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1 – 10 of 743
Article
Publication date: 8 May 2017

Mohammed Ibrahim, Justice Nyigmah Bawole, Theresa Obuobisa-Darko, Abdul-Bassit Abubakar and Anthony Sumnaya Kumasey

The extant literature posits several claims about the equitable resources allocation through compliance in public procurement management. Notwithstanding, there are hardly…

Abstract

Purpose

The extant literature posits several claims about the equitable resources allocation through compliance in public procurement management. Notwithstanding, there are hardly any empirical studies that explore the link between the causes and extent of compliance on one hand and value for money (VfM) on the other hand. The purpose of this paper is to investigate the efficacy of public procurement laws in ensuring VfM in a developing country context.

Design/methodology/approach

The study employs a qualitative case study approach involving three local government agencies in Ghana. Purposive and stratified random sampling strategies were used in selecting respondents who were interviewed through focused group discussions, semi-structured and open-ended questionnaires. The study utilizes an interpretivist/constructivist paradigm which allows for the co-creation of knowledge and subjectivity in knowledge acquisition.

Findings

The study finds that the presence of a legal and regulatory framework does not ipso facto guarantee compliance and VfM. Additionally, a possible reason why even reported cases of compliance do not translate into VfM is that evidence of compliance, especially in a developing country setting, is often a façade.

Practical implications

Public procurement entities in developing countries stand little chance of achieving accountability and VfM gains if they continue to rely on compliance as a micro-management tool.

Originality/value

The paper challenges the dominant assumptions in the public procurement management discourse by drawing attention to the quality of reported compliance and its implication for VfM.

Details

International Journal of Public Sector Management, vol. 30 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 28 July 2020

Lucia Biondi, John Dumay and David Monciardini

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and…

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Abstract

Purpose

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether companies can comply with corporate reporting laws using de facto standards or frameworks.

Design/methodology/approach

The authors adopted an interpretivist approach to research along with current regulatory studies that aim to investigate business compliance with the law using private sector standards. To support the authors’ arguments, publicly available secondary data sources were used, including newsletters, press releases and websites, reports from key players within the accounting profession, public documents issued by the European Commission and data from corporatergister.com.

Findings

To become a de facto standard or framework, a private standard-setter requires the support of corporate regulators to mandate it in a specific national jurisdiction. The de facto standard-setter requires a powerful coalition of actors who can influence the policymakers to allow its adoption and diffusion at a national level to become mandated. Without regulatory support, it is difficult for a private and voluntary reporting standard or framework to be adopted and diffused. Moreover, the authors report that the <IRF> preferences stock market capitalism over sustainability because it privileges organisational sustainability over social and environmental sustainability, emphasises value creation over holding organisations accountable for their impact on society and the environment and privileges the entitlements of providers of financial capital over other stakeholders.

Research limitations/implications

The authors question the suitability of the goals of both the <IRF> and the EU Directive during and after the COVID-19 crisis. The planned changes to both need rethinking as we head into uncharted waters. Moreover, the authors believe that the people cannot afford any more reporting façades.

Originality/value

The authors offer a critical analysis of the link between the <IRF> and the EU Directive and how the <IRF> can be used to comply with the EU Directive. By questioning the relevance of the compliance question, the authors advance a critique about the relevance of these and other legal and de facto frameworks, particularly considering the more pressing needs that must be met to address the economic, social and environmental implications of the COVID-19 crisis.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 May 2011

Patrick Hardouin

The purpose of this paper is to evaluate the international community efforts through the OECD and the Financial Action Task Force (FATF) in confronting tax evasion and…

2239

Abstract

Purpose

The purpose of this paper is to evaluate the international community efforts through the OECD and the Financial Action Task Force (FATF) in confronting tax evasion and money laundering (ML).

Design/methodology/approach

The paper is based on the confrontation of OECD's and FAFT's results with data produced by the World Bank and Transparency International.

Findings

The G20 has speeded up the fight against tax evasion. There is no dilemma between confronting tax evasion or organized crime/terrorist ML but a potential crowding out effect and a risk of facade compliance. Corruption and poor governance have regional aspects but generate money for global laundering. The OECD is impressive in countering tax evasion. Its listing is not universal and gives satisfaction to jurisdictions having bad corruption/governance indicators. The FATF's record is striking but governance remains an issue as well as fair cooperation, and the ML and terrorist financing (TF) threat is evolving. New risks include tax evasion know‐how, facade compliance, rising bad banks and financial centres in poorly governed jurisdictions. There is a destabilizing effect in the competition and linkage between weakly and highly compliant institutions and jurisdictions. The misuse of the financial sector has a bright future as long as poor governance continues to affect jurisdictions.

Practical implications

The paper is a call to practitioners, professionals and policy makers for keeping the momentum on ML and taking into account governance indicators.

Originality/value

The paper puts a parallel between the actions of the international community on tax evasion and ML and confronts official results with relevant assessments on corruption and governance.

Details

Journal of Financial Crime, vol. 18 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 3 September 2019

Ali Najeeb and Mary Barrett

The purpose of this paper is to investigate how resort managers respond to employment legislation (Law No. 02/2008).

Abstract

Purpose

The purpose of this paper is to investigate how resort managers respond to employment legislation (Law No. 02/2008).

Design/methodology/approach

The qualitative case study data from seven self-contained tourist resorts in the Maldives were used to investigate the managerial responses to employment legislation.

Findings

Resort managers’ responses ranged from passive compliance to active resistance, with decoupling through opportunism as the dominant strategy used to circumvent the legislation. Some human resource management (HRM) practices emerged from resort managers’ interactions with external stakeholders and employees. Strategic responses and HRM practices were driven by a search for legitimacy or efficiency and sometimes both. The findings show that there are differences between strategic responses and HRM practices by organisational subfield, local resorts and international hotel chains. The resorts’ market orientation also influenced resort managers’ responses and HRM practices.

