systems in public sector organizations, and influencing factors can be used as a reference for public sector organizations in assessing the application of information systems.

How to enhance the impact of training on service quality?

2015 ◽  
Vol 27 (7) ◽  
pp. 514-529 ◽  
Author(s):  
Abdul Rahim Zumrah
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Financial Management ◽  
Structural Equation ◽  
Transfer Of Training ◽  
Equation Modeling ◽  
Content Type ◽  
Public Sector Organizations ◽  
The Impact ◽  
The Relationship

Purpose – The purpose of this study is to highlight the importance role of transfer of training as a mediator in the relationship between training and service quality. Design/methodology/approach – The data of this study were collected from three sources: the employees of public sector organizations in Malaysia who participated in a Basic Financial Management training program, their supervisors and their colleagues through surveys. The data were analyzed using structural equation modeling. Findings – The findings reveal that transfer of training mediated the relationship between training and service quality. Research limitations/implications – The finding illustrate that management in public sector need to ensure that their employees apply the new learned knowledge and skills at the workplace following the training to maximize the return of training investment. Originality/value – This study extends the literature by providing empirical evidence that transfer of training has a mediating effects on the relationship between training and employee service quality in the context of public sector organizations in Malaysia, a non-Western context that located in Southeast Asia.

scholarly journals Modeling Economic Processes of Hungarian Prison Service

2017 ◽  
Vol 2 (1) ◽  
pp. 31
Author(s):  
Zoltan Mezei ◽  
Akos Guban
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Business School ◽  
Future Research ◽  
Production Flow ◽  
The Public ◽  
Long Run ◽  
Public Sector Organizations ◽  
Economic Process ◽  
High Level

The LOST (Logistification and Standardization Techniques) project research team has already started to build unique technical-mathematical models which can be applied for economic and service processes. This research takes place at Budapest Business School. In this study we would like to reveal mainly the processes of which support the logistical analysis of production flow can be developed. We did not focus on examining the elements of processes, but our main target was the processes of the whole operational system and their relationship to each other. We explored the flowing elements in the system, such as material, data, information and human resource. We analyzed the features and the flowing features of these elements. We determined the limitations and stress of system looking for the problems caused by bottlenecks and uneconomical structure.In the scope of this paper we present what could be a widening opportunity of the future research. By exploring the economic process of the Hungarian Prison Service (hereinafter HPS) we could have an introduction into the financial processes of Hungarian public sector. Due to the independent scope of authority of the institution, the Hungarian public sector’s detailed financial management graph could be created. The purpose of our article is to identify the modules, processes and related materials and to examine their flowing and transformations as well. As this is the first milestone of a long-run project and as a consequence we form a methodology to examine the public sector organizations’ economic processes on high level.

CAF: Quality management model for public organizations

2020 ◽  
Vol 22 (5) ◽  
pp. 26-31
Author(s):  
EMIL MARKVART ◽  
◽  
DMITRY V. MASLOV ◽  
TATYANA B. LAVROVA ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Quality Management ◽  
Public Administration ◽  
Local Governments ◽  
Control Function ◽  
Self Assessment ◽  
European Model ◽  
Public Sector Organizations ◽  
Quality Management Model ◽  
The Common

The existing approaches to quality assessment, based on ranking and rating, perform a control function but do not give government bodies at various levels, local governments, and public sector organizations the necessary tools to improve their performance. The article is devoted to one of the modern models of quality management in the field of public administration – the European model for improving the activities of public sector organizations through the self-assessment – the Common Assessment Framework (CAF model) and the possibilities of its implementation in Russia.

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