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1 – 10 of over 77000Mahmud Al Masum and Lee Parker
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…
Abstract
Purpose
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.
Design/methodology/approach
An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).
Findings
This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.
Practical implications
The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.
Originality/value
This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.
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Hasyim Haddade, Askar Nur, Andi Achruh, Muhammad Nur Akbar Rasyid and Andi Ibrahim
Improving the quality of madrasah in the digital era is a must. This can be committed by strengthening aspects of madrasah governance through implementing management strategies…
Abstract
Purpose
Improving the quality of madrasah in the digital era is a must. This can be committed by strengthening aspects of madrasah governance through implementing management strategies that refer more to the integration of technology and Islamic education. This research focuses on madrasah management strategies through the Madrasah Reform program.
Design/methodology/approach
This research uses a case study research design that focuses attention on strategic aspects of developing madrasah through the Madrasah Reform program. The informants in this study were 18 people consisting of three madrasah heads from Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs) and Madrasah Aliyah (MA), five teachers and 10 students. Data collection in this study used in-depth and semi-structured interviews with madrasah heads and teachers regarding the implementation of the Madrasah Reform program and also regarding madrasah management strategies at three levels of education.
Findings
This study shows that the strategy of managing madrasahs through the Madrasah Reform program in three madrasahs in Indonesia has had a positive impact on improving the quality of madrasahs, although there are still aspects that require development.
Research limitations/implications
This research implies that the quality of madrasah in the digital era is determined by management strategies based on the use of educational technology.
Practical implications
This program has implications for the development of the quality of human resources in educational institutions, especially in relation to digital literacy among students and teaching staff. The use of digital technology, which is one of the main projections of the Madrasah Reform program, is continuously able to change the face of education in a more modern direction, both in terms of governance and the learning process, so that the output of this program, especially what occurs at Madrasah Madani, is significant development in the aspects of digital literacy and technology. Which is the main criterion in facing a digital-based educational context.
Social implications
For a policy aspect, the success of the Madrasah Reform program at Madrasah Madani can be used as a blueprint or model for implementing this program in Islamic educational institutions, specifically Madrasas in South Sulawesi and in general at Madrasas throughout Indonesia.
Originality/value
This proves that Madrasah Reform program is a program that can be implemented in madrasahs to improve the quality of madrasah management in the digital era while continuing to carry out simultaneous improvements and evaluations of the program.
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The paper aims to examine the sufficient and necessary conditions upon which the innovative “partial shock model” was implemented in China.
Abstract
Purpose
The paper aims to examine the sufficient and necessary conditions upon which the innovative “partial shock model” was implemented in China.
Design/methodology/approach
The study employs a multi‐method approach, involving a case study of Wuhan city in 2004.
Findings
Evidence suggests that implementation of the partial shock model in state‐owned small and medium‐sized enterprises (SOSMEs) is not only essential, but also feasible. More than 1,000 enterprises in Wuhan have restructured properties, and hundreds of thousands of workers have changed their state‐owned identity, which has resulted in positive social and economic outcomes in SOSMEs.
Practical implications
The paper suggests that there is a need to combine business reorganisation with government's timely intervention so as to overcome potential problems such as unjust occupation of state assets and unfair distribution among different enterprises in the same city.
Originality/value
The paper explores the distinct Chinese experiences in reforms of SOSMEs, which is a relatively under‐researched area of entrepreneurship.
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Helen Dickinson and Jon Pierre
Many developed countries have seen significant reforms of their health systems for the last few decades. Despite extensive investment in these changes, health systems still face a…
Abstract
Purpose
Many developed countries have seen significant reforms of their health systems for the last few decades. Despite extensive investment in these changes, health systems still face a range of challenges which reform efforts do not seem to have overcome. The purpose of this paper is to argue that there are two particular reasons, which go beyond the standard explanations of changing demographics and disease profiles.
Design/methodology/approach
The paper is a commentary based on the literature.
Findings
The first explanation relates to the relationship between substantive health care reform and governance reform. These are intertwined processes and the pattern of interaction has distorted both types of reform. Second, reform has multiple meanings and may sometimes be more of an intra-organizational ritual and routine than a coherent plan aiming to bring about particular changes. As such, part of the reason why reform so frequently fails to bring about change is that it was not actually intended to bring about specific changes in the first place. The limited success of reform in recent years, the authors argue, has been a result of the fact that reform has focused too much on the substantive aspects of healthcare, while ignoring the governance aspect of the sector.
Originality/value
As a result, governance has often been obstructed by interest groups inside the system, resulting in paralysis. The authors conclude by arguing that substantive reform of public organizations without an accompanying reassessment of the governance of these organizations are more likely to fail, compared to more comprehensive reform efforts.