Research limitations/implications

The findings of this paper have limitations because it was limited to a single industry/sector and to a particular piece of legislation. However, it demonstrates the complexity of the relationship between institutional context and HRM.

Originality/value

This paper shows that responding to employment legislation entails a high level of interplay between the institutional environment and HR actors, and between stakeholders (e.g. employees) and HR actors. It demonstrates the difficulty of reconciling institutional requirements with the preferences of different stakeholders and organisational interests. HR actors actively make sense of institutional requirements and modify HRM practices to accommodate stakeholders’ varying perspectives and preferences. This suggests that in countries such as the Maldives, uneven institutional coverage (e.g. incomplete employment legislation) allows room for organisations to innovate – for better or worse.

Details

Employee Relations: The International Journal, vol. 41 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 8 May 2017

Jolien Grandia and Joanne Meehan

The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.

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Abstract

Purpose

The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.

Design/methodology/approach

The paper reviews prior literature and outlines the need to view public procurement as a policy tool to introduce the contributions to this special issue.

Findings

Public procurement has been consistently used to further public policies in a wide range of fields. The collection of articles in this special issue contributes to a broader understanding of the role and potential of public procurement in delivering desired policy outcomes in society. The articles show that public procurement largely has strategic aspirations, and its potential to deliver on wider societal issues is attractive to policy makers. The issues raised in this collection of articles, however, also demonstrate that public procurement often lacks strategic maturity and critical issues, notably around how to demonstrate and evaluate its impact and “success”.

Research limitations/implications

This paper aims to stimulate interdisciplinary research into the role of public procurement as a policy tool and its ability to achieve public value.

Originality/value

This paper discusses theoretical and empirical findings that highlight the importance of public procurement for achieving public value. The special issue examines the interdisciplinary literature on public procurement and shows how it is being used to achieve public value.

Details

International Journal of Public Sector Management, vol. 30 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 13 August 2010

João Vieira da Cunha and Miguel Pina e Cunha

Some studies show that improvisation is a source of change, whereas others show that it is a source of stability. The purpose of this paper is to specify the factors which…

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Abstract

Purpose

Some studies show that improvisation is a source of change, whereas others show that it is a source of stability. The purpose of this paper is to specify the factors which set the boundary between improvised change and improvised stability.

Design/methodology/approach

The paper draws on two published studies and contrasts their findings to analyze the extent to which improvisation leads to organizational change or organizational stability.

Findings

The paper suggests that the most innovative instances of improvisation reproduce some features of everyday experience. The extent to which an improvisation is a source of stability or a source of change depends on the dynamics of variation, selection and retention therein.

Research limitations/implications

Future research needs to add empirical flesh to this theoretical skeleton to push research on organizational improvisation beyond the study of its causes and into further research on its consequences.

Originality/value

The paper deals with the paradox of making sense about two apparently opposing streams of research on improvisation.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 8 no. 2
Type: Research Article
ISSN: 1536-5433

Keywords

Article
Publication date: 10 August 2020

A.K. Siti-Nabiha and Teddy Jurnali

This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance…

Abstract

Purpose

This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country.

Design/methodology/approach

A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.

Findings

The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.

Research limitations/implications

The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.

Originality/value

The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 1 September 2022

Klara Skubic Ermenc

This chapter aims to present the development of education in the South-East European (SEE) countries, which took place under strong influence of the European Union (EU

Abstract

This chapter aims to present the development of education in the South-East European (SEE) countries, which took place under strong influence of the European Union (EU) education policy. This is examined irrespective of the different relationships these countries have with the EU. Some of these are Member States, and others are candidate or partner countries. The chapter opens with the explanation of the concept of SEE, and it is processed with a discussion on the concept of Europeanization in the education field. The concept refers to the process of forming a common education policy in the EU. This is also transferred to non-EU European countries. The third subchapter synthetizes and evaluates the main characteristics and challenges of the education in the SEE countries from the perspective of common European policy goals.

Details

World Education Patterns in the Global North: The Ebb of Global Forces and the Flow of Contextual Imperatives
Type: Book
ISBN: 978-1-80262-518-9

Keywords

Article
Publication date: 20 June 2022

Tausi Ally Mkasiwa

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

Abstract

Purpose

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

Design/methodology/approach

Interviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.

Findings

The findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.

Research limitations/implications

The study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.

Practical implications

The International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.

Originality/value

This study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011).

Details

International Journal of Public Sector Management, vol. 35 no. 6
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 15 August 2022

Rima Sabban and Hannah Kasak-Gliboff

This chapter conceptualizes forms and processes of erasure and visibility of migrant domestic workers through the analysis of interview data, media coverage, and public

Abstract

This chapter conceptualizes forms and processes of erasure and visibility of migrant domestic workers through the analysis of interview data, media coverage, and public policy. This chapter builds on the existing literature on foreign domestic labor by synthesizing a framework to better represent the mechanisms that produce instances of visibility and erasure; these include transnational forces of erasure like sexism, xenophobia, and domestic labor stigma that interact with country-specific policies and norms. Within this framework of visibility and erasure, we also delineate different aspects of each, such as spatial erasure, erasure in the media, and self-erasure. Finally, this chapter explores how each of these components interconnect into a system of erasure, each aspect enabling another aspect in dampening the individuality of migrant domestic workers. This chapter is intended to illuminate the realities of erasure with careful specificity, while still crediting domestic workers for their resilience and creativity in promoting their own visibility.

Details

Gender Visibility and Erasure
Type: Book
ISBN: 978-1-80382-593-9

Keywords

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