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1 – 10 of 882Carolyn 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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Michalis Bekiaris, Thekla Paraponti and Foteini Spanou
This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’…
Abstract
Purpose
This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.
Design/methodology/approach
Based on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.
Findings
The theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.
Practical implications
The study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.
Originality/value
The study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.
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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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Luiz Henrique Alonso de Andrade and Elias Pekkola
This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through…
Abstract
Purpose
This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.
Design/methodology/approach
We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.
Findings
Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.
Research limitations/implications
The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.
Practical implications
Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.
Originality/value
By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.
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Ari Budi Kristanto and June Cao
This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of…
Abstract
Purpose
This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.
Design/methodology/approach
This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.
Findings
Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.
Originality/value
This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.
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Punam Singh, Lingam Sreehitha, Vimal Kumar, Binod Kumar Rajak and Shulagna Sarkar
Employee engagement (EE) continues to be one of the most difficult challenges for organizations today. Numerous factors have been linked to EE, according to studies. However, the…
Abstract
Purpose
Employee engagement (EE) continues to be one of the most difficult challenges for organizations today. Numerous factors have been linked to EE, according to studies. However, the necessary human resource management (HRM) strategies and systems for enhancing EE have not yet been developed. It is questionable if all employees inside the company require the same HRM strategies, to boost engagement as one size does not fit all. Therefore, it is necessary to create employee profiles based on factors associated with EE. This study aims to develop employee profiles based on engagement dimensions and outcomes. It seeks to comprehend the relationship between engagement level and factors such as age, years of service and employment grade.
Design/methodology/approach
Using latent profile analysis (LPA), we identified five EE profiles (highly engaged, engaged, moderately engaged, disengaged and highly disengaged). These five profiles were characterized by five EE dimensions (Culture Dimensions, Leadership Dimensions, People Process, Business alignment Dimension and Job Dimension) and EE outcomes (Say, Stay and Strive).
Findings
The study revealed that Engaged profiles exhibited low stay outcomes. The highest percentage of disengaged employees fall under 25 years of age with less than 5 years of experience and are at the entry level.
Research limitations/implications
The study highlights the significance of the people processes dimensions in enhancing engagement. Profiles with low people process dimensions showed high disengagement. Person-centered LPA adds and complements variable-centered approach to develop a better understanding of EE and help organizations devise more personalized strategies. The study would be of interest to both academics and practitioners.
Originality/value
The novelty of this study lies in its attempt to model the employee profiles to comprehend the relationship between engagement levels using LPA.
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The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to…
Abstract
Purpose
The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.
Design/methodology/approach
The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.
Findings
The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.
Social implications
The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.
Originality/value
This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.
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Bhavna Mahadew and Tinotenda Ganga
The primary purpose of this study is the development of Zimbabwe's rescue culture. The current framework for rescue operations was shaped by the historical development of laws…
Abstract
Purpose
The primary purpose of this study is the development of Zimbabwe's rescue culture. The current framework for rescue operations was shaped by the historical development of laws pertaining to insolvency and liquidation. Socioeconomic pressures in Zimbabwe can be attributed to some of the main factors that led to the need for rescue legislation and restructuring, which in turn fueled the shift from a culture that supported credit to one that supported debtors. The aim of this study is to offer an overview of the key ideas and principles of the corporate rescue programs now implemented in Mauritius and to investigate the ways in which these ideas and principles impacted the newly enacted Zimbabwean Insolvency Act.
Design/methodology/approach
This study adopts a comparative legal approach using Zimbabwe and Mauritius as comparative case studies. The fact that both countries are former British colonies and their insolvency legal framework inspired by common law makes them appropriate to be compared. Legislation and case law are used to conduct the comparative study with the aim of Zimbabwe drawing lessons from the Mauritian legal framework on insolvency. Mauritius is a nearly ideal subject for a comparative case study because of its vibrant and fairly successful bankruptcy law framework, as well as its fictional corporate rescue culture. These might provide Zimbabwe with some motivation and guidance.
Findings
The legal framework on insolvency in Zimbabwe has been found to be too stringent and does not provide companies with any lifeline. There is arguably a tendency of forcing companies out of business rather than implementing a rescue culture. Selected aspects of the Mauritian legal framework on insolvency can be mapped onto the Zimbabwean system to implement a much-needed rescue culture given its challenging economic context.
Originality/value
This study contributes to comparative legal literature in the field of insolvency. It is among the very few research work that compares the legal structure on insolvency of Zimbabwe and Mauritius in a collaborative endeavor to enhance the insolvency law and its application in Zimbabwe.
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Margit Malmmose and Mai Skjøtt Linneberg
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…
Abstract
Purpose
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.
Design/methodology/approach
Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.
Findings
The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.
Originality/value
Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.
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Zhang Hui, Naseer Abbas Khan and Maria Akhtar
This study social based on cognitive theory (SCT), aims to better understand how transformational leadership affects team-level knowledge sharing and absorptive ability in the…
Abstract
Purpose
This study social based on cognitive theory (SCT), aims to better understand how transformational leadership affects team-level knowledge sharing and absorptive ability in the construction industry. It also examines the moderating influence of the AI-based virtual assistant on the indirect relationship between transformational leadership and team innovation through knowledge sharing and absorptive ability at the team level.
Design/methodology/approach
This study used a simple random sample approach to gather data from several small and medium-sized construction firms in Anhui Province, China. A total of 407 respondents, including 89 site engineers and 321 team members, provided their responses on a five-point Likert scale questionnaire.
Findings
The findings showed that AI-based virtual assistants significantly moderated the direct and indirect association between transformational leadership and knowledge sharing, and subsequently with team innovation. Unexpectedly, the findings showed that AI-based virtual assistant did not moderate the direct relationship between transformational leadership and team-level absorptive capacity.
Originality/value
This study adds a fresh perspective to the literature on construction management by examining team innovation driven by transformational leadership through an underlying mechanism. It is unique in that it uses the team adaptation theory to investigate the understudied relationship between transformational leadership and team innovation in the construction industry.
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