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After three years of economic reform in urban areas, China has beenconfronted with a series of choices. Six of these choices are examined:the focus of the reform, its approach…
Abstract
After three years of economic reform in urban areas, China has been confronted with a series of choices. Six of these choices are examined: the focus of the reform, its approach, its target, the pattern of national economic macro‐management, the macro‐economic policy, and the pace of the reform. It is held that the focus of the reform should be the establishment of a planned commodity economic system, which is the correct target of the reform; such a reform must be carried out step by step, systematically and in the light of an integrated design worked out in advance, with greater paces to shorten the period in which two systems confront each other; the macro‐management of the economy should be carried out by the central authority on the basis of an integrated market rather than administrative decentralisation; the money supply should be controlled in order to create a relatively relaxed environment for reform. On each of the six aspects, other prevailing views are analysed.
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Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In…
Abstract
Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In the area of public budgeting and finance, reform policies have been introduced to improve China's taxation system, budgeting system and intergovernmental fiscal relations. The implementation of these policies has resulted in many changes and improvement to China's society and has also created new challenges to China's future development. This symposium introduction provides a brief review of the development of reform policies and a summary of five articles that examine China's revenue system, public expenditure structure, budgeting control, incentive policy, and education finance.
Reforms set forth in Sarbanes‐Oxley and the NYSE, AMEX, and NASD are designed to prevent the reoccurrence of corporate collapses at companies such as Enron Corp., WorldCom Inc.…
Abstract
Purpose
Reforms set forth in Sarbanes‐Oxley and the NYSE, AMEX, and NASD are designed to prevent the reoccurrence of corporate collapses at companies such as Enron Corp., WorldCom Inc., and Global Crossing Ltd. The purpose of this paper is to discuss the possible impact the reforms may or may not have had in controlling the abuses uncovered in recent corporate failures.
Design/methodology/approach
This paper examines the reforms to corporate governance and the rationale behind the reforms, and examines how the actual governance structures of Enron, WorldCom, and Global Crossing during the years of their accounting scandals compared to the new requirements. It also offers a discussion as to whether the new reforms would have been helpful in preventing management's manipulation of earnings.
Findings
Global Crossing's governance structure would have satisfied a majority of the reforms. Enron's and WorldCom's governance structures would have satisfied less than half of the reforms.
Practical implications
This paper highlights the need for management and shareholders alike to focus on the substance of the reforms and not merely the form of the reforms in order to make meaningful improvements to corporate governance.
Originality/value
This paper should serve as a warning to the investing public. The reforms in and of themselves should not be relied on to prevent future corporate scandals. The reforms, however, do focus the spotlight directly on corporate boardrooms where shareholders can now insist that directors' interests be separate from those of the CEO and upper management.
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The purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms…
Abstract
Purpose
The purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms, including their key approaches and challenges, and the role of the World Bank's Public Sector Accounting and Reporting (PULSAR) Program.
Design/methodology/approach
This is a practitioner's viewpoint, which reflects World Bank and PULSAR Program's publicly available documents and the opinions of a practitioner involved in the implementation of PSA reforms.
Findings
Implementation of PSA reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process of the high-level public officials; and (3) the overall levels of fiscal transparency and public sector accountability and performance. There are several main approaches of the PSA reform implementation that could be observed across the globe. In practice, many countries and different jurisdictions face multiple challenges associated with PSA reform implementation. The World Bank and PULSAR Program in particular represent a valuable source of knowledge generation and sharing, and also acts as a catalyst for promoting PSA reforms in beneficiary countries.
Research limitations/implications
The limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.
Social implications
A practitioner's engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector accounting.
Originality/value
The article provides a practitioner's input on the relevance of PSA reforms and their key challenges.
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The purpose of this paper is to present the contexts for the four papers selected in the area of policy and institutional reforms in India. The two decades of reforms in India…
Abstract
Purpose
The purpose of this paper is to present the contexts for the four papers selected in the area of policy and institutional reforms in India. The two decades of reforms in India have lead to research from multiple perspectives and have thrown up rich repository of knowledge; and the selected papers form part of its continuum. The paper presents a brief overview on the aspects and thrust of these reforms in developed economies, and the learnings. This overview provides the frameworks for understanding reforms in emerging economies. There have been gains but it is still being debated. But, what is concerning policy makers and academicians is the pressure from developed economies and global think tanks to mimic them, when the advantages are still unclear.
Design/methodology/approach
This paper provides a conceptual overview and tries to present the overall framework in which the four papers have to be appreciated. The context itself is tuned to the focus of these papers. The selected papers cover a wide spectrum of domain and reform interventions. The approach is to weave together these papers around the theme of policy and institutional reforms in terms of instruments of interventions and their effectiveness. It also throws up issues for future research.
Findings
This paper can summarize the findings of these studies it emerges that various attempts are being in the realm of reform with different levels of effectiveness. These are also in different stages of implementation. The papers indicate that while there are gains from reforms, the full potential could not be reached or it is too early to say.
Originality/value
The relevance of this paper and the four papers that it presents are at two levels. First is the direct learning from these studies in their areas of focus. Second is in terms of discerning the common thread of reforms that runs through these papers; in terms of their content, implementation, and effectiveness. These attempts are fairly representative of the reform story that is emerging from India.
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