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Purpose - The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standar...
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Purpose - The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach - Based on the prior literature, this paper develops a framework to highlight the importance of accrual based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis. Findings - In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process. Originality/value - Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.
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Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in prog...
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Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these public services now are significantly managed, delivered and governed by private and third sector organisations. Design/methodology/approach – The paper employs a literature-based analysis and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a descriptive meta-analysis of the characteristics of the research will be discussed. Finally, a conceptual analysis of the selected literature will be used to evaluate the field and address a possible future research agenda. Findings – The descriptive analysis highlights that among the research papers reviewed several interesting patterns emerged concerning public service research. Also, the dominance of Australasia and UK research was noted. The extent of research in different levels of government/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are considered, management accounting remained the most researched area of interest. Research limitations/implications – The paper only considered research within eight selected journals and over the period 1992 to 2006. Therefore, for instance, US mainstream public sector accounting research has not been reviewed. Originality/value – The main implications of the paper are that “contextual” public service accounting research has a strong tradition and, through the process of reflection and critique of the body of work, several important insights are provided in order to highlight areas for further research and policy development.
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The increased establishment of semi-autonomous agencies in most countries from the 1980s on has been justified by claims of expected improvement in public sector performance. Empirical research to test these claims has been scarce...
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The increased establishment of semi-autonomous agencies in most countries from the 1980s on has been justified by claims of expected improvement in public sector performance. Empirical research to test these claims has been scarce, based on single cases and showing mixed results. This study tests these claims at the macro level in twenty countries using a range of indicators and variables. Overall, we find a negative effect of agencification on both public sector output and efficiency. This refutes the economic claims about agencification.
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Purpose - This paper aims to present an analysis of the nature and determinants of corruption,
using recent data to clarify the nature of the corruption phenomenon and answer the question of
whether corruption can categorically ...
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Purpose - This paper aims to present an analysis of the nature and determinants of corruption,
using recent data to clarify the nature of the corruption phenomenon and answer the question of
whether corruption can categorically be said to be a problem requiring public sector reform, or is a
consequence of it.
Design/methodology/approach - The paper analyses data on corruption in relation to the timing
of the introduction of public sector reform in recent economic transitions, and examines the persistence
of increased corruption following the introduction of reforms.
Findings - The theoretical model suggests that events that negatively affect administrators in
positions of trust create some reactive tendency towards corruption, and this is supported by the
evidence from transition economies. There is a significant increase in corruption following transitional
economies' public sector reform, and this demonstrates an unusual degree of persistence even after
general institutional reforms have been completed.
Research limitations/implications - Further research could try alternative measures of
corruption, instead of "perceptions" data analysed here, and examine the strength of persistence
across a larger set of countries to test the confounding effect of other institutional reforms in the
transition countries examined.
Practical implications - The costs of new public management reform programmes are broader
than is currently suggested, and significant short- to medium-term deterioration might be expected in
the aftermath of reform.
Originality/value - The paper provides a new approach to corruption research examining the
importance of the corruption "tipping points" of individual administrators and how these are
significant in modelling corruption.
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Purpose - The purpose of this paper is to present the main themes in this special issue focusing on the impact of transformations in the global economy on public management. Design/methodology/approach - This paper takes the from ...
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Purpose - The purpose of this paper is to present the main themes in this special issue focusing on the impact of transformations in the global economy on public management. Design/methodology/approach - This paper takes the from of a presentation of articles in this special issue. Findings - The paper finds that focusing on examples form Europe and North America, public management adaptability varies across states and regions. Capacity is identified as an important indicator of adaptability. Originality/value - The paper introduces an issue that highlights concrete examples of adaptability in public management. It opens the door to further research tracing linkages between changes in the global environment and the practice of public management.
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Public sector employment relations are at the centre of the Troika's programmes for Greece. These require a reduction of primary public expenditure by 10 percent of GDP, a total redesign of public services and massive privatizatio...
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Public sector employment relations are at the centre of the Troika's programmes for Greece. These require a reduction of primary public expenditure by 10 percent of GDP, a total redesign of public services and massive privatizations. Public wages have been subject to incremental cuts, together with moves towards weakening the special status of public sector employment. It remains an open question whether the urgent pressure to reduce public expenditure through successive quantitative adjustments may result in successful structural reforms towards a leaner and more efficient public sector.
