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The purpose of this paper is to compare home care workers' views of their employment conditions by provider type – private for-profit vs public and non-profit – using the case study of Ireland.

An online survey was distributed to care workers (n = 350) employed by private for-profit, public and non-profit home care providers in Ireland. Returned questionnaires were analysed statistically in R using chi-squared tests to systematically compare key aspects of employment conditions.

Analysis shows that conditions are perceived to be significantly worse for those employed by private for-profit providers (and to a lesser extent non-profit organisations) compared to the public provider. There are wide disparities between public and private sector conditions in terms of contracts, pensions, unsocial hours pay and travel time allowances. The main area of convergence is in relation to employer support, where although the public sector performed better, the difference between the three provider types is smaller.

Relatively little research compares working conditions in private for-profit providers vs public and non-profit providers in Ireland and other countries. The findings can be understood in the context of marketisation reforms and may partly be explained by a lack of regulation in Ireland's home care sector and low unionisation rates amongst care workers employed by private for-profit providers.

The optimal payment in the whole operation and maintenance period of water environment treatment PPP projects has become the main approach to realize sustainable development of projects. This study is aimed at constructing an effective payment model for the whole life period of projects to achieve win-win among all stakeholders, so as to provide a theoretical reference and managerial implications for the public sector in the whole operation and maintenance period.

In the whole operation and maintenance period of water environment treatment PPP projects, this article investigates how the public sector optimizes the payment in the whole operation and maintenance period of projects. Firstly, the projects' whole operation and maintenance period is divided into several stages according to the performance appraisal period. And then, the multi-stage dynamic programming model is constructed to design the payment construct model for the public sector in each performance appraisal stage. The payment from the public sector is the decision variable, and the deduction from the private sector is a random variable.

The optimal payment model showed that the relatively less objective weight of public sector leaded to its relatively more total payment and vice versa. Therefore, the sustainable development of the projects can only be ensured when the objective weights both of them should be balanced. Additionally, the deduction from the performance appraisal of private sector plays an important role in the model construction. The larger deduction the private sector undertakes, the smaller profits private sector has. Since the deduction at each stage is a random variable, the deduction varies with the different probability distributions obeyed by the practical deduction in each stage.

The findings from this study have provided theoretical and application references, and some managerial implications are also given. First, the improvement of the pricing system of public sector should be accelerated. Second, the reasonable profit of the private sector must be guaranteed. While pursuing the maximization of social benefits, the public sector should make full use of the price sharing mechanism in the market and supervise the real income situation of the private sector. Third is increasing the public to participate in pricing. Additionally, it is a limitation that the deduction is assumed to conform to a uniform distribution in this study. Other probability distributions on deduction can be essentially further sought, so as to be more line with the actual situation of the projects.

The optimal payment in whole operation and maintenance period of the projects has become an important issue, which is a key to project success. This study constructs a multi-stage dynamic programming model to optimize payment in the whole period of projects. Additionally, this study adds its value through deeply developing the new theories of optimal payment to more suitable for the practical problems, so that to optimize the design of payment mechanism. Meanwhile, a valuable reference for public and private sectors is provided to ensure the sustainable development of the projects.

This study focuses on ratcheting and budget behavior in nonprofit museums. Specifically, the authors examine how performance compared with the budget affects future revenue budgets, and how this differs from the extant literature focused on for-profit organizations. The study focuses specifically on the relationship between museums and their sources of public funding and how this affects how museums prepare budgets.

Based on four years of data covering 97 state-subsidized Danish museums, the authors analyze budget ratcheting using least absolute deviation (LAD) estimations in the form of median regressions.

The authors find that when actual revenue from admission charges is below the budget, the decrease in the following year's budget is greater than the increase in the following year's budget when actual revenue from admission charges is above the budget (i.e. the authors find asymmetrical ratcheting).

The findings are based on a specific setting (Danish museums), and the results may not be generalizable to other settings.

This study provides insights into the museum sector and other sectors with similar characteristics and contributes to understanding the differences between museums and for-profit organizations when it comes to budgeting. As private-sector management practices are gaining ground in the museum sector, it is important to learn more about budgeting-related issues in this sector.

The asymmetrical ratcheting the authors find is the opposite of ratcheting typically found in for-profit organizations. The authors attribute the results to the incentive conflict between museums and their public funding sources. The authors point to the museums' dependence on public funding as an explanation for the results and, thereby, extend the knowledge on ratcheting to organizations with different characteristics than traditional, for-profit organizations.

The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.

This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.

Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.

Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.

This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.

An optimal control model is built considering the private sector's opportunistic effort diversion and reciprocal effort improvement, while a numerical study is conducted to draw some managerial implications.

In infrastructure PPP projects, private sectors may opportunistically divert part of their effort from the current projects to other projects to allocate their limited human resources. Nevertheless, this effort diversion can be inhibited by dynamic incentives since the private sectors reciprocally exert greater effort into the current projects when receiving the dynamic incentives. This article investigates how the government specifies the output standard that the private sector should meet and offers dynamic incentives to mitigate the private sector's opportunistic effort diversion.

