Corporate Governance and Reliability of Financial Reporting in Central Government Agencies

The objective of this paper is to determine the effects of the corporate governance practices of central government agencies on the reliability of financial reporting. There has been a considerable growth of these agencies across countries, and there are no studies about the relationship between the features of their corporate governance and the level of reliability of their financial reports. This paper provides evidence of systematic upward earnings management by agencies that apply the Private Sector Chart of Accounts to improve their financial performance and to compensate for the reduction of revenues during the worst years of the financial crisis. The results also show that abnormal accruals have a significant and inverse relationship with the percentage of independent directors and women on the boards, i.e., diversity improves the reliability of the financial information of these entities. El objetivo de este trabajo es determinar los efectos que tienen las prácticas de gobierno corporativo de las agencias públicas estatales sobre la fiabilidad de su información financiera. Se ha producido un considerable aumento de estas agencias en muchos países; sin embargo, no hay estudios sobre la relación entre las características de su gobierno corporativo y el nivel de fiabilidad de sus estados financieros. Este artículo proporciona evidencia de que hay una estrategia de aumentar el resultado entre las agencias que aplican el Plan General de Contabilidad, para mejorar su rendimiento financiero y compensar la reducción de ingresos durante los peores años de la crisis financiera. En relación al gobierno corporativo, los resultados también muestran que los devengos discrecionales tienen una relación inversa significativa con el porcentaje de consejeros independientes y mujeres en los consejos, esto es, la diversidad del consejo mejora la fiabilidad de la información financiera de estas entidades.

Weakening the Strong Mayor: Partisan Division and Presidential Intervention in Istanbul

Istanbul, the leading city of Turkey, is a good case for analyzing the conflictual relations of the mayor with the city council and the central government. Istanbul had been governed by the mayors from the ruling party, the Justice and Development Party ( Adalet ve Kalkınma Partisi; AKP) and its predecessor parties since 1994. In the local elections held in March 2019, which was repeated only for Istanbul after two months with a highly suspicious decision by the Supreme Election Board, the AKP lost this city. Ekrem İmamoğlu, the mayor of Istanbul, has harsh relations with the city council, which is dominated by the AKP and its alliance party, the Nationalist Movement Party ( Milliyetçi Hareket Partisi; MHP). What exacerbates this situation is the partisan intervention of the increasingly authoritarian central government that weakens the mayor's position. The mayor tries to counterbalance the power of the city council and central government agencies through livestreaming the city council meetings and attracting civic engagement on his side. This article is expected to contribute to the literature on mayoral leadership, partisan constraints to mayoral powers as well as the mayor's strategies against the authoritarian intervention of the central governments. Mayor İmamoğlu's strategies and measures adopted for overcoming the efforts of blocking his agenda by both the council and central government might inspire other mayors experiencing similar partisan constraints.

Agency Autonomy and Organizational Interaction

This research contributes to the ongoing debate on the relationship between agency autonomy and organizational interaction. A comparative design that includes agency managers in Norway and Sweden describing organizational interaction, the measures used and their perceived quality, is applied. Based on observed significant country-related effects, a main conclusion is that strong formal and organizational safeguards of agency autonomy appear to produce positive views on organizational interaction. The unusually strong and clear boundaries that underpin the autonomy of Swedish central government agencies lowers the risks of interacting with others, protecting both turf and mandate.

Student’s Perception toward Online Classes during COVID-19 Pandemic - Hotel Management Students

COVID-19 (‘CO' stands for corona, 'VI' for the virus, and 'D' for disease) has been categorized as a pandemic in March 2020 by WHO. Due to this pandemic, the academic institutions were closed on orders by various state and central government agencies of India. The academic institutions were shut down in between the running academic session. Thus the teachers adopted various online modes for conducting classes to cover the syllabus which was pending. With the help of various technological tools like Zoom, Cisco, Google meet, etc., the academic institution could cover their syllabus. This study was performed to study the student’s perception toward the online classes during COVID-19 Pandemic. The study was performed on the present students who are pursuing Hotel management courses at undergraduate and postgraduate levels from various academic institutions of India. Keywords: COVID-19, Academic, Online classes, perception, Hotel management, Institutions.

Technology Use by Urban Local Bodies in India to Combat the COVID-19 Pandemic

This article provides a comprehensive review of the use of information and communication technologies by urban local bodies in India in their war against the COVID-19 pandemic based on a detailed survey conducted during the pandemic period. India reported its first case of COVID-19 in late January, and government authorities have been on a war footing since then to curb the spread of the virus. Following a tradition that has been instilled within government agencies since the Modi Government came into power in 2014, local, state, and central government agencies turned to a widespread use of geospatial, surveillance and information and communication technologies as part of a strategy to monitor and track movement, manage individuals, and enforce quarantine norms. However, several important questions arise from the blind use of technology that remain unanswered. The use of technology by government agencies raise key questions on privacy, civil liberties, and suitability and viability of their use.

