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This study provides a history and an inventory and analysis of existing public sector accounting principles in India from the time of independence from the British in 1947 through the economic reforms of the nineties. It also analyses the factors that are affecting the current evolution in governmental accounting from an ineffective bureaucratic system to an informative decision making tool, utilizing Luder’s Contingency Model of Public Sector Accounting.

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the detection and investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred in both the public and private sectors are described, discussed, and analyzed. Data were obtained from a mail survey distributed to the membership of the Association of Certified Fraud Examiners. A total of 2,471 responses containing details of actual fraud cases were received. Of these, 611 cases described frauds that had occurred in governmental units and 1,860 depicted frauds that had occurred in the private sector. The findings of this study clearly indicate that no entity is immune to victimization by criminal activities of a financial nature.

The purpose of this paper is to explore the role of change pressure exerted by the “market” on governmental services in quality improvement processes. Two research questions are investigated. How can the role of external pressure exerted by customers and users, for quality improvement, be described and understood in governmental services? How can we understand the internal response (to external pressure exerted by customers and users, for change and quality improvement) as a strategic and cultural process?

This study focuses on two main levels: the operational level, where we analyse how the service offerings (or concepts) are designed to meet the needs (and changing needs) of the customers/citizens, the design of the service process, and the formation of the service system in terms of resources, organisational structure and culture; and the strategic level, where we analyse the interdependence between service strategy and service culture. Three cases originating from governmental services in Sweden form the empirical basis for the study.

First, the service concept must be in line with, and match, the target group to be served. If there is a gap the organisation will have an inherent quality problem. The second lesson is that the service process must be understood and accepted by both the employees and the users/customers. The results show that a lack of flexibility is a common reason behind quality problems. Involving customers more is one way of designing more flexibility. The third lesson is that the service system is also a question of the norms and values forming the basis for a service culture that supports the service process.

The article is based on just three cases from one country. More case studies are needed, and in different cultural contexts.

The pressure for change exerted in governmental organisations is not very different when compared to commercial service companies. Customers are most often the same people, with the same – or similar – needs, expectations and requirements. Quality is assessed in more or less the same way. The differences seem to surface when we take into consideration how external changes exert pressure for change within the organisation, and in the design and delivery of governmental services.

This article contributes to a theoretical point of departure for describing and analysing service quality improvement in a dynamic perspective, where both the key aspects of service strategy and service culture are taken into consideration. The empirical study shows that the framework is useful and produces fruitful empirical findings.

Studying previous science and technology (S&T) foresight activities reveals information that helps decision makers to redesign policy-making templates aimed at dealing with new millennium challenges. To propose policy recommendations about further S&T foresight programs in Iran, this paper aims to propose a three-phase process to study historical S&T foresight activities at national and sub-national level since 2005 to 2015, to analyze the state of selected activities to discover weaknesses and potential solutions and, finally, to provide strategies and tactics to improve further S&T foresight activities through an expert-based process.

This paper provides a three-stage methodology, designed to survey Iranian historical foresight practices (study) using scoping framework equipped with additional features, diagnosis and evaluating (analyze) and finally proposing recommendations to organize and implement more efficient further foresight practices (design) to initialize further practices in developing countries such as Iran.

Although concerns about future and the importance of foresight activities are raised however Iranian foresight community needs to be developed. As noted in Section 5, Iranian foresight facilitators and specialist are biased to limited methodologies and methods; therefore, creating foresight networks and developing communities is strongly recommended.

The main constraint of this research was lack of valid data in the case of some Iranian S&T foresight programs.

Iran as a developing country needs to plan for long-run programs; however, there is no integrated study which reviews and analyzes the previous attempts to dedicate insights about how to reframe existing foresight paradigms. As foresight practices facilitate the paths toward sustainability, analyzing and diagnosis of a series of foresight practices in a devolving country may initialize designing such efforts in less developed world.

A credit rating, as a single indicator on one consistent scale, is designed as an objective and comparable measure within a credit rating agency (CRA). While research focuses mainly on the comparability of ratings between agencies, this paper additionally questions empirically how CRAs meet their promise of providing a consistent assessment of credit risk for issuers within and between market segments of the same agency.

Exhaustive and robust regression analyses are run to assess the impact of market sectors and rating agencies on credit ratings. The examinations consider the rating level, as well as rating downgrades as a further measure of empirical credit risk. Data stems from a large global sample of Bloomberg ratings from 11 market sectors for the period 2010-2018.

