scholarly journals E-Cash management System in the Public Sector in Sri Lanka: With Special Reference to the Ministry of Public Administration & Home Affairs

2017 ◽  
Vol 7 (2) ◽  
pp. 152
Author(s):  
Tharaka Liyanapathirana ◽  
R. P. C. Ranjani

E-cash Management System enhances cash management in the private sector and the public sector in a fast pace of organizational environment change. Though it has not a universal framework for e-cash management, the public sector in many countries has provided its usefulness by dint of their results of application. Concurrently, the public sector in Sri Lanka has also initiated e-cash management at ministerial and departmental levels parallel to the existing setup. Despite many attempts made in improving e-cash management system in the public sector, little progress has been made. However, there is a lack of research on e-cash management in the public sector in Sri Lanka. Thus, this study focuses to fill the gap in this regard. This study seeks to contribute knowledge in this area by addressing related questions. The first research question is as follows: Despite many reformsmade in the administration system in the public sector, whydo the issues in respect of e-cash management system abide or persist or prevail to be addressed? Secondly, what are the factors that have adversely affected the progress of e-cash management? Hence the study was carried out to elite answer to the aforementioned questions.Combinations of Qualitative and Quantitative research strategies were applied in the research process which is commonly known as mixed method research. Random sampling method was applied. Samples of 500 managers in the public sector were selected and only 317 responded. Data were collected by self-administered Questionnaire and interviewed concurrently. Using the data from the survey analyses was completed. The results of the study revealed that the existing level of e-cash management owing to administrative reforms and implementations have not effectively addressed the deep-rooted social, political and cultural issues which pose as crucial barriers for the success of e-cash management.

Author(s):  
Chitra Sriyani De Silva Lokuwaduge ◽  
Keshara M. De Silva Godage

Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS). The purpose of this study is to analyse the progress and the challenges they face in adopting IPSAS as a new public management (NPM) reform in Sri Lanka to enhance public sector accountability. Public sector accounting reforms in the developing countries in Asia is relatively under researched. Using the NPM concept, this study attempts to fill this gap. This chapter argues that even though Sri Lanka has initiated the move towards adopting IPSAS, developing countries face practical problems in adopting reforms due to their contextual factors such as limited institutional capacity and resources, high political involvements in decision-making, and high informality.


2018 ◽  
Vol 30 (1) ◽  
pp. 82-106 ◽  
Author(s):  
Anders Avdic

This paper seeks to respond to the research question: How does appropriation take place in the public sector in the development of end user applications by civil servants? Appropriation is defined as taking advantage of opportunities related to the development and use of applications, when the developer has in-depth knowledge of the problem domain and is also the primary user of the application. The author's results showed that public servants who have deep problem domain knowledge can take advantage of end user tools (e.g. spreadsheet programs) in the problem- solving process to solve vaguely defined problems. Appropriation is manifested in the continuous development of various ICT applications. In this paper, the author differentiates between first- and second-order appropriation. First-order appropriation takes place when the potential of the development tool is appropriated by the end user. Second-order appropriation takes place when an application is continuously developed and refined in parallel with the end user's learning process and the development of organizational requirements.


2019 ◽  
Vol 11 (1) ◽  
pp. 76
Author(s):  
Vickneswaran Anojan

The main aim of the study is to find out the perception of government accountants on current public sector accounting practices and implementation of public sector accounting standards in the Sri Lanka. Public sector accounting practices involve with public expenditure, budget preparation, maintain proper accounting records, assets management, public financial management and provide reports on the public expenditure and revenue. Most of the public sector organizations do not prepare final accounts on accrual basis in the Sri Lanka. Primary data used in this study which data collected from government accountants in Sri Lanka. Mean analysis confirmed that there is moderate level of public sector accounting practices and implementation of public sector accounting standards in the Sri Lanka. Correlation analysis confirmed that there is significant relationship between public sector accounting practices and implementation of public sector accounting standards. Implementation of public sector accounting standards are positively impact on the public sector’s financial reporting practices and assets management practices in the Sri Lanka. Also below 23 percentage of public sector organizations are preparing final accounts on accrual basis. More than 97 percentage government accountants have ability to prepare annual accounts on accrual basis. Government administrators, policy makers and professional institutions should motivate effective and efficient implementation of the public sector accounting standards which will lead to a healthy public sector accounting practices in Sri Lanka. 