The output standard for the private sector to acquire the dynamic incentives should be specified as the output level corresponding to the private sector's optimal long-run stationary equilibrium (OLSE) effort level, which decreases with its reciprocal preference level but increases with its effort-diverting level. The optimal dynamic incentives comprise an initial incentive and a periodic OLSE incentive, which declines with the reciprocal preference level but improves with the effort-diverting level. Besides, the numerical study reveals that the government should distinguish whether the bidders have high effort-diverting levels and, if so, should focus on their reciprocal preference levels and decline the bidders with low reciprocal preference to avoid utility loss.

This article provides a theoretical model combining opportunistic behavior with reciprocal preference through an optimal control lens, thus embedding the problem of incentive design into a broader socioeconomic framework.

This chapter addresses the potential for knowledge, learning, and collaboration (KLC) cultures in public sector organizations. Public sector organizations are among the most complex for introducing or nourishing a KLC approach because there are multiple levels of cultures with varying levels of influence. We describe these complex cultures as tiers. First, we define public sector organizations’ business goals, purpose, and strategies. Then, the authors translate and interpret all five levels of culture for public sector organizations. The chapter also details the nature of cultural complexity, namely the four tiers of public sector cultures: (1) the company culture (Tier 1); (2) the public service culture (Tier 2); (3) the culture of the external environment (Tier 3); and (4) the internal KLC cultures (Tier 4). This chapter establishes a framework for describing an organization’s complex culture and determining the best KLC approach for the context.

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.

A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.

The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.

This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.

The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.

The purpose of this chapter is to present and review: (a) the development of social entrepreneurship in Croatia over the last 10 years; (b) the current state and perspective of the development of social entrepreneurship; and (c) strategic documents related to social entrepreneurship with an emphasis on the Strategy for the Development of Social Entrepreneurship 2015–2020 which was an essential document for the promotion and financing of social entrepreneurship. At the beginning of the chapter, the historical reasons for the emergence of the concept of social entrepreneurship are briefly described. Next, entrepreneurship is defined, then entrepreneur, and later the concepts of social entrepreneurship and social entrepreneur are introduced with an emphasis on the differences between commercial and social entrepreneurship. After the basic concepts have been explained, the chapter focusses on social entrepreneurship in Croatia: (a) the types of legal forms in which a social enterprise can be initiated, are listed due to the absence of a separate legal form in Croatian legislation; (b) several examples of positive practices were presented; and (c) the Social Entrepreneurship Development Strategy was analysed by comparing planned and executed activities and allocated and implemented resources. Unfortunately, the strategy did not achieve the expected effect and boosted social entrepreneurship’s development, which slowed growth. Social entrepreneurship in Croatia is still in its initial development phase, and a colossal opportunity has been missed. The government and other stakeholders must make additional efforts to develop social entrepreneurship in Croatia.

The purpose of this study is to examine how US farm sector performed in 2020, the first year of the pandemic. There were significant supply and demand shocks due to the pandemic. Furthermore, there was significant fluctuation in commodity prices and record high government payments in 2020. This study aims to examine the performance and position of US farm sector (financially) to system (and global economy) wide shocks.

The authors examine 2020 values for farm sector financial ratios before and after the onset of the Coronavirus (COVID-19) pandemic using the data from the United States Department of Agriculture to understand the financial position and performance of the US farm sector.

The authors find solvency ratios (which are indicators of the sector's ability to repay financial liabilities via the sale of assets) worsened in 2020 relative to pre-pandemic expectations. Efficiency ratios (which evaluate the conversion of assets into production and revenue) and liquidity ratios (which are indicators of the availability of cash to cover debt payments) showed mixed outcomes for the realized results in 2020 relative to the pre-pandemic forecasts. Four profitability ratios were stronger in 2020 relative to pre-pandemic expectations. All solvency, liquidity and profitability ratios plus 2 out of 5 efficiency ratios for 2020 were weaker than their respective average ratios obtained from 2000 to 2019 data.

This research is one of the first papers to use financial ratios to examine how the US farm sector performed in 2020 compared to expectations prior to the pandemic.

This chapter describes public space exploration services’ business goals, purpose, and strategy. It reinforces space exploration organizations’ fundamental bureaucratic administrative culture (Tier 1). The authors describe the influence that political appointees as leaders may play in shaping public sector cultures. Next, the public service culture (Tier 2) is deconstructed, and each of the five layers is described in detail. Additionally, the authors explain why focusing on the beliefs layer is the dominant layer and the essential starting point for analysis in space exploration cultures. Next, the chapter outlines the landscape of external influencing cultures (Tier 3) in the space exploration landscape. Finally, the potential value and challenges of developing internal KLC cultures are explored.