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Open Access
Article
Publication date: 16 November 2022

David Špaček and Zuzana Špačková

Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper…

1620

Abstract

Purpose

Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper aims to focus on public administration employees’ perceptions of the quality of národní elektronický nástroj (NEN) – the Czech national e-procurement tool they are required to use.

Design/methodology/approach

The paper is based primarily on statistical analysis of data obtained through two questionnaire surveys addressed to contacts from of all Czech central state administration bodies using NEN; 175 completed questionnaires were gathered in 2020 and 128 in 2022 and subjected to statistical analysis in SPSS.

Findings

NEN was launched as fully operational in August 2015. The research indicates that in 2022 there were still important gaps in the quality of NEN as perceived by public employees.

Social implications

The paper has important practical implications for e-procurement policymakers. It shows that making the e-procurement system compulsory is not sufficient. The government needs to guarantee that it would be competitive with tools that would otherwise be preferred. Otherwise, the application of the digital-by-default principle may lead to institutionalisation of services that are not user-friendly. This has important implications for e-government/e-procurement management and change management.

Originality/value

Little is known about public employees’ perceptions of the quality of e-government and e-procurement. Although e-procurement is an area where the digital-by-default principle was implemented rather early, the quality of e-procurement has still received limited attention in research.

Details

Journal of Public Procurement, vol. 23 no. 1
Type: Research Article
ISSN: 1535-0118

Keywords

Open Access
Article
Publication date: 20 September 2018

Nirwana Nirwana and Haliah Haliah

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as…

19933

Abstract

Purpose

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements.

Design/methodology/approach

The analysis unit in this study was conducted at the organizational level. The research object was in South Sulawesi Province. This was a descriptive and verificative research with survey technique. Based on the objectives of the research, this is an explanatory research. The research method used was explanatory survey with quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa) which compiled the financial statements in South Sulawesi Provincial Government consisted of 803 units of Local Government Agencies (Satuan Kerja Perangkat Daerah). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by Badan Pemeriksa Keuangan; the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5×26=130 respondents. The sample size met the minimum sample requirement of 5 for each group (cell) (Hair et al., 2006, p. 112).

Findings

Personal factors competence affects the financial statements quality. The high personal factors competence will affect on the high financial statements quality. System/administration factors regulation affect the financial statement quality. The high system/administration factors regulation will affect on the high financial statements quality. Political factors affect the financial statements quality. The high political factors will affect on the high financial statements quality. Personal factor competence has no direct effect on the performance. The high personal factor competence will not affect the high or low of the performance. However, there is a significant indirect effect between personal factor competence on performance through the financial statements quality which means that higher personal factor competence will lead to higher performance through financial statements quality. System/administration factor regulation is not directly affects the performance. The high system/administration factor regulation will not affect on the high or low of the performance. However, there is a significant indirect effect between system/administration factor regulation on performance through the financial statements quality which means that higher the system/administration factor regulation will lead to higher performance through financial statements quality. Political factors is not directly affects the performance. The high political factors will not affect the high or low of the performance. However, there is a significant indirect effect between political factors on performance through the financial statements quality which means that the higher the political factor, it will leads to higher performance through the financial statements quality. Financial statements quality affects the performance. The high financial statements will affect on the performance.

Originality/value

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies of the quality improvement of financial statement and performance of the regional government.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 10 June 2019

Haliah and Nirwana

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the…

9484

Abstract

Purpose

The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as the personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. The personal factor is proxied to the competencies that affect the quality of financial statements and performance. The social administrative factor is proxied on the regulations and presentation of quality financial statements.

Design/methodology/approach

The analysis unit in this study was conducted at the organizational level. The research object was in the South Sulawesi Province. This was a descriptive and verificative research with a survey technique. Based on the objectives of the research, this is an explanatory study. The research method used was an explanatory survey with a quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa/OPD) which compiled the financial statements in the South Sulawesi Provincial Government and consisted of 803 units of local government agencies (Satuan Kerja Perangkat Daerah or SKPD). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by the BPK, the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial, and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan or BPKP). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5 × 26 = 130 respondents. The sample size met the minimum sample requirement of five for each group (cell) (Hair et al., 2006, p. 112).

Findings

The personal factor “competence” affects the financial statements’ quality. The high personal factor “competence” will affect the high financial statements’ quality. The system/administration factor “regulation” affects the financial statement quality. The high system/administration factor “regulation” will affect the high financial statements’ quality. Political factors affect the financial statements’ quality. The high political factors will affect the high financial statements’ quality. The personal factor “competence” has no direct effect on the performance. The high personal factor “competence” will not affect the high or low of the performance. However, there is a significant indirect effect between the personal factor “competence” on performance through the financial statements’ quality, which means that the higher personal factor “competence” will lead to higher performance through financial statements’ quality. The system/administration factor “regulation” does not directly affect the performance. The high system/administration factor “regulation” will not affect the high or low of the performance. However there is a significant indirect effect between the system/administration factor “regulation” on performance through the financial statements’ quality which means that higher system/administration factor “regulation” will lead to higher performance through financial statements’ quality. The political factor does not directly affect the performance. The high political factors will not affect the high or low of the performance. However there is a significant indirect effect between political factors on performance through the financial statements’ quality which means that the higher political factor will lead to higher performance through the financial statements’ quality. Financial statements’ quality affects the performance. The high financial statements will affect the performance.

