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Article
Publication date: 10 May 2023

Pietro Pavone, Paolo Ricci and Massimiliano Calogero

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation…

Abstract

Purpose

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society.

Design/methodology/approach

A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends.

Findings

The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes.

Research limitations/implications

The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions.

Originality/value

Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 20 November 2023

Minga Negash and Seid Hassan

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions…

Abstract

Purpose

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Design/methodology/approach

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

Findings

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

Research limitations/implications

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Practical implications

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

Social implications

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

Originality/value

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

Details

Management Research Review, vol. 47 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 22 April 2024

Øystein Pedersen Dahlen

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the…

Abstract

Purpose

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

Design/methodology/approach

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

Findings

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

Originality/value

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 5 April 2023

Yosra Mnif and Yosra Gafsi

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and…

Abstract

Purpose

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

Design/methodology/approach

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

Findings

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

Practical implications

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Originality/value

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 5 December 2023

Justyna Fijałkowska, Dominika Hadro, Enrico Supino and Karol M. Klimczak

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and…

Abstract

Purpose

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

Design/methodology/approach

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

Findings

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

Practical implications

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

Originality/value

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 January 2024

Jill Manthorpe, Steve Iliffe and Richard Bourne

It is over 20 years since the publication of the Wanless Report, “Securing our Future Health: Taking a Long-Term View”. The Wanless Report argued that the National Health Service…

Abstract

Purpose

It is over 20 years since the publication of the Wanless Report, “Securing our Future Health: Taking a Long-Term View”. The Wanless Report argued that the National Health Service (NHS) would survive in its current form only if the population became “fully engaged” with it.

Design/methodology/approach

In this discussion paper, the authors explored what “fully engaged” meant to Wanless, what it might mean now (allowing for the impact of the anti-vaxxer movement) and what policymakers could do to enhance public engagement.

Findings

Although the Wanless Report neatly fitted into other long-term thinking about the NHS, it was unique in that it built economic models to predict the costs and impact of different patterns of NHS performance. Wanless predicted that people’s poor levels of health would put considerable pressure on the NHS. This pressure could swamp efforts to meet healthcare targets and improve health outcomes, despite its sizeable investment of money. Wanless set out three possible scenarios for public engagement with the NHS: solid progress, slow uptake and fully engaged.

Practical implications

The authors pose questions for policymakers and practitioners. Would a reboot of the Wanless approach be worth the effort for policymakers? If yes, how would it differ from the original? The NHS faces the whole of society; could it be the vehicle for engaging the anti-vaxxer public with the truthfulness of medical science, and will it be this, that is, Wanless' enduring legacy?

Originality/value

The exploration of the Wanless Report is complicated (at least for the time being) by the rise of the anti-vaxxer movement’s resistance to health promotion and mistrust of part of the NHS.

Details

Journal of Integrated Care, vol. 32 no. 2
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 26 December 2023

Bahaudin Ghulam Mujtaba

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace…

Abstract

Purpose

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

Design/methodology/approach

SCOTUS decision and rationale, along with literature.

Findings

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

Originality/value

This is an original analysis.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 9 June 2023

Samia Ebrahiem, Ahmed O. El-Kholei and Ghada Yassein

The article attempts to shed light on the social aspects of research that deal with Sustainable Development Goals (SDGs) and sustainable cities. The aim is to offer a global view…

Abstract

Purpose

The article attempts to shed light on the social aspects of research that deal with Sustainable Development Goals (SDGs) and sustainable cities. The aim is to offer a global view of these facets' evolution and to provide information on people-centered smart cities.

Design/methodology/approach

The research is qualitative. A systematic bibliometric approach is a framework for the research. The unit of analysis is publications on SDGs and Smart Cities (SCs) indexed in Scopus. The authors used VOSviewer text mining functionality to construct co-occurrence networks of socially related critical terms extracted from textual data. The co-occurrence of keywords presents a valuable method and process for attaining in-depth analysis and fast comprehension of trends and linkages in articles from a holistic approach.