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Purpose - The purpose of this paper is to clarify the relationship between administrative reform in Portugal and the impacts on the dependence of local governments in the face of budgetary resources of state and local municipal re...
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Purpose - The purpose of this paper is to clarify the relationship between administrative reform in Portugal and the impacts on the dependence of local governments in the face of budgetary resources of state and local municipal revenue collection, which is understood as a form, among others, participation civil society in local public policies. Design/methodology/approach - The study opts for an exploratory analysis using the grounded theory approach, including the use of data relating to local government structures and partnerships with the private sector, based on the main lines of the public administration reform. The data were supplemented by documentary analysis, including legislative documents and papers in specialized area of administrative decentralization and civil society participation in local public policies. Findings - The paper provides empirical insights about how the increased participation of civil society in local public policies is associated with less reliance on state budgets and a greater number of local managerial structures. Research limitations/implications - Due to the chosen research approach, the results cannot be generalized. A comparative study between several countries could bring several interesting insights. Social implications - The paper includes implications for economic and social development of new public policies in the context of administrative reforms. Originality/value - This paper makes several theoretical and empirical contributions on this research field specially about local public manager's decisions for financial resources transfers within the active policy of sustainable local development.
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Purpose - Despite the vast amount of literature covering the concept of leadership, it remains contentious, under-conceptualised and often uncritical. The purpose of this paper is to question the validity of the concept and disput...
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Purpose - Despite the vast amount of literature covering the concept of leadership, it remains contentious, under-conceptualised and often uncritical. The purpose of this paper is to question the validity of the concept and dispute its application. Design/methodology/approach - The paper reviews what the idea of leadership means, how it relates to competing accounts of management in the public services, and what value it adds. Findings - There is no evident reason why the supposed roles, tasks, or qualities of "leadership" either need to be or should be concentrated in the person of a leader; the tasks involved in "leading" an organisation are not in fact the tasks of motivation, influence or direction of others which are at the core of the literature; and there is no reason to suppose that leadership is a primary influence on the behaviour of most organisations. Practical implications - In the context of the public services, there is no set of skills, behaviours or roles that could be applied across the public services; the emphasis in leadership theory on personal relationships may be inconsistent with the objectives and character of the service; and the arrogation to a public service manager of a leadership role may be illegitimate. Originality/value - The argument here represents a fundamental challenge to the concept of leadership, its relevance and its application to public services.
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Purpose - This paper aims to investigate public sector reform (PSR) initiatives in Kazakhstan, and how such reform efforts have helped the government to be more responsive to the needs and demands of the citizens. Design/methodo...
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Purpose - This paper aims to investigate public sector reform (PSR) initiatives in Kazakhstan, and how such reform efforts have helped the government to be more responsive to the needs and demands of the citizens. Design/methodology/approach - The paper examined four key PSR initiatives: decentralization, Civil Service reform, e-governance, and civil society in improving governance in post-Soviet Kazakhstan. Findings - In light of Kazakhstan government's efforts to reform the public sector, the study finds that substantial progress has been made in improving its service delivery systems and enhancing good governance. Research limitations/implications - The study is an investigation of four out of several PSR initiatives aimed at improving good governance. Originality/value - The study provides insights into how aspects of PSR can be fundamentally useful in promoting good governance.
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Corporate branding requires organizations to focus on uniqueness and differentiation. At the same time, public institutions must provide equal services in order to gain legitimacy. Hence, corporate branding in the public sector or...
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Corporate branding requires organizations to focus on uniqueness and differentiation. At the same time, public institutions must provide equal services in order to gain legitimacy. Hence, corporate branding in the public sector organizations has to handle two concerns simultaneously - securing legitimacy and building reputation. We examine this tension through interviews with communication managers in Norwegian hospitals. Despite large investments in techniques borrowed from corporate branding, the informants were reluctant to talk about branding. Instead, they were more oriented towards the universal character of their hospitals. Four explanations are put forward for why branding has an ambiguous position in Norwegian hospitals.
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