Originality/value

The research issues raised are the increasing public demands for the government services and accountability, while on the other hand, the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies for the quality improvement of financial statement and performance of the regional government.

Details

International Journal of Excellence in Government, vol. 1 no. 1
Type: Research Article
ISSN: 2516-4384

Keywords

Open Access
Article
Publication date: 6 August 2020

King C.T. Duho, Mark Opoku Amankwa and Justice I. Musah-Surugu

The purpose of this paper is to examine the determinants and convergence of government effectiveness in African and Asian countries.

8785

Abstract

Purpose

The purpose of this paper is to examine the determinants and convergence of government effectiveness in African and Asian countries.

Design/methodology/approach

The study utilizes data from 100 countries in Africa and Asia from 2002 to 2018. The panel-corrected standard error regression is used for the regression analysis, while both beta-convergence and sigma-convergence among the countries are tested.

Findings

Both beta-convergence and sigma-convergence exist among African and Asian countries. Asia performs better than Africa across all indicators except for press freedom, and voice and accountability. Corruption perception index, government size, voice and accountability, regulatory quality and economic wealth have a significant positive effect on government effectiveness. Press freedom negatively impacts on government effectiveness, suggesting that freedom is necessary but not sufficient if there are political actors whose actions undermine freedom. Similarly, the political constraint index, as reflected by checks and balances are necessary but not sufficient to enhance government effectiveness, especially in Asia.

Practical implications

The results reveal that for press freedom and political checks and balances to enhance government effectiveness, there is a need for a different and holistic approach. The results are relevant for policymakers, public sector practitioners and academics.

Originality/value

This study utilizes a new dataset and is premier in exploring the convergence of government effectiveness among African and Asian countries.

Details

Public Administration and Policy, vol. 23 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 29 March 2022

Bahati Sanga and Meshach Aziakpono

This paper investigates the impact of institutional factors on financial deepening and its implications on bank credit in Africa.

2004

Abstract

Purpose

This paper investigates the impact of institutional factors on financial deepening and its implications on bank credit in Africa.

Design/methodology/approach

The paper employs different panel econometric models to examine the heterogeneity of 50 African countries from 2000 to 2019. The estimators include panel corrected standard errors, system generalized method of moments, quantile and threshold regressions.

Findings

The results show that rule of law, regulatory quality, government effectiveness, voice and accountability, control of corruption and political stability significantly influence financial deepening in Africa. However, government effectiveness has a higher effect on middle- and high-income countries, while other indicators have a high impact on low-income countries. All institutional indicators have stronger effects, almost double, at higher financial depth levels than for countries with lower levels. Government effectiveness and regulatory quality impact financial deepening more for countries with strong institutions than weak ones. Thus, the relationship between institutional qualities and credit provided by banks is non-monotonic.

Practical implications

The findings suggest that strengthening appropriate institutional factors based on country heterogeneity may effectively stimulate debt financing in Africa, the primary source of financing for small and medium-sized enterprises and entrepreneurs.

Originality/value

The novelty of this paper is that previous studies did not sufficiently scrutinize the heterogeneity of the structure of African economies – i.e. differences in institution, credit and income levels.

Details

Journal of Business and Socio-economic Development, vol. 3 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 18 October 2018

I Made Pradana Adiputra, Sidharta Utama and Hilda Rossieta

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of…

18519

Abstract

Purpose

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.

Design/methodology/approach

The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.

Findings

The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.

Originality/value

The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 2 May 2023

Imtiyaz Ahmad Shah

The present study aims to examine the moderating impact of governance quality on the tourism poverty nexus using a panel of six South Asian Association for Regional Cooperation…

1124

Abstract

Purpose

The present study aims to examine the moderating impact of governance quality on the tourism poverty nexus using a panel of six South Asian Association for Regional Cooperation (SAARC) countries during the period 2002 to 2019.

Design/methodology/approach

For the soundness of the results, fully modified ordinary least square (FMOLS) and dynamic ordinary least square (DOLS) econometric models were applied to determine the long-run relationship.

Findings

The findings confirmed the positive and significant impact of tourism development (international tourism arrival) and governance quality (effectiveness of governmental services) on poverty (per capita household consumption) reduction. Interestingly results confirm that governance quality and tourism development have complementary impacts on poverty reduction.