2020 ◽  
Vol 20 (2) ◽  
pp. 936-947
Author(s):  
Jamila Chellan ◽  
Maureen Nokuthula Sibiya

Background: South Africa is moving towards National Health Insurance (NHI), which aims to provide access to universal health coverage for all South Africans. The NHI will only accredit and contract eligible health facilities that meet nationally approved quality standards in the public and private sector. Detailed tools for measuring compliance with the National Core Standards (NCS) and Batho Pele principles have been developed and implemented in the public sector. To date and since its implementation in the public sector, very little is known about the national audit tool and the method used to evaluate quality and patient safety standards in private hospitals in eThekwini district. Objective: The aim of the study was to develop an audit tool for relicensing inspection of private hospitals in eThekwini district based on the clinical domains of the NCS and Batho Pele principles. Methodology: An exploratory sequential mixed method research design was used with a qualitative first phase involving 24 nurse managers through purposive sampling. This was followed by a quantitative phase in which a structured questionnaire was administered to 270 nurses who were randomly sampled for the study from 4 hospitals. Results: The results revealed that the NCS and the Batho Pele principles are not fully implemented or evaluated in the se- lected hospitals in eThekwini district. Conclusion: These findings were significant and denoted the need for a standardised clinical audit tool for private hospitals in eThekwini district. Keywords: Audit tool; best practices; patient care; patient rights;, support services.


Atlanti ◽  
2017 ◽  
Vol 27 (1) ◽  
pp. 79-90
Author(s):  
Stefano Allegrezza

The paper is conceptually divided into two parts. The first part examines the issues of simplification and dematerialisation of administrative procedures showing how the only dematerialization of the documentation does not produce concrete and tangible results, as confirmed by the example presented in section 2, so widespread in the public sector as it is paradoxical. Then the errors that typically occur when you start a project of simplification and dematerialization are illustrated and the regulatory framework in Italy with particular reference to the so called “farewell to paper” that was scheduled to begin on August 12, 2016 is analysed. In the second part of the paper a project for simplification and dematerialisation of proceedings for the drafting and signing of the Rector’s decrees and executive measures by the University of Udine is presented which came to a successful conclusion using a document management system integrated in the management information system of documents.


Author(s):  
Ljubinka Joksimovic ◽  
Slavica Manic ◽  
Danica Jovic

Research question: This article considers the problems of measuring public sector innovation by asking the question whether and why interpretation of the achievements regarding the public sector innovativeness might be questionable. Motivation: The most recent literature on public sector innovation reveals two perspectives. One of them is assertion that the public sector suffers an innovation deficit, while the other claims that it is actually more innovative than a common credit. Insights in the results from recent large studies of measuring public sector innovation have shown very high rates of innovations, higher than in private sector (between 50 % and 80 % of respondents have recorded at least one type innovation during the period of two years). The lack of a uniquely, or at least dominant, attitude regarding the above-mentioned standpoints represents the basic inspiration for the actualization of this problem. Idea: The aim of the paper is twofold: 1) to offer an overview of three established theoretical attempts (assimilation, demarcation and integrative) dealing with public sector innovation, in order to present the evolution of the issue; 2) to prove that the inclination to more general over contextually specific understanding of innovation (and vice versa) has an impact both on its operationalization and on the interpretation of the achievements. Findings: In spite of the fact that theoretical considerations show noticeable detachment from assimilation perspective, empirical studies still copy this approach and the associated methodology. Surveys introduced subjectivity through arbitrary interpretation of the innovation concept, choice of research techniques and respondents and using of non-measurable goals as indicators of innovation outputs. Since this has affected and overrated their outcomes, we have found that empirical studies have not provided reliable depiction of the state of affairs regarding the PSI. Contribution: Having presented theoretical and methodological arguments why relying on the assimilation approach is neither the only nor even the most adequate way to answer the question whether the  public sector is more innovative than the private one, we point to the necessity of using the other two approaches, particularly integrative one in order to find a coherent method of PSI measurement.


2021 ◽  
Author(s):  
◽  
Esmé Franken

<p>This mixed method research, in the area of HR and leadership, explores leadership behaviours that foster employee resilience. Resilience is a key capacity in contexts where job demands and challenges are often dynamic and complex, such as in the public sector. This research uses a contemporary definition of resilience, one that views employee resilience as a set of behaviours that help people grow and develop in their jobs, even in the face of challenges. Two questions guide this research: 1. What leadership behaviours enable employee resilience in the public sector?, and 2. How do these behaviours enable employee resilience? This study is situated in the public sector context.  The research consists of five phases. The first phase was a cross-sectional survey of public servants’ views on whether paradoxical leadership behaviours, mediated by perceptions of organisational support, might foster resilience. These connections reflect the correspondence between paradoxical leadership and the dilemmas and paradoxes that arise in public sector work. Phases two and three concerned a series of qualitative studies which identified further leadership behaviours, as well as possible mechanisms and outcomes, and generated an explanatory framework to illustrate how managers can enable employee resilience. This led to the development of the construct resilience-enabling leadership. Phase four gathered feedback on the construct’s validity so that it could be tested quantitatively in a scale. The fifth and final phase tested the resilience-enabling leadership scale (RELS) as a predictor of resilience. It also tested psychometric properties of the scale, including factor structure, and discriminant and convergent validity.  Findings show that a unique combination of leadership behaviours that foster growth, trust and collaboration in employees, is likely to play a pivotal role in developing employee resilience. The RELS is an innovative contribution to organisational scholarship. It represents a leadership model that recognises the changing nature of leadership and responds to the development needs of employees.</p>


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