Search results

Rural areas that are struggling to recruit and retain qualified health practitioners are caught in the crossfire of turf battles between allied health practitioners and physician groups. The most intensely political of these inter-occupational turf battles is between anesthesiologists (MDAs) and certified registered nurse anesthetists (CRNAs), who are the sole providers of anesthesia in two-thirds of rural hospitals (American Association of Nurse Anesthetists (AANA), 2007a, 2007b). The ability of many rural hospitals to provide anesthesia services is dependent on CRNAs. This study uses data collected from CRNAs in Iowa and Arizona in 2005 to focus on the impact of the turf battle on the professional interactions and opinions of CRNAs. Arizona and Iowa were chosen for this study because not only do the policies in these states contrast with each other, but the contexts in which CRNAs practice are also dissimilar. The majority of Arizona's CRNAs work in urban areas in close proximity with MDAs. Most CRNAs in Arizona report that their workplace interactions with MDAs have suffered as a result of the turf battle, despite the lack of any action to opt out of the federal Medicare requirement of physician supervision of CRNAs. While most CRNAs in Iowa perceive that job opportunities and the quality and cost of health care have improved as a result of opting out of the federal supervision requirement of CRNAs, the impact on their social interactions in the workplace depends on location and the structural context of their work. Most CRNAs in Iowa's urban areas continue to work in a structural context of de facto supervision by MDAs. As a result, only a minority report that their professional interactions in the workplace have improved. The outcome for Iowa's rural CRNAs is decidedly different. The majority function as independent practitioners and have experienced an improvement in their social interactions in the workplace and greater economic reward. These occupational privileges should improve the ability of Iowa's rural hospitals to recruit and retain CRNAs and, as a consequence, surgical services in rural areas.

Purpose – The purpose of the study is to investigate the role of the internal audit function in the public sector entities in Ghana and the factors limiting the effectiveness of internal audit in the sector.

Design/Methodology/Approach – The study collected the data from 120 internal auditors in 40 ministries, departments and agencies (MDAs) through a self-administered questionnaire. A semi-structured interview with a senior manager of the Internal Audit Agency, the oversight body was also carried out as a follow up.

Findings – The scope of internal audit services in the sector is limited to regular audit activities, mainly pre-audit of payment vouchers which take estimated 74% of the average productive audit time. The effectiveness of internal audit in the Ghanaian public sector is hampered by several factors: low professional proficiency of internal auditors; lack of management ownership and support for internal audit activities, lack of budget authority of the internal audit units and weak functioning of audit committees, among others. Some remedial programmes are ongoing.

Research limitations – Inherent in the study result is the limitation associated with non-probability sampling methods because of the use of purposive sampling technique to select the internal auditors and the organisations.

Practical implication – The result of the study may have policy implication for government in the design of programmes for improving the effectiveness of internal audit as an element of public financial management reforms.

Originality/Value – Despite several studies on internal audit effectiveness in the public sector organisations, none relates to Ghana. This study fills the gap.

This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.

A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.

The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.

The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.

This study offers a practical implication for governments, consultants and donor agencies.

This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.

The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM).

A grounded theory methodology was used. This methodology is inductive, allowing phenomena to emerge from the participants rather than from prior theory. This ensures both relevance and depth of understanding.

The principal research findings from the data concern the central phenomenon of “struggling for conformance”. Tanzanian Central Government adopted innovations in order to ensure donor funding by demonstrating its ability to implement imposed budgetary changes. Organizational actors were committed to these reforms through necessity and struggled to implement them, rather than more overtly resisting them.

The research is subject to the usual limitations of case study, inductive research.

This research has several implications for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a comprehensive view of the nature of the internal and external environment.

There are few empirical papers of NPM accounting practices being implemented in the public sector of developing countries and none at all based in Tanzania. The paper identifies the existence of struggling to conform to reforms rather than resistance identified in prior research.

The purpose of this paper is to analyse the effect of critical success factors (CSFs) on information technology (IT) governance performance in public sector organizations in a developing country such as Tanzania.

Based on a previous study and a further literature review, a research model was developed for analysing the relationship between the CSFs found for effective IT governance in this environment and their effect on IT governance performance. A survey research method was applied for data collection and sample data from Tanzanian public sector organizations (this environment) obtained. Subsequently, a second‐generation structural equation modelling technique, namely partial least squares, was applied to test statistically the correlated effect.

The results indicate significant small to strong positive correlated effects on IT governance performance. The CSF with the most significant correlated effect was “involve and get support of senior management” and the one with the least “consolidate, standardize and manage IT infrastructure and application to optimize costs and information flow across the organization”. Finally, a CSF model for effective IT governance in this environment was proposed.

The findings imply that decision makers can optimize IT‐related plans and use of scarce resources by concentrating on the CSFs that have a significant effect on IT governance performance that could lead to an improvement of public service delivery. This study is limited to a single developing country but future studies can involve more such countries to broaden the insights into the effect of CSFs on IT governance performance in such environments.