The analyses show differing effects of sectors and agencies on issuer ratings and downgrade probabilities. Empirical results on credit ratings and rating downgrades can then be attributed to investment grade and non-investment grade ratings.

The paper contributes to current finance research and practice by examining the credit rating differences between sectors and agencies and providing assistance to investors and other stakeholders, as well as researchers, how issuers’ sector and rating agency affiliations act as relative metrics.

The paper is devoted to cross‐sector collaborative bonds appearing in Poland in the last years. The general purpose of the paper is to draw a picture of existing collaboration between NGOs and business organizations in Poland. Particularly, its purpose is to research the conditions and characteristics in which Polish profit and non‐profit organizations establish the collaborative bonds.

First, the paper introduces short description of social economy in Poland, presents corporate social responsibility as a possible framework for cross‐sector collaboration and shortly introduces different theoretical frameworks of inter‐organisational collaboration. It is of descriptive type and is only the first step to explore more deeply (in an analytical way) the area of collaboration. The reason is that this paper is the first of its kind in Poland.

The paper is conducted in 2008. The questionnaire available online is used. The invitation to participate in the research is sent directly by e‐mail to 830 organizations from the whole country (the level of feedback: 21.2 per cent). Thanks to the research, it is possible to draw a broad picture of NGOs – business cross‐sector collaboration.

The survey results allow an understanding of the nature of collaboration between two sectors may be helpful to other scientific researchers and to leaders of business and non‐governmental organizations to establish long‐lasting mutually beneficial relationships. This paper itself is the first step to trace and understand processes that arise in the area of collaboration between profit and non‐profit organizations in Poland.

This paper is the first of its kind in Poland and has to be descriptive and exploratory to allow future analysis and conceptualizations. Though there are many exhaustive research on the third sector in Poland, there is a lack of research where the collaboration with business partners is explored.

This study explored the impact of COVID-19 on the petroleum sector in Egypt, both economically and socially. Of all sectors of the economy, the oil industry has been one of the most negatively impacted by the pandemic, with oil prices plummeting at the start of the pandemic. Use to decrease demand. This paper aimed to analyse the main economic and social effects of the pandemic on the Egypt oil industry through an examination of the macroeconomic data reflected in the Egyptian balance of payments, the country's general budget and the oil industry's performance data. The study also conducted a survey of a set of workers from the Egyptian petroleum sector. The study thus concluded two levels of analysis; a macrolevel and a micro level analysis of the effect of COVID-19 on the Egyptian oil industry.

The paper builds upon the experience gained from evaluating market change caused by COVID-19 (Agosta et al., 2020), to analyse the socioeconomic implications of COVID-19 on the Egyptian oil industry. This study employed a survey analysis of questionnaires filled by on a sample of workers in the petroleum sector in Egypt. Data were analysed using the SPSS software, version 18.0. Descriptive analysis was reported as frequencies and percentages. The macroeconomic impact analysis was done by analysing macro-economic data pertaining the oil industry's levels of production as well as the data pertaining to Egypt's external balance of payment and public finance.

The paper concludes that although the COVID-19 pandemic had negatively impacted the socioeconomics of oil sector workers, reducing their incomes and costing them jobs, these effects appeared to be short term effects that could be minimised with the end of the pandemic and be mitigated through the adequate social and economic policies. No permanent socioeconomic losses were thus deemed to be a serious concern with respect to these workers. The study also concluded that, macroeconomically, lower global oil prices has had a net positive effect on the Egyptian economy as the causing an expected shrinkage of the overall trade deficit. It also has reduced the national budget deficit and has helped mobilise money into the economy, financing both investments and social expenses.

The survey was very hard to reach, where lot of workers in the petroleum sector (governmental) refused to answer the questions.

Some African countries may not have all the necessary most recent data of economic indicators needed to ascertain with certainty the economic impact of the COVID-19 pandemic. And, at the event that data are completely available, analysts must consider that any worsening of the economy may not stem directly from the pandemic itself. Causality has to be clearly established. The survey therefore focused on the attitudes and perceptions of oil sector workers, irrespective of whether a given indicator had been affected by the pandemic or is seen likely to be affected by it in the future. All those responding have reported the belief that economic indicators, such as GDP growth, inflation and trade had been impacted negatively by the spread of COVID-19. They also believed the effects of the pandemic on transport to have had direct effects on the oil industry.

