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Article
Publication date: 28 February 2024

Daniel Dramani Kipo-Sunyehzi, Abdul-Fatawu Abubakari and John-Paul Safunu Banchani

This study aims to focus on public policy concerning the implementation of public procurement policies in Nigeria and Ghana toward achieving value for money in the procurement of…

Abstract

Purpose

This study aims to focus on public policy concerning the implementation of public procurement policies in Nigeria and Ghana toward achieving value for money in the procurement of goods, services and works. It specifically analyzes some major administrative challenges Nigeria and Ghana are faced with in the administration/implementation of public procurement policies toward achieving value for money. It looks at the relationship between the state (regulatory authorities) and substate (procurement entities) in the public sectors of Nigeria and Ghana.

Design/methodology/approach

A comparative case study approach is adopted, where the two countries are compared in terms of achieving value for money. Data was collected from multiple sources, including in-depth interviews. The use of official documents and direct observations at the procurement regulatory authorities and entities’ premises.

Findings

This study found Nigeria often used the four Es – economy, efficiency, effectiveness and equity while Ghana mainly used the traditional five rights (right quantity, right quality, right price, right place and right time) as their criteria for ensuring value for money. The major administrative challenges found include corruption, low capacity of procurement personnel and poor knowledge of the procurement laws.

Social implications

It recommends effective collaboration between government and civil society groups in the fight against corruption in procurement-related activities, with the implication that there is a need for periodic training for public procurement officials.

Originality/value

It adds to the field of public procurement in terms of value for money in the procurement of goods, services and works in developing countries context.

Details

Journal of Public Procurement, vol. 24 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 14 February 2024

Benedict Ansere, Joshua Ayarkwa, Michael Nii Addy, Dickson Osei-Asibey and Ivy Maame Abu

This study aims to assess the awareness and knowledge level of procurement officers (POs) in Ghanaian tertiary educational institutions regarding sustainability in general and…

Abstract

Purpose

This study aims to assess the awareness and knowledge level of procurement officers (POs) in Ghanaian tertiary educational institutions regarding sustainability in general and specifically on environmental sustainability in the Public Procurement Act 2003 (Act 663) as amended.

Design/methodology/approach

Through purposive sampling technique and face-to-face interviews using semi-structured open-ended questions, qualitative data was collected from 19 POs who are well vested in the procurement profession and willingly agreed to partake in the research. The qualitative data were analyzed using content analysis technique to help organize and elicit meaning from the data collected and to draw realistic conclusions from it.

Findings

The results showed that most POs were aware of the Public Procurement Act 2003 (Act 663) as amended, primarily through seminars and workshops organized by the Public Procurement Authority. The interviewees demonstrated a good understanding of sustainable procurement, considering its social, environmental and economic aspects. However, one respondent primarily associated sustainability with only environmental issues. The POs were, however, of the view that the Amended Act 914 (2016) does not give detailed highlights on environmental sustainability, making implementation very difficult, especially regarding the procurement of goods. Overall, the findings indicate a positive level of environmental sustainability awareness and knowledge among the interviewed POs regarding the Public Procurement Act 2003 (Act 663) as amended.

Social implications

The findings from the study could be used by policymakers to strategize educational campaigns by using the POs’ knowledge and awareness to the implementers of Act 663 (2003) as amended to effectively ensure environmental sustainability in procurement practices. The findings from the study have also contributed to the literature on procurement policy by drawing the attention of policy formulators to give equal attention to all the sustainability pillars, i.e. social, economic and environmental. This would consequently help the implementers to contribute to achieving sustainable development.

Originality/value

This study is one of the few empirical qualitative types of research seeking the views of POs in tertiary educational institutions in Ghana on sustainability and environmental sustainability as enshrined in the Public Procurement Act 2003 (Act 663) as amended. The findings give positive feedback to policymakers on the knowledge and awareness level of the POs on environmental sustainability and highlight the importance of awareness programmes and educational initiatives by the Public Procurement Authority and other stakeholders to ensure compliance with the Act.

Details

Journal of Public Procurement, vol. 24 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Open Access
Article
Publication date: 2 April 2024

Șerban Filipon and Violeta Simionescu

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts…

Abstract

Purpose

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

Design/methodology/approach

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

Findings

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Social implications

Competency frameworks can uphold societal objectives through public procurement.

Originality/value

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

Abstract

Purpose

Competency frameworks can support public procurement capacity development and performance. However, literature on connecting professionalisation with national procurement contexts is limited. This paper aims to explain and conceptualise recent Romanian experience with developing bespoke competency frameworks at national level for public procurement that reflect the features of the Romanian public procurement system. The approach used could guide in broad-brush, mutatis mutandis, other (national) public procurement systems with comparable features, mainly those seeking a shift from a rather administrative function of public procurement towards a strategic function.

Design/methodology/approach

This case study reflects on the methodology used for analysing the Romanian public procurement environment in EU context to develop bespoke professionalisation instruments, and on ways to integrate competency management approaches in Romanian public procurement culture. That methodological mix has been mainly qualitative and constructionist, within an applied research approach. It combined desk research with empirical research and included legal research in this context.

Findings

A principled, methodological and pragmatic approach tailored to the procurement environment in question is essential for developing competency frameworks capable to resonate to and address the specific practical needs of that procurement system.

Social implications

Competency frameworks can uphold societal objectives through public procurement.

