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1 – 10 of over 1000Carolyn J. Cordery and David Hay
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Abstract
Purpose
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.
Design/methodology/approach
We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).
Findings
Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.
Originality/value
NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.
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Christopher Neil Makanga, Laura A. Orobia, Twaha Kigongo Kaawaase, Isaac Nkote Nabeta, Rachel Mindra Katoroogo and John Munene
This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced…
Abstract
Purpose
This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.
Design/methodology/approach
A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.
Findings
Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.
Research limitations/implications
In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.
Practical implications
This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.
Social implications
The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.
Originality/value
The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.
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Abdullahi Ahmed Umar, Noor Amila Wan Abdullah Zawawi and Abdul Rashid Abdul Aziz
This study aims to seek, on the basis of Hofstede's culture consequences, to explore the notion that regional characteristics may influence the prioritisation of certain types of…
Abstract
Purpose
This study aims to seek, on the basis of Hofstede's culture consequences, to explore the notion that regional characteristics may influence the prioritisation of certain types of public-private partnerships (PPP) contract governance skills over others. It further sets out to determine which skills are considered the most critical between the groups of respondents surveyed.
Design/methodology/approach
To bring this important and neglected perspective into the mainstream of PPP discussions, the study, being of an exploratory nature, relied on a survey of 340 respondents from around the globe. The respondents are a rich mix of public policy experts, economists, construction professionals, project finance experts, lawyers and academic researchers in PPP.s.
Findings
Analysis revealed that, regional characteristics was an important factor influencing skills prioritisation. Furthermore, exploratory factor analysis with Monte Carlo principal component analysis (PCA) confirmation revealed that project management, contract design, negotiations, performance management and stakeholder management skills were very critical for successful contract management of PPP projects.
Practical implications
The findings indicate that the design and implementation of regulatory governance for infrastructure PPPs should be context-specific rather than the current one-size-fits all model. Training should be tailored to reflect regional specific characteristics.
Originality/value
Studies are increasingly pointing to the absence of critical PPP skills among institutions responsible for managing PPP contracts. This lack of capacity has resulted in poor oversight of private companies providing public services resulting in poor services, and financial recklessness, which threaten the sustainability of service provision.
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Country comparative studies especially in Africa on public procurement reforms toward financial control and accountability of public expenditure are limited. Meanwhile, these…
Abstract
Purpose
Country comparative studies especially in Africa on public procurement reforms toward financial control and accountability of public expenditure are limited. Meanwhile, these kinds of studies have potential for providing useful insights on how value for money through public procurement is being ensured across Africa. This paper attempts to provide this. The purpose of this paper is to highlight several policy recommendations for public management aimed at improving public procurement and public financial management (PFM) systems in Africa.
Design/methodology/approach
The paper adopts a qualitative case study using secondary data drawn from Global Integrity Index (GII) of the Transparency International and the World Bank’s Country Policy and Institutional Assessments databases to investigate variables that influence public procurement practices in three purposively selected African countries. The comparative approach for presenting some of the experiences of countries in public procurement methods is used in this paper.
Findings
The findings suggest three main variables, namely, government structure and economic variables, complicated by socio-cultural values interact to influence public procurement and PFM systems in the case study countries.
Research limitations/implications
Data for the GII indicators used were only available from 2013, which restricted the discussion of those indicators to a short span (2013–2015).
Social implications
The socio-cultural milieu within which public procurement takes place has implications for how governance structures function to deliver value-for-money public procurement.
Originality/value
This study adds value by comparing three countries within Africa to reveal common variables which influence public procurement and PFM systems.
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Anthony Sumnaya Kumasey, Farhad Hossain, Aminu Mamman and Eric Delle
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational…
Abstract
Purpose
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector.
Design/methodology/approach
The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service.
Findings
The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours.
Originality/value
This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement.