Originality/value

The present study has twofold contributions; First, despite the high potential of SAARC tourism, research remains limited in studies examining the role of tourism and governance quality on poverty reduction within the SAARC region. As a result, the present paper presents critical insights into the impact of tourism inflow and governance quality on poverty reduction in South Asian countries. Second, to the best of the author's knowledge, this is the first attempt to conduct an econometric analysis to examine the role of governance quality on the relationship between tourism inflow and poverty reduction in SAARC countries.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 7 August 2017

Angela Yung Chi Hou, Christopher Hill, Karen Hui-Jung Chen, Sandy Tsai and Vivian Chen

The purpose of this paper is to examine the student mobility programs of the three initiatives – in Southeast Asian Ministers of Education Organization-Regional Institution of…

4112

Abstract

Purpose

The purpose of this paper is to examine the student mobility programs of the three initiatives – in Southeast Asian Ministers of Education Organization-Regional Institution of Higher Education and Development, University Mobility in Asia and Pacific (UMAP), and Campus Asia – and provide a comparative analysis of the respective programs in terms of the role of government, institutional involvement, quality assurance, and challenges. In addition, the paper will assess their impacts on higher education regionalization by regulatory models toward the end of the paper.

Design/methodology/approach

The study adopts qualitative document analysis as a major research method to explore the developmental models of three student mobility programs. Document analysis is an approach used to gather and review the content of existing written documentation related to the study in order to extract pieces of information in a rigorous and systematic manner.

Findings

ASEAN International Mobility for Students (AIMS), Collective Action for Mobility Program of University Student in Asia (CAMPUS Asia), and UMAP student mobility schemes have a shared purpose in higher education regionalization, but with different regulatory frameworks and Functional, Organizational, and Political approach models. AIMS and CAMPUS Asia as a strong network and government-led initiatives adopt a combination of functional, organizational, and political approaches; UMAP provides university-driven regional mobility programs with a hybridized force. However, all three of them face the same challenges at regional and national levels, such as different national regulation, coordination among participants, and implementation of credit transfer schemes.

Practical implications

The scale of three student mobility programs is still low, which results in limited impact on higher education regionalization in Asia. However, a stronger decision-making model and increased financial support to universities and students are desirable for the creation of a sustainable and effective network.

Originality/value

This is an original research and makes a great contribution to Asian nations.

Details

Higher Education Evaluation and Development, vol. 11 no. 1
Type: Research Article
ISSN: 2514-5789

Keywords

Open Access
Article
Publication date: 27 May 2021

Jamile Youssef and Sara Diab

Happiness levels differ among the Middle East and North African (MENA) countries and follow a downtrend, making such heterogeneity a popular topic to investigate. The paper aims…

2423

Abstract

Purpose

Happiness levels differ among the Middle East and North African (MENA) countries and follow a downtrend, making such heterogeneity a popular topic to investigate. The paper aims to study the contribution of governance quality on the heterogeneity in happiness levels across MENA countries while controlling for demographic and socioeconomic variables.

Design/methodology/approach

The paper applies panel random-effects regression analysis on three samples: full sample, rich and poor subsamples, using data from 20 MENA countries over the 2007–2017 period.

Findings

The empirical results for the full sample conclude that better technical quality of governance increases happiness in the region. Furthermore, findings suggest that political stability and absence of violence matters for people's happiness only in rich countries. Whereas, control of corruption is positively associated with happiness level in the full sample and poor subsample. Across all three samples, voice and accountability has no impact on happiness.

Research limitations/implications

A possible limitation of the paper is using an index for happiness based on a subjective weight distribution. Therefore, researchers are encouraged to implement a novel method using data envelopment analysis.

Practical implications

This paper includes implications for policymakers in the MENA region. Governments should strengthen existing laws and create a comprehensive database of laws, fight corruption and prioritize raising income.

Originality/value

This paper is the first to categorize MENA countries into rich and poor to analyze how governance quality contributes to the heterogeneity in happiness levels.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 10 August 2020

Maryam Ahmed Ekaabi, Khalizani Khalid, Ross Davidson, Ahmad Haifeez Kamarudin and Christopher Preece

This study evaluates a multidimensional hierarchical scale of smart policing service quality.

3384

Abstract

Purpose

This study evaluates a multidimensional hierarchical scale of smart policing service quality.

Design/methodology/approach

Qualitative and quantitative analysis tools were used to develop a smart policing service quality scale based on the integrative psychometric scale development methodology. A multidimensional hierarchical structure was proposed for smart policing service quality; a group of preliminary items selected from literature was used for the qualitative analysis. For data collection, users of smart policing services were selected through the United Arab Emirates (UAE) research centre. Several statistical methods were employed to verify reliability and validity of the construct and nomological validity of the proposed scale.

Findings

A smart policing service quality scale of 23 items was developed based on a hierarchical factor model structure. Nomological testing indicated that overall smart policing service quality is positive and significant, thus contributing to user satisfaction, intention to continue using the system and enhanced quality of life.

Practical implications

This study enables managers to evaluate types of policing quality and effectively implement strategies to address security and sustainability issues that exist currently in smart services.

Originality/value

Previous studies on policing service quality have not sufficiently addressed the role of smart policing service quality; the nature of discussion in this area is primarily based around concepts. The development of the smart policing service quality scale provides a measurement tool for researchers to use to enhance the understanding of smart policing service quality.

Details

Policing: An International Journal, vol. 43 no. 5
Type: Research Article
ISSN: 1363-951X

Keywords

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