Originality/value

Using valuable insights into the development of the Romanian public procurement competency frameworks, the paper provides a conceptual framework for instilling competency management approaches to public procurement professional development where the latter is governed by a rather distinct, public administration, paradigm. This conceptual framework can guide other public procurement systems and stimulate further research.

Article
Publication date: 8 March 2024

Henrik Gislason, Jørgen Hvid, Steffen Gøth, Per Rønne-Nielsen and Christian Hallum

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to…

Abstract

Purpose

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Details

Journal of Public Procurement, vol. 24 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 14 June 2024

Chris Lonsdale and Nicholas le Mesurier

This paper aims to explore how social procurement (SP)-related capabilities might be developed within public authorities.

Abstract

Purpose

This paper aims to explore how social procurement (SP)-related capabilities might be developed within public authorities.

Design/methodology/approach

The paper utilizes qualitative research, based upon an inductive research design. This leads to a model to inform future research and practice.

Findings

Within the context of a “disconnected and nascent institutional field of practice” (Loosemore et al., 2023), the research generated rich data illustrating how certain English public authorities have developed relatively mature SP capabilities and applied them within the procurement process. The former included the appointment of “champions”; the founding of groups/units; training using webinars, online resources and case studies; “toolkits”, including policy documents, process guidance and measurement tools and networking. The latter included consultation with social value recipients and close engagement with both internal stakeholders and suppliers. The research also revealed the internal political skills of “champions”, as SP challenges incumbent logics regarding procurement objectives and practices.

Practical implications

First, the paper provides a potential roadmap for organisational capability development. Second, the research makes clear that public authorities should not seek to reinvent the capability wheel. Engagement with peers, advisory bodies, established “toolkits”, etc. is imperative, with much expertise publicly available. Third, it also suggests that smaller public authorities might seek to act as part of a consortium rather than go it alone, given the investment required for effective SP. Fourth, the research showed that practitioners need to understand SP as not simply a development challenge but also a political one.

Originality/value

The paper contributes to the literature by analysing SP from the largely overlooked resource-based perspective, by providing rich data on buy-side practice, by usefully adding to the literature's emerging “practice theme” and by offering guidance to buy-side managers within public authorities.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 17 June 2024

Sebastian Jarzębowski, Christopher Mondy, Izabela Dalewska-Mądra and Matias Enz

Like a well-designed procurement strategy, a well-designed rolling stock strategy promotes the development of a railroad company and contributes to its competitive advantage…

Abstract

Purpose

Like a well-designed procurement strategy, a well-designed rolling stock strategy promotes the development of a railroad company and contributes to its competitive advantage. Effective implementation of the rolling stock strategy enhances the likelihood of enjoying the benefits of the strategy’s design. A successful implementation relies on the strategy being known, understood, controlled and communicated to the entire organization.

Design/methodology/approach

The research consists of an extensive literature review as well as a series of workshops with rolling stock suppliers, railway authorities and representatives and rail users.

Findings

This paper presents a collection of solutions for passenger rail rolling stock procurement. The authors offer guidance to the strategic procurement of rolling stock in the European Union (EU) and propose key performance indicators to measure the effectiveness of a rolling stock strategy.

Research limitations/implications

While this study presents a thorough evaluation of rolling stock procurement practices, it is limited by its geographic isolation. Future studies should compare the procurement practices discussed here to others in the EU, as well as in North America, South America and Asia. Additionally, this study focused on the passenger rail segment. Passenger transport is an important function of the rail network in the EU, but future research should expand the assessment of rolling stock procurement strategies to freight rail as well.

Originality/value

Overall, this work provides visibility into common rolling stock procurement practices in complex EU railway markets. This work expands the literature through a review of these practices and through enabling research into best practices or a commonly accepted procurement model.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 3 July 2023

Siraj Ahmed, Jukka Majava and Kirsi Aaltonen

The purpose of this study is to investigate the benefits and challenges of implementing circular economy (CE), as well as shed light on the influence of procurement strategy in CE…

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Abstract

Purpose

The purpose of this study is to investigate the benefits and challenges of implementing circular economy (CE), as well as shed light on the influence of procurement strategy in CE implementation in construction projects.

Design/methodology/approach

A qualitative research approach with abductive reasoning was adopted. The empirical data were collected from the construction industry in the United Arab Emirates (UAE).

Findings

The results reveal that clients, consultants and contractors have limited awareness, knowledge and motivation to implement CE in construction projects. The absence of incentives to design projects following CE principles, lack of involvement of contractors and suppliers, non-use of materials that use CE principles and current procurement strategies are the main challenges for the implementation of CE in the UAE.

Originality/value

Previous research offers limited knowledge on CE and its implementation in construction projects particularly from a procurement strategy perspective. The findings of the study provide new knowledge of the benefits, challenges and role of procurement strategy for implementing CE. It is suggested that collaborative and partnering-based procurement methods are needed to facilitate the effective implementation of CE.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Content available
Book part
Publication date: 1 July 2024

Abstract

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Article
Publication date: 6 October 2023

Hawa Ahmad, Suhaiza Ismail and Zamzulaila Zakaria

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of…

Abstract

Purpose

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of the private finance initiative (PFI) implementation in Malaysia.

Design/methodology/approach

In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis.

Findings

It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country.

Originality/value

The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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