Findings

Social media, social sustainability and social capital are the three multifaceted social keywords that co-occur in SDGs and SCs. The paper provides a brief compendium of resources and frameworks to build a socially sustainable smart city.

Research limitations/implications

The retrieval date was on 15 August 2019. The authors used the same search query for new papers released in 2019 and afterwards to update their findings. The authors collected 657 documents on SCs, compared to 2,975 documents about SDGs demonstrating that their findings are still trending in the same direction, emphasizing the importance of the research topic. SCs' social aspects are still chartered areas that require the attention to future research.

Originality/value

The authors’ decision to use two separate data sets for SCs and SDGs data files helps to provide a more comprehensive picture of the research landscape. It may identify areas where research is lacking or needs future research. The authors present an integrative agenda for a smart city to be socially sustainable. Innovative approaches to urban planning are required to empower the place and context and improve the users' satisfaction, where innovative solutions enable smart, sustainable and inclusive societies. Infrastructure governance is a critical keystone. It could guarantee that public investments contribute to sustainable urban development while enhancing city resilience, particularly in facing climate change and inclusive growth challenges.

Details

Open House International, vol. 49 no. 2
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 18 December 2023

Christakis Georgiou

The COVID19 crisis has thrown wide open the debate on Europe’s Economic and Monetary Union’s (EMU) future. Next Generation EU (NGEU) has broken the stalemate over a central fiscal…

Abstract

Purpose

The COVID19 crisis has thrown wide open the debate on Europe’s Economic and Monetary Union’s (EMU) future. Next Generation EU (NGEU) has broken the stalemate over a central fiscal capacity. The open question is whether NGEU is a one-off or a first step. The suspension of the Stability and Growth Pact has given new urgency to the debate on reforming EMU’s fiscal rules.

Design/methodology/approach

There is no debate as yet about how these two prospects relate to each other. This paper argues that a permanent fiscal capacity and revised rules should be seen as alternatives.

Findings

This study makes two claims: first, a fiscal capacity renders a reformed pact unnecessary and second, that is an optimal solution politically. A fiscal capacity would provide an efficient asymmetric shock absorber and therefore reduce the need for pre-emptive action against negative cross-border externalities. It would also provide an abundant supply of an EU-wide safe asset around which to structure the EU’s financial system, thus rendering unnecessary the backstopping of member states' debts.

Originality/value

This would restore democratic accountability while eliminating moral hazard and enforcement problems.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 4 March 2024

Veli Durmuş

Decentralization has profound implications for many health systems. This study investigates the effect of health system decentralization in Organization for Economic Co-operation…

Abstract

Purpose

Decentralization has profound implications for many health systems. This study investigates the effect of health system decentralization in Organization for Economic Co-operation and Development (OECD) countries on public health security capacity and health service satisfaction.

Design/methodology/approach

Multiple linear regression analyses were employed for variables related to the level of health security capacity and satisfaction with the healthcare system while controlling for all socio-demographic variables from the European Social Survey, including over 44,000 respondents from 25 OECD countries. The Health Systems in Transition series of countries were used for assessing the decentralization level.

Findings

The result of multiple linear regression analyses showed that the level of decentralization in health systems was significantly associated with higher health security capacity (ß-coefficient 3.722, 95% confidence interval (CI) [3.536 3.908]; p=<0.001) and health service satisfaction (ß-coefficient 1.463, 95% CI [1.389 1.536]; p=<0.001) in the study. Countries with a higher level of decentralization in health policy tasks and areas were significantly likely to have higher health services satisfaction, whereas this satisfaction had a significant negative relation with the lower level of decentralization status of secondary/tertiary care services in OECD countries (ß-coefficient −5.250, 95% CI [−5.757–4.743]; p = 0.001).

Originality/value

This study contributes to a better understanding of the extent to which decentralization of health services affects public health safety capacity and satisfaction with health services, whereas the level of decentralization in OECD countries varies considerably. Overall, the findings highlight the importance of public health security and satisfaction with health care delivery in assessing the effects of decentralization in health services.

Details

Journal of Health Organization and Management, vol. 38 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

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