The social impact of the pandemic was less apparent, particularly among governmental sector workers compared with those in the private sector. However, freelancers have reported some issues that may be become more apparent through aggregated data.

This study has presented some preliminary estimates of the impact of the COVID-19 outbreak on petroleum sector in Egypt. The goal was not to be definitive about the virus outbreak, but rather to provide information about a range of possible economic costs of the disease. While, a detailed quantification of the socioeconomic impact of the coronavirus pandemic may not be feasible, it is still useful to identify possible transmission channels through which the pandemic may affect the Egypt economy and society. It is also useful to identify key issues that are likely shape short- and medium-term socioeconomic prospects in Egypt as a result of the COVID-19 pandemic outbreak in Egypt.

The paper aims to elucidate effective strategies for promoting the adoption of green technology innovation within the private sector, thereby enhancing the value of public–private partnership (PPP) projects during the operational phase.

Utilizing prospect theory, the paper considers the government and the public as external driving forces. It establishes a tripartite evolutionary game model composed of government regulators, the private sector and the public. The paper uses numerical simulations to explore the evolutionary stable equilibrium strategies and the determinants influencing each stakeholder.

The paper demonstrates that government intervention and public participation substantially promote green technology innovation within the private sector. Major influencing factors encompass the intensity of pollution taxation, governmental information disclosure and public attention. However, an optimal threshold exists for environmental publicity and innovation subsidies, as excessive levels might inhibit technological innovation. Furthermore, within government intervention strategies, compensating the public for their participation costs is essential to circumvent the public's “free-rider” tendencies and encourage active public collaboration in PPP project innovation.

By constructing a tripartite evolutionary game model, the paper comprehensively examines the roles of government intervention and public participation in promoting green technology innovation within the private sector, offering fresh perspectives and strategies for the operational phase of PPP projects.

There is still no universal definition of the third sector in Europe, but it can be seen as including all types of non-governmental not-for-profit entities such as non-profit organizations, mutuals, cooperatives, social enterprises and foundations. This article attempts to make sense of the current shifting conceptualization of the third sector in Europe. It is based on short country summaries of the images and concepts of the third sector in 13 European countries by EMES Network’s members, first presented in 2008 (Defourny and Pestoff, 2008; nine of them were recently revised and are found in the appendix to this article.). The perception and development of the third sector in Europe is closely related to the other major social governance institutions/mechanisms, like the market, state and community and through the third sector’s interaction with them. Moreover, many third sector organizations (TSOs) overlap with these other social institutions, resulting in varying degrees of hybridity and internal tensions experienced by them. TSOs can generate resources from their activities on the market, by providing services in partnership with the state and/or by promoting the interests of a given community or group. The country overviews document a growing professionalization of TSOs in most countries and a growing dependency of public funds to provide services. This has important theoretical and practical implications for orienting the articles included in this book. Thus, it can provide a key for better understanding the discussion and analysis in the remainder of this volume.

The study aims to develop an integrated model for three-dimensional (3D) printing adoption in the Gulf Cooperation Council (GCC) context to form a baseline for more theoretical and empirical debate from emerging markets.

A qualitative approach with a convenience sample is adopted since there is no formal body that has accurate data about the number of companies, governmental bodies, nongovernmental organizations, universities, labs, etc. that already have adopted 3D printing.

The results indicate that the technological usefulness of 3D printing and its ease-of-use factor were found to be lacking among community members and governmental officials. Yet, these factors were the most influential factor affecting the spread of 3D printing technology adoption in the GCC countries. Nevertheless, the adaptation of 3D printing is not yet at the level of its global markets, nor is it used within leading companies’ assembly lines. In addition, the 3D printing awareness and use increased during the COVID-19 pandemic. Yet, the adaptation rate is still below expectations due to several challenges that face the growth of the 3D printing market in the GCC countries. The most vital challenge facing 3D printing growth is manifested in governmental policies and regulations.

Companies’ managers can benefit from the current study results by focusing on the factors that facilitate 3D adoption and avoiding bottle-neck factors that hinder the speed of the 3D adoption. 3D providers can also benefit by understanding the factors that affect 3D adoption and designing their machine and marketing strategy in a way that helps the intended companies to easily adopt 3D printing.

To the best of the authors’ knowledge, this is the first study that explored 3D printing adoption on the GCC countries’ level. It also adds a new flavor to the literature by exploring 3D adoption during the COVID-19 crisis.