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Article
Publication date: 28 October 2021

Ana Yetano and Daniela Sorrentino

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Abstract

Purpose

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Design/methodology/approach

Adopting the hybridity concept and resorting to stakeholder theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and private organizations operating in the same industry. European national news agencies are selected as units of analysis and an extensive web content analysis is performed on three categories of information.

Findings

SOEs are found to disclose a broader spectrum of information than private organizations, and differences between them have been found. Nevertheless, both financial and non-financial disclosures are underdeveloped in the two organizational types.

Research limitations/implications

This paper illustrates how hybridity explains SOEs’ accountability disclosure patterns. Results could not be complemented through information on disclosure through alternative channels. Future studies are encouraged to perform simultaneous comparisons among hybrid, public and private organizations, as well as considering industry specifics.

Practical implications

As web accountability disclosure helps to address the demands of distant stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine democratic accountability relationships.

Originality/value

This paper contributes to the ongoing debate on the accountability mechanisms and style of SOEs. Using a framework for hybrid organizations provides an understanding of how SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional space.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 1 June 2021

Marta Melguizo-Garde and Ana Yetano

International education is one of the largest and fastest growing economic sectors in the world. Degree-seeking students have become a large and growing export…

Abstract

International education is one of the largest and fastest growing economic sectors in the world. Degree-seeking students have become a large and growing export opportunity. Asian countries, especially China, are amongst the top countries sending students out, as a result, most countries aim to attract their students. Nevertheless, moving from Asian countries to the western ones is not an easy move. Chinese students face different types of challenges that need to be analysed to smooth their adaptation. This chapter analyses their performance, satisfaction and the challenges – pedagogical, language, cultural – they face to deploy the appropriate strategies to reduce failure and drop-out. Results show that the first 2 years are key for they adaptation. Language is the main barrier, it seems that the time devoted prior to their universities studies and their integration with national students is still a pending task.

Details

Global Perspectives on Recruiting International Students: Challenges and Opportunities
Type: Book
ISBN: 978-1-83982-518-7

Keywords

Content available
Book part
Publication date: 1 June 2021

Abstract

Details

Global Perspectives on Recruiting International Students: Challenges and Opportunities
Type: Book
ISBN: 978-1-83982-518-7

Content available
Article
Publication date: 13 March 2007

281

Abstract

Details

Management Decision, vol. 45 no. 2
Type: Research Article
ISSN: 0025-1747

Article
Publication date: 20 August 2018

Beatriz García-Juan, Ana B. Escrig-Tena and Vicente Roca-Puig

The purpose of this paper is to contribute to the understanding of how to raise organizational performance in public sector organizations through human resource…

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Abstract

Purpose

The purpose of this paper is to contribute to the understanding of how to raise organizational performance in public sector organizations through human resource management. Specifically, this paper aims to investigate the link between structural empowerment and organizational performance, and the mediating role of the psychological empowerment of employees.

Design/methodology/approach

The authors apply multilevel structural equation modeling using a sample of 103 local governments’ managers and 461 employees from Spain.

Findings

The results show that structural empowerment is positively associated with organizational performance. Surprisingly, this relationship is not mediated by psychological empowerment, although it is a powerful antecedent of organizational performance.

Originality/value

In the context of new public management, structural empowerment emerges as a useful component of human resource management for improving organizational performance in public sector organizations. Nevertheless, scant research has combined structural empowerment practices and employees’ feelings of empowerment, which would create a global view to shed light on their role to increase organizational performance. Therefore, this paper examines the mediating function of psychological empowerment (individual level) in the structural empowerment–organizational performance link (organizational level) in the context of public sector organizations.

Article
Publication date: 17 December 2021

Andreea Hancu-Budui and Ana Zorio-Grima

Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector…

Abstract

Purpose

Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency.

Design/methodology/approach

The authors apply quantitative methodology for clustering by means of multidimensional scaling and regressive ordinary least square (OLS) and logistic models.

Findings

The authors' results show that SAIs from veteran EU member states (MSs) are more similar amongst them and the same applies to SAIs from Nordic countries, Baltic countries, Western Mediterranean countries and Eastern countries. The authors also perform additional analysis focussing on currently relevant issues such as gender equality, age, environment or the sustainable development goals (SDGs), concluding that the younger the institutions' staff, the more transparent the institutions are. The authors also find that more transparent SAIs report on environmental audits, more prone to cover the SDGs in their audits.

Research limitations/implications

The research is limited in purpose and scope because data cover only Europe. Given the limited number of observations (29), it does not have prospective purposes but only explanatory ones. The authors' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality.

Practical implications

The research is also of interest for public auditors because it offers them information that may help them improve their activity and find institutional synergies, as the dataset is available to public auditors.

Social implications

From a social view point, the paper shows that public auditors perform work on topics of interest for the citizens.

Originality/value

The dataset compiled for the research offers extensive data and a wide variety of attributes defining European SAIs and may offer future opportunities for research from different perspectives.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 9 March 2012

Mary Lee Rhodes, Lucia Biondi, Ricardo Gomes, Ana I. Melo, Frank Ohemeng, Gemma Perez‐Lopez, Andrea Rossi and Wayhu Sutiyono

This paper seeks to extend the analysis of performance management regimes by Bouckaert and Halligan to other countries in order to contribute to the developing theory of…

6940

Abstract

Purpose

This paper seeks to extend the analysis of performance management regimes by Bouckaert and Halligan to other countries in order to contribute to the developing theory of forms and challenges in public sector performance management.

Design/methodology/approach

The state of performance management and the context in which it has evolved is assessed in seven different countries using dimensions drawn from Bouckaert and Halligan's work along with elements from earlier work by Pollitt and Bouckaert. These are summarized in a table and comparisons made to generate additional insights into the factors that influence the shape and speed of public management evolution.

Findings

The paper finds that the Bouckaert and Halligan framework for analyzing public sector performance management is useful, albeit with some modifications. Specifically, it finds that administrative culture is a key factor influencing the speed of reform and that the attitude of elites (politicians and civil servants, in most cases) is also a vital piece of the puzzle that was not included in Bouckaert and Halligan, but did appear in the earlier framework of Pollitt and Bouckaert. It also finds evidence that economic and political crises occurring together accelerate the introduction of integrated performance management systems, but that trust in government does not appear to be a significant factor. Finally, the paper observes that, absent political crisis/commitment, governments will prioritise “external” performance measures such as customer service, participation and transparency objectives over “internal” performance measures such as financial, staff management and whole of government reporting.

Originality/value

The countries studied provide a rare insight into lesser‐known performance management regimes and the use of the Bouckaert and Halligan framework allows for comparisons to earlier (and future) research. The findings will be of interest to scholars in public administration reform and performance management.

Details

International Journal of Productivity and Performance Management, vol. 61 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

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