Transitioning Service Design within Government: An exploration of how the role of Service Design within Central Government agencies might benefit from Transition Design as a key artbiter of social change

<b>This research considers how Transition Design, an emergent design provocation, could be used to grow the role of Service Design within New Zealand Central Government. Leading this investigation is the assertion that currently within Central Government agencies a re-evaluation and re- scoping of the contributions that Service Design can make towards the resolution, mitigation or navigation of the complex social, cultural, political and economic issues these agencies now face is required. This study also asserts that Service Design could play a more impactful role within Central Government as an arbiter of change. To achieve this, the role of Service Design needs to be redefined and service designers’ skills recalibrated. This research considers how Transition Design could be used to achieve this aim. </b><p>Transition Design, as a provocation not a manifesto, challenges the existing paradigms which characterise Service Design and illuminates radical pathways for societal transitions to more sustainable futures. This study identifies opportunities within New Zealand Central Government structures, systems and processes to use Transition Design as a model to challenge existing modes and having done so, enable more radical social and environmental change. </p> <b>A critical component of this research is a series of interviews conducted with Service Design practitioners currently working within or alongside New Zealand Central Government. These interviews were analysed and used to help define areas or stages of Service Design that TransitionDesign interventions could be tested against. Importantly, these interviews also served to develop new models that illustrated areas in which Transition Design methods or ideologies could be applied within the Central Government context. A second round of interviews critiqued the practical application of Transition Design within current and towards future Service Design practice. Having identified many of the key barriers currently limiting the effectiveness of Service Design and service designers working within Central Government, this research posits that the provocations exhibited within Transition Design will go a long way to enabling the expansion of both Service Design’s role and service designer’s capacities, capabilities in the resolution, mitigation and navigation of the complex social, cultural, political and economic issues that need to be addressed by New Zealand </b><p>Central Government. </p>

Transitioning Service Design within Government: An exploration of how the role of Service Design within Central Government agencies might benefit from Transition Design as a key artbiter of social change

<b>This research considers how Transition Design, an emergent design provocation, could be used to grow the role of Service Design within New Zealand Central Government. Leading this investigation is the assertion that currently within Central Government agencies a re-evaluation and re- scoping of the contributions that Service Design can make towards the resolution, mitigation or navigation of the complex social, cultural, political and economic issues these agencies now face is required. This study also asserts that Service Design could play a more impactful role within Central Government as an arbiter of change. To achieve this, the role of Service Design needs to be redefined and service designers’ skills recalibrated. This research considers how Transition Design could be used to achieve this aim. </b><p>Transition Design, as a provocation not a manifesto, challenges the existing paradigms which characterise Service Design and illuminates radical pathways for societal transitions to more sustainable futures. This study identifies opportunities within New Zealand Central Government structures, systems and processes to use Transition Design as a model to challenge existing modes and having done so, enable more radical social and environmental change. </p> <b>A critical component of this research is a series of interviews conducted with Service Design practitioners currently working within or alongside New Zealand Central Government. These interviews were analysed and used to help define areas or stages of Service Design that TransitionDesign interventions could be tested against. Importantly, these interviews also served to develop new models that illustrated areas in which Transition Design methods or ideologies could be applied within the Central Government context. A second round of interviews critiqued the practical application of Transition Design within current and towards future Service Design practice. Having identified many of the key barriers currently limiting the effectiveness of Service Design and service designers working within Central Government, this research posits that the provocations exhibited within Transition Design will go a long way to enabling the expansion of both Service Design’s role and service designer’s capacities, capabilities in the resolution, mitigation and navigation of the complex social, cultural, political and economic issues that need to be addressed by New Zealand </b><p>Central Government. </p>

Legal Advice in Crisis Training for Government Lawyers

This chapter describes a pioneering effort: an academic-practitioner partnership between the Office of Chief Counsel of the US Federal Emergency Management Agency (FEMA) and a multidisciplinary team of university-based experts to develop usable, trainable knowledge and skills designed to improve the ability and performance of government lawyers under highly challenging conditions. The methodology and results—training designs and good practice models—of the FEMA Legal Advice in Crisis project are summarized. Furthermore, the chapter addresses the question of whether challenges and good practices for crisis lawyering identified through empirical research focusing on US government leaders and lawyers are unique to the United States or whether they also apply to a significant extent to other highly developed countries as well such as Sweden. The results of an ongoing parallel initiative linking the Swedish Civil Contingencies Agency (MSB), the Swedish Defense University, and a growing network of government lawyers serving both Swedish central government agencies and county boards demonstrate the potential relevance of “localized” versions of the Legal Advice in Crisis framework and instructional design in non-US settings as well.

Relationship between Managers’ Support and Training Application with Motivation to Learn as Mediator

This study aims to assess the association between managers' support, motivation to learn, and training application. The survey method utilizes to collect data from employees at Central Government Agencies in Putrajaya, Malaysia. The SmartPLS was employed to evaluate the quality of survey questionnaire data and test the research hypotheses. SmartPLS path analysis model's findings displayed that managers' support affects training application by the mediation with motivation to learn. This finding provides essential recommendations that practitioners may use to understand different motivations to learn and formulate a training master plan that may inspire employees to maintain and accomplish their organizations' strategies and goals in times of global competition and economic uncertainty.JEL Classification: M53, M54How to Cite:Mohamad, N. I., Ismail, A., & Nor, A. M. (2021). Relationship Between Managers’ Support and Training Application with Motivation to Learn as Mediator. Etikonomi, 20(1), 119 – 136. https://doi.org/10.15408/etk.v20i1.15231.