By establishing the correlated effects between these CSFs and the IT governance performance, this study has revealed a significant impact of CSFs on IT governance performance. It also suggests a CSFs model for effective IT governance in this less‐resourced environment in which such studies have not been conducted before, yet which are vital for analysing and improving IT governance.

Several intergovernmental organizations claim that the involvement of women in public procurement has a direct impact on sustainable development and growth, especially in the developing world, yet we know very little of such claim. This study aims to empirically examine how public procurement can contribute to women empowerment by boosting the competitiveness of women-owned businesses (WOBs) in Uganda.

In this study, a cross-sectional survey method is used. Quantitative data were gathered from a sample of 371 respondents in Ministries, Departments and Agencies (MDAs) and a section of women entrepreneurs in Uganda's capital Kampala. From the literature review, six hypotheses were formulated and tested using structural equation modelling (SEM). A research model is developed and presented.

All hypotheses, except for one, were supported. Procurement policy had a significant influence on evaluation criteria, contract management and most importantly, on the competitiveness of WOBs. Within the procurement process, evaluation criteria had a significant influence on the competitiveness of WOBs, while the influence of contract management on competitiveness of WOBs was not statistically significant. We, therefore, concluded that public procurement can indeed enhance women empowerment through a gender-responsive procurement policy. Above all, pre-contract award interventions such as streamlining evaluation criteria to ease access of WOBs to public procurement contracts seem have the most significant impact to competitiveness of WOBs compared to post-ward interventions during contract management.

This study offers a research-based model that articulates the role of procurement policy as an enabler for competitiveness of WOBs in developing countries. The model proposes a combination of both policy (a direct influence) and interventions in the supplier selection process (an indirect influence) to boost the competitiveness of WOBs.

Many electricity projects in Asian emerging economies involve private finance using Public Private Partnerships (PPPs) yet problems remain in terms of project initiation, commercial structuring, and financial arrangements. The motivation to pursue previous PPP power projects has been unduly influenced by the ability to attract finance rather than an independent assessment of value for money (VfM) of the project. The purpose of this paper is to present the development of VfM framework for improving investment sustainability of PPP power projects in Asian emerging economies.

The drivers for achieving VfM in projects involving both public and private participants have been determined by a critical review of international practices and the development of sustainable energy systems using grounded theory. These drivers have been used to cross-analyse six Asian PPP power projects.

The evaluation of the case study projects identifies the key determining linkages between the project structure, financial and commercial arrangements, and technical solutions with the ultimate project outcomes. It has been established that project outcomes can be improved through the inclusion of VfM considerations, energy security, and environmental sustainability. On the basis of this investigation, a conceptual governmental decision framework for future investment in PPP power projects is proposed.

Advocating a VfM framework for assessment of PPP power project proposals in Asian emerging economies is a new approach and offers enhanced benefits both to the public and private sector.

This paper aims to highlight the recruitment practices in the records management (RM) profession in Jamaica’s public sector and their implications for professional practice. This paper is part of a larger doctoral study completed at the University College London that investigated the connection between RM education and national development.

The research is a qualitative mixed methods study, which mainly utilises data from 34 interviews done among RM practitioners and educators, and development administrators and analysts in Kingston and Spanish Town, Jamaica.

The study found that there is an urgent need for a change in how RM practitioners are recruited for their roles in Jamaica’s public sector. More coherent frameworks and a more coordinated effort are required to support for the recruitment of practitioners.

This research is specific to the Jamaican case; therefore, it provides little basis for generalisation. Consequently, the study seeks to make no claims that the results in the Jamaican context are generalisable to other societies. Nonetheless, the conclusions and recommendations may be instructive in other environments.

The study evaluated some of the existing practices for the recruitment of RM practitioners. As a result, the findings should enhance the knowledge about the human resources needs in RM in Jamaica.

In addition to providing some directions for future research, the study also gives voice to a diverse group. It brings together an analysis of national discourses around RM recruitment practices. This is done through the multifaceted views of Jamaican RM practitioners, development administrators and RM educators represented in the interviews.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

This study aims to review and understand the state of records management practices in Malawi, focusing on both public and private sector organisations.

The hermeneutic framework underpinned a qualitative review of the study phenomenon. The inclusion and exclusion criterion for the literature was guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis methodology. Fifteen documents met the eligibility criteria and informed the study findings. The literature comprised of journal articles, dissertations at both master and doctoral levels, and conference papers.

The study found that records are created, captured and maintained both in print and electronic formats. It also confirmed that different types of organisations (public, private, academia and civil society) recognise the need for proper records management practices. However, effective and efficient records management is besieged by numerous obstacles, including lack of funding, absence of records management policy, standards and procedures at both institutional and national levels, poor records classification systems and a lack of top management support. Most importantly, the review shows that the majority of studies in Malawi have focused on academia, with little attention to other equally fundamental areas such as agriculture, trade, tourism, transport and energy. Thus, this situation calls for more empirical studies of records management practices in those sectors.

To the best of the authors’ knowledge, this is the first kind of review to be done at a national level, so the findings provide significant insights for policymakers and research practitioners on records management research trends to date in Malawi.