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Despite the well-recognized importance of recycled water, the study of industry-peer pressure on recycled water is relatively new. This study investigates how organizations…
Abstract
Purpose
Despite the well-recognized importance of recycled water, the study of industry-peer pressure on recycled water is relatively new. This study investigates how organizations experience and react to industry-peer pressure to set recycled water targets. Additionally, this study investigates the role of board chairs involved in sustainability committees in contributing to responses to industry-peer pressure.
Design/methodology/approach
Using Eviews 12, this study employed a pooled logistic regression model to analyze data from 1,346 firms on Taiwan and Taipei exchanges (2017–2020).
Findings
The findings revealed that frequency-based imitation drives recycled water target-setting diffusion. However, there is no direct relationship between outcome-based imitation and recycled water target-setting. Notably, outcome-based imitation drives the adoption of recycled water target-setting of firms with board-chair membership in sustainability committees.
Research limitations/implications
This study faces certain data limitations. First, this study primarily focuses on water recycling. Future research could explore other ways to reduce water usage, such as using water-efficient equipment. Second, this study gathered information solely on the presence or absence of a board chairperson on the sustainability committee. Future researchers could explore the impact of the composition of sustainability committee on recycled water target-setting. Lastly, the sample used in this study is restricted to Taiwan's corporations that existed during 2017–2020. Future researchers may consider adopting a longitudinal design in other economies to address this limitation.
Practical implications
The findings of this study offer several guidelines and implications for recycled water target-setting and the composition of sustainability committees. It responds to an urgent call for solutions to water shortages when pressure from governments and nongovernmental organizations is relatively absent. The number of industry peers that have already set recycled water targets is indispensable for motivating firms to set their own recycled water targets. In terms of insufficient water-related regulatory pressure and normative pressure, this study found evidence suggesting that the direct motivation for setting recycled water targets stems from mimetic pressures via frequency-based imitation. The evidence in this study suggests that policymakers should require companies to disclose their peers’ recycled water target information, as doing so serves as an alternative means to achieving SDG 6.3.
Social implications
Recycled water target-setting might be challenging. Water recycling practices may face strong resistance and require substantial additional resources (Zhang and Tang, 2019; Gao et al., 2019; Gu et al., 2023). Therefore, this study suggests that firms should ensure the mindfulness of board members in promoting the welfare of the natural environment when making recycled water target-setting decisions. To reap the second-mover advantage, firms must consider the conditions in which board members can more effectively play their role. Corporations may help their chairpersons in setting recycled water targets by recruiting them as members of sustainability committees. Meanwhile, chairpersons tend to activate accurate mental models when the water conservation performance of pioneering industry peers is strong enough to indicate the potential benefits of adopting recycled water target-setting. Investors’ and stakeholders’ understanding of how the composition of sustainability committees is related to recycled water target-setting may help to identify the potential drivers of firms’ water responsibility. Investors and stakeholders should distinguish firms in terms of the board chair’s membership of their sustainability committee and focus on water-use reduction outcomes in the industry. This study provides insights into circumstances whereby chairpersons help to restore the water ecosystem.
Originality/value
This study explains how frequency-based and outcome-based imitation are two prominent mechanisms underlying the industry-peer pressure concerning recycled water target-setting. Moreover, this study fills literature gaps related to the moderating roles of board-chair membership in sustainability committees concerning industry-peer pressure on recycled water target-setting.
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Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…
Abstract
Purpose
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.
Design/methodology/approach
Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.
Findings
Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.
Practical implications
Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.
Originality/value
Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.
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Kim Moloney, Gwenda Jensen and Rayna Stoycheva
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Abstract
Purpose
This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Design/methodology/approach
The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.
Findings
We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.
Research limitations/implications
We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.
Practical implications
Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.
Originality/value
The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.
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Abdullah S. Karaman, Ali Uyar, Rim Boussaada and Majdi Karmani
Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…
Abstract
Purpose
Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.
Design/methodology/approach
The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.
Findings
The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.
Research limitations/implications
While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.
Practical implications
Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.
Originality/value
The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.
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The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…
Abstract
Purpose
The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).
Design/methodology/approach
A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.
Findings
CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.
Research limitations/implications
The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.
Practical implications
Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.
Originality/value
The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.
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