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Article

Maoka Andries Dikotla

The purpose of this paper is to recommend a framework for remodelling a public sector knowledge management system (KMS) using key knowledge management (KM) processes. The…

Abstract

Purpose

The purpose of this paper is to recommend a framework for remodelling a public sector knowledge management system (KMS) using key knowledge management (KM) processes. The rationale is to provide insight and guidelines to organisations that struggle with KM.

Design/methodology/approach

This desktop study adopted the qualitative approach and literature to support the understanding regarding the remodelling of the public sector KMS using key KM processes.

Findings

The study found that if KM processes are not considered, the prospect of KM is limited. The best way to manage public sector knowledge is following KM processes using information technology. Without proper KM, organisations may not know how knowledge is generated, codified, stored, shared and used in an organisation.

Originality/value

The paper provides a framework to guide public sector organisations in the implementation of electronic KM. Thus, proposing a new way of managing knowledge by using the electronic KM processes in the public sector organisations. The study will also benefit other organisations implementing KM programmes.

Details

Collection and Curation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9326

Keywords

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Article

Mona Ashok, Mouza Saeed Mohammed Al Badi Al Dhaheri, Rohit Madan and Michael D. Dzandu

Knowledge management (KM) is associated with higher performance and innovative culture; KM can help the public sector to be fiscally lean and meet diverse stakeholders…

Abstract

Purpose

Knowledge management (KM) is associated with higher performance and innovative culture; KM can help the public sector to be fiscally lean and meet diverse stakeholders’ needs. However, hierarchical structures, bureaucratic culture and rigid processes inhibit KM adoption and generate inertia. This study aims to explore the nature and causes of this inertia within the context of the United Arab Emirates (UAE) public sector.

Design/methodology/approach

Using an in-depth case study of a UAE public sector organisation, this study explores how organisational inertia can be countered to enable KM adoption. Semi-structured interviews are conducted with 17 top- and middle-level managers from operational, management and strategic levels. Interview data is triangulated with content analysis from multiple sources, including the UAE Government and case organisation documents.

Findings

The results show transformation leadership, external factors and organisational culture mediate the negative effect of inertia on KM practices adoption. We find that information technology plays a key role in enabling knowledge creation, access, adoption and sharing. Furthermore, we uncover a virtuous cycle between organisational culture and KM practices adoption in the public sector. In addition, we develop a new model (the relationship between KM practices, organisational inertia, organisational culture, transformational leadership traits and external factors) and four propositions for empirical testing by future researchers. We also present a cross-case comparison of our results with six private/quasi-private sector cases who have implemented KM practices.

Research limitations/implications

Qualitative data is collected from a single case study.

Originality/value

Inertia in a public section is a result of bureaucracy and authority bounded by the rules and regulations. Adopting a qualitative methodology and case study method, the research explores the phenomena of how inertia impacts KM adoption in public sector environments. Our findings reveal the underlying mechanisms of how internal and external organisational factors impact inertia. Internally, supportive organisational culture and transformational leadership traits positively effect KM adoption, which, in turn, has a positive effect on organisational culture to counter organisational inertia. Externally, a progressive national culture, strategy and policy can support a knowledge-based organisation that embraces change. This study develops a new model (interactions between internal and external factors impacting KM practices in the public sector), four propositions and a new two-stage process model for KM adoption in the public sector. We present a case-comparison of how the constructs interact in a public sector as compared to six private/quasi-private sector cases from the literature.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Content available
Article

Antti Rautiainen and Vilma Luoma-aho

This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the…

Abstract

Purpose

This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.

Design/methodology/approach

For data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.

Findings

Our findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media.

Practical implications

We highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance.

Originality/value

Despite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article

P.B. Beaumont

A recent OECD report on labour disputes noted that there has been a considerable increase in strike activity in the public sector of a number of member countries in recent…

Abstract

A recent OECD report on labour disputes noted that there has been a considerable increase in strike activity in the public sector of a number of member countries in recent times. Moreover, it was noted that strikes have started to occur in the traditionally “quiet” parts of the public sector in various countries. There is little need to stress this point in the last few years as the strikes that are attracting attention throughout the world are virtually all in the public sector; witness, for example, the air traffic controllers' dispute in the United States, the campaign of selective industrial action by civil servants in Britain and the postal and telecommunications disputes in Australia in mid‐1981.

Details

Employee Relations, vol. 4 no. 2
Type: Research Article
ISSN: 0142-5455

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Article

Kwabena Frimpong

This article aims to focus on the impact of the current austerity measures on UK public sector anti-fraud and financial crime investigative resource capacity building…

Abstract

Purpose

This article aims to focus on the impact of the current austerity measures on UK public sector anti-fraud and financial crime investigative resource capacity building initiative developed over the years to tackle fraud against the public purse.

Design/methodology/approach

The article draws on secondary sources of data and available literature on fraud and financial crime.

Findings

Fraud is a challenge in the UK public sector but the cut-back on anti-fraud and financial crime investigative resources, given the scale of public sector fraud, the growing emphasis on accountability and the time of austerity with public money more exposed to fraud is arguably a back-door/u-turn policy on zero-tolerance approach in tackling public sector fraud and financial crime. There is the potential of this encouraging more fraud and financial crime against the public sector in the long term if measures are not taken to devise strategies for enhancing anti-fraud and financial crime investigative resource capacity.

