Search results
1 – 10 of over 2000Naidi Faisal, Nurhafni, Putri Murdiana and Zulhilmi
Purpose – This research analyzes and describes the implementation of the North Aceh Regency education budget policy for improving the quality of education in relationship to the…
Abstract
Purpose – This research analyzes and describes the implementation of the North Aceh Regency education budget policy for improving the quality of education in relationship to the impact of the special autonomy budget.
Design/Methodology/Approach – This research uses qualitative research, descriptive-qualitative analysis methods, and qualitative explorative methods.
Findings – The results show that the implementation of the special autonomy education budget policy of North Aceh Regency to improve the education quality has not run optimally. The main obstacle is the inadequate human resource issue, including the leadership problems of regional heads who should prioritize the development. Based on field data of the actors involved in the formulation of the education quality improvement program in Aceh Utara District, especially the legislative branch (namely BAPPEDA), the education office and members of the Aceh legislative team, the post-conflict Aceh representation of the legislature at the provincial level, the DPRA and DPRK at the district level / in the field of political will produced. The resulting program does not focus on the pattern of improving the quality of education, the policy is more rhetorical, and the program implementation is often adapted to the wishes of political actors.
Research Limitations/Implications – Given the fundamental differences in the root causes of primary and secondary education in Aceh, further research is needed to determine whether similar results will be obtained in other parts of Aceh.
Originality/Value – Identifies factors that lead to the low quality of educators and the unequal distribution of teachers in the Aceh Regency.
Paper Type – Research paper
Details
Keywords
Beatriz Cuadrado-Ballesteros and Marco Bisogno
This study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context.
Abstract
Purpose
This study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context.
Design/methodology/approach
Referring to the public value framework, a large sample of 110 countries has been investigated, implementing econometric models where the dependent variable is the Open Budget Index (OBI), published by the International Budget Partnership (IBP), and the test variables are different indicators of financial sustainability.
Findings
The results that emerge from the analysis suggest that budget transparency could be positively associated with the financial sustainability of governments, beyond the traditional aims of enhancing citizens' trust and participation.
Originality/value
This research offers important insights for policy areas, suggesting that improving budget transparency could be beneficial for public administrations because of the positive association with financial sustainability.
Details
Keywords
Betty Steenkamer, Esther de Weger, Hanneke Drewes, Kim Putters, Hans Van Oers and Caroline Baan
The purpose of this paper is to gain insight into how population health management (PHM) strategies can successfully integrate and reorganize public health, health care, social…
Abstract
Purpose
The purpose of this paper is to gain insight into how population health management (PHM) strategies can successfully integrate and reorganize public health, health care, social care and community services to improve population health and quality of care while reducing costs growth, this study compared four large-scale transformation programs: Greater Manchester Devolution, Vancouver Healthy City Strategy, Gen-H Cincinnati and Gesundes Kinzigtal.
Design/methodology/approach
Following the realist methodology, this explorative comparative case-study investigated PHM initiatives' key features and participants' experiences of developing such initiatives. A semi-structured interview guideline based on a theoretical framework for PHM guided the interviews with stakeholders (20) from different sectors.
Findings
Five initial program theories important to the development of PHM were formulated: (1) create trust in a shared vision and understanding of the PHM rationale to establish stakeholders' commitment to the partnership; (2) create shared ownership for achieving the initiative's goals; (3) create shared financial interest that reduces perceived financial risks to provide financial sustainability; (4) create a learning environment to secure initiative's credibility and (5) create citizens' and professionals' awareness of the required attitudes and behaviours.
Originality/value
The study highlights initial program theories for the implementation of PHM including different strategies and structures underpinning the initiatives. These insights provide a deeper understanding of how large-scale transformation could be developed.
Details
Keywords
The study seeks to analyze concepts of “career grades” and “job grading,” to highlight their importance and objectives for the efficiency of administrative systems. In addition…
Abstract
Purpose
The study seeks to analyze concepts of “career grades” and “job grading,” to highlight their importance and objectives for the efficiency of administrative systems. In addition, it identifies the international standards that can be used to draw grading systems. It explores the most important types of grade structures. It also clarifies grading systems in the Egyptian administrative system. It indicates some methods that can be considered a form of career progression.
Design/methodology/approach
The study employs descriptive, analytical, as well as, legal approaches; it analyzes the information given in the study in terms of relevant legal texts.
Findings
The study identifies precise definitions of both career grades and job grading, referring to these concepts in the Egyptian administrative system. It also suggests that there is no ideal hierarchy to be applied in all administrative systems. Therefore, the study provides some criteria that help to form the appropriate grade structure for each system.
Originality/value
The study analyses some literature on “job grading,” its objectives, its criteria and its main types, presenting an integrated framework that can be used to develop career-structure systems. Finally, the study identifies some methods that can be considered as a means of grading.
Details
Keywords
Redeemer Krah and Gerard Mertens
The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on…
Abstract
Purpose
The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.
Design/methodology/approach
The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.
Findings
It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.
Practical implications
The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.
Originality/value
While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.
Details
Keywords
Vicente Esteve and María A. Prats
This paper aims to analyze the dynamics of the Spanish public debt–gross domestic product ratio during the period 1850–2020.
Abstract
Purpose
This paper aims to analyze the dynamics of the Spanish public debt–gross domestic product ratio during the period 1850–2020.
Design/methodology/approach
This study uses a recent procedure to test for recurrent explosive behavior (Phillips et al., 2011; Phillips et al., 2015a, 2015b) to identify episodes of explosive public debt dynamics and also the episodes of fiscal adjustments over this long period.
Findings
The identified episodes of explosive behavior of public debt coincided with fiscal stress events, whereas fiscal adjustments and changes in economic policies stabilized public finances after periods of explosive dynamics of public debt.
Originality/value
The longer than usual span of the data should allow the authors to obtain some more robust results than in most of previous analyses of long-run sustainability.
Details
Keywords
Ivana Pajković, Nives Botica Redmayne and Vesna Vašiček
This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the…
Abstract
Purpose
This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.
Design/methodology/approach
This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.
Findings
The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.
Originality/value
This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.
Details
Keywords
Leman Isik, Christina Nilsson, Johan Magnusson and Dina Koutsikouri
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits…
Abstract
Purpose
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.
Design/methodology/approach
The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.
Findings
The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.
Research limitations/implications
The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.
Practical implications
Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.
Social implications
The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.
Originality/value
The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.
Details
Keywords
Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
Details
Keywords
This article examines why Universal Primary Education (UPE) has shifted from being a developing country challenge more broadly in the last half of the 20th century to become…
Abstract
Purpose
This article examines why Universal Primary Education (UPE) has shifted from being a developing country challenge more broadly in the last half of the 20th century to become largely a sub-Saharan Africa (SSA) challenge today. It discusses a number of national and education sector system-wide challenges that have constrained the implementation of UPE in SSA more so than in other developing regions.
Design/methodology/approach
This article reviews the literature and policy documents on a wide range of developing country issues, and discusses why most SSA countries have faced unparalleled challenges in achieving UPE.
Findings
SSA governments should take the opportunity offered by their post-pandemic “build back better” efforts to fundamentally reset education policies to address the key causes of this major development failure. The overarching objective must be to develop education systems that are more inclusive, equitable and responsive to national development needs by better serving the large population groups, parts of society and economic sectors that currently derive little benefit from public education spending. This article highlights the urgency and challenges associated with achieving this objective.
Originality/value
Although the main responsibility lies with SSA governments, this paper stresses that the global community will be affected in many ways by how effectively this crisis is addressed. Therefore, this effort merits sustained global support including through more catalytic use of aid.
Details