Research limitations/implications

The research implication for this article is that it opens an avenue for future studies to examine post austerity strategies for strengthening public sector anti-fraud and financial crime investigative resource strategies to deal with emerging fraud threats to UK public sector.

Practical implications

This article acts as a reference guide for policymakers to reflect on the long-term adverse impact of the austerity on anti-fraud and financial crime investigative resource capacity and capability in tackling fraud public sector fraud.

Originality/value

The paper attempts to present an alternative lens to examining the scale of UK public sector fraud problem rather than relying on headline story of declining fraud in UK.

Details

Journal of Financial Crime, vol. 22 no. 2
Type: Research Article
ISSN: 1359-0790

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Article

Irvine Lapsley and Rosie Oldfield

This paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and…

Abstract

This paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and ‘traditional’ accounting practices) will strongly influence the public sector accountant in the future. In order to illustrate this, we consider the key reforms which have taken place within the public sector over the last two decades, and the role of the accountant therein. We assess the extent to which these changes will continue to impact the accountant in the future. We also consider that the accountant is constrained by the past, in terms of the continuing dominance of certain accounting practices. The role of the accountant in the new millennium can therefore be seen in terms of both continuity and change.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

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Article

Nripendra P. Rana, Yogesh K. Dwivedi and D. Laurie Hughes

Blockchain is one of the most significant emerging technologies that is set to transform many aspects of industry and society. However, it has several major technical…

Abstract

Purpose

Blockchain is one of the most significant emerging technologies that is set to transform many aspects of industry and society. However, it has several major technical, social, legal, environmental and ethical complexities that offer significant challenges for mainstream use within the public sector. The coronavirus disease 2019 (COVID-19) pandemic has compelled many public sector employees to work remotely, highlighting a number of challenges to blockchain adoption within the Indian context signifying the pertinence of this research topic in the post-pandemic era. This study offers insight to researchers and policymakers alike on how such challenges are interdependent within this important subject.

Design/methodology/approach

We explored 16 unique sets of challenges selected from the literature and gathered data from nine experts from government settings, healthcare and education sectors and academia who have significant knowledge and experience of blockchain implementation and use in their respective organisations. The implementation of Interpretive Structural Modelling (ISM) and Matriced' Impacts Croise's Multiplication Appliquée a UN Classement (MICMAC) provided a precise set of driving, linkage and dependent challenges that were used to formulate the framework.

Findings

The developed ISM framework is split into six different levels. The results suggest that the bottom level consists of challenges such as “Lack of standards (C9)” and “Lack of validation (C10)” form the foundation of the hierarchical structure of blockchain adoption. However, the topmost level consists of a highly dependent challenge termed “adoption of blockchain in the public sector (C16)”. The research filters the selected set of five challenges to develop a parsimonious model and formulated six propositions to examine the impact of “lack of standard (C9)”, “lack of validation (C10)” on “security issues (C3)” and “privacy concerns (C2)”, which eventually determine individuals' “reluctance to use blockchain technology (C12)”.

Originality/value

This research fills a key gap in exiting research by exploring the key challenges in blockchain adoption within the public sector by developing a valuable framework to model this important topic. To the best of our knowledge, this is the first paper to address these challenges and develop a parsimonious model for challenges of blockchain adoption in the public sector settings.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

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Book part

Harun Harun and Peter Robinson

Purpose – The purpose of this article is to examine the contextual variables that influence the pace of public sector reforms through the adoption of accrual accounting…

Abstract

Purpose – The purpose of this article is to examine the contextual variables that influence the pace of public sector reforms through the adoption of accrual accounting for the Indonesian public sector.

Design/methodology/approach – The study employs a historically informed study based on a modified version of the Luder's (1992) Contingency Model (LCM). The data are drawn from official documents issued by the Indonesian government about reporting system for the public sector in the country and interviews with the key figures involved in the public sector accounting reforms in Indonesia. The study also uses publicly available information addressing the recent progress in the implementation of the accrual accounting system in the Indonesian public sector.

Key findings – The adoption of accrual accounting in the Indonesian public sector was stimulated by the economic crisis, prodemocratic movements, and international pressures for the reform of the public sector. However, the public sector accounting reforms in the country are confronted with significant implementation barriers which include legal issues, the lack of political supports, and skilled human resources. These barriers in turn threaten the intended purposes to be achieved through the greater economic and public sector reforms in the newly democratic Indonesia.

Research limitations/implications – The arguments of the study should be understood in the context of the institutional setting of Indonesia as a developing country. Nonetheless, the findings of this study show an example of the complexity faced through the use of the private sector accounting practice in the public sector context.

Originality/value – The findings of the study support the notion that the nature of legal system, political support, and human resource capacity influence the extent to which an accounting system is adopted in the public sector.

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Keywords

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Book part

P. W. Senarath Yapa and Sarath Ukwatte

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries…

Abstract

Purpose

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs.

Methodology/approach

Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation.

Findings

The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved.

Research limitations

The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions.

Originality/value

This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

Keywords

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Book part

Pawan Adhikari, Chamara Kuruppu, Andy Wynne and Dayananda Ambalangodage

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors…

Abstract

Purpose

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS.

Methodology/approach

The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews.

Findings

The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious.

Research limitations

The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries.

Originality/value

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.

Details

The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Type: Book
ISBN: 978-1-78441-662-1

Keywords

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