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Article
Publication date: 7 September 2021

Dmitri Gourfinkel

The purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA…

Abstract

Purpose

The purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms, including their key approaches and challenges, and the role of the World Bank's Public Sector Accounting and Reporting (PULSAR) Program.

Design/methodology/approach

This is a practitioner's viewpoint, which reflects World Bank and PULSAR Program's publicly available documents and the opinions of a practitioner involved in the implementation of PSA reforms.

Findings

Implementation of PSA reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process of the high-level public officials; and (3) the overall levels of fiscal transparency and public sector accountability and performance. There are several main approaches of the PSA reform implementation that could be observed across the globe. In practice, many countries and different jurisdictions face multiple challenges associated with PSA reform implementation. The World Bank and PULSAR Program in particular represent a valuable source of knowledge generation and sharing, and also acts as a catalyst for promoting PSA reforms in beneficiary countries.

Research limitations/implications

The limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.

Social implications

A practitioner's engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector accounting.

Originality/value

The article provides a practitioner's input on the relevance of PSA reforms and their key challenges.

Details

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

Keywords

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Book part
Publication date: 20 January 2021

Yao Lixia

Abstract

Details

Energy Security in Times of Economic Transition: Lessons from China
Type: Book
ISBN: 978-1-83982-465-4

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Article
Publication date: 1 April 2006

Haisu Wang and Weidong Yang

The paper aims to examine the sufficient and necessary conditions upon which the innovative “partial shock model” was implemented in China.

Abstract

Purpose

The paper aims to examine the sufficient and necessary conditions upon which the innovative “partial shock model” was implemented in China.

Design/methodology/approach

The study employs a multi‐method approach, involving a case study of Wuhan city in 2004.

Findings

Evidence suggests that implementation of the partial shock model in state‐owned small and medium‐sized enterprises (SOSMEs) is not only essential, but also feasible. More than 1,000 enterprises in Wuhan have restructured properties, and hundreds of thousands of workers have changed their state‐owned identity, which has resulted in positive social and economic outcomes in SOSMEs.

Practical implications

The paper suggests that there is a need to combine business reorganisation with government's timely intervention so as to overcome potential problems such as unjust occupation of state assets and unfair distribution among different enterprises in the same city.

Originality/value

The paper explores the distinct Chinese experiences in reforms of SOSMEs, which is a relatively under‐researched area of entrepreneurship.

Details

Journal of Small Business and Enterprise Development, vol. 13 no. 2
Type: Research Article
ISSN: 1462-6004

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Article
Publication date: 21 March 2016

Helen Dickinson and Jon Pierre

Many developed countries have seen significant reforms of their health systems for the last few decades. Despite extensive investment in these changes, health systems…

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Abstract

Purpose

Many developed countries have seen significant reforms of their health systems for the last few decades. Despite extensive investment in these changes, health systems still face a range of challenges which reform efforts do not seem to have overcome. The purpose of this paper is to argue that there are two particular reasons, which go beyond the standard explanations of changing demographics and disease profiles.

Design/methodology/approach

The paper is a commentary based on the literature.

Findings

The first explanation relates to the relationship between substantive health care reform and governance reform. These are intertwined processes and the pattern of interaction has distorted both types of reform. Second, reform has multiple meanings and may sometimes be more of an intra-organizational ritual and routine than a coherent plan aiming to bring about particular changes. As such, part of the reason why reform so frequently fails to bring about change is that it was not actually intended to bring about specific changes in the first place. The limited success of reform in recent years, the authors argue, has been a result of the fact that reform has focused too much on the substantive aspects of healthcare, while ignoring the governance aspect of the sector.

Originality/value

As a result, governance has often been obstructed by interest groups inside the system, resulting in paralysis. The authors conclude by arguing that substantive reform of public organizations without an accompanying reassessment of the governance of these organizations are more likely to fail, compared to more comprehensive reform efforts.

Details

Journal of Health Organization and Management, vol. 30 no. 1
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 1 August 1991

Jinglian Wu

After three years of economic reform in urban areas, China has beenconfronted with a series of choices. Six of these choices are examined:the focus of the reform, its…

Abstract

After three years of economic reform in urban areas, China has been confronted with a series of choices. Six of these choices are examined: the focus of the reform, its approach, its target, the pattern of national economic macro‐management, the macro‐economic policy, and the pace of the reform. It is held that the focus of the reform should be the establishment of a planned commodity economic system, which is the correct target of the reform; such a reform must be carried out step by step, systematically and in the light of an integrated design worked out in advance, with greater paces to shorten the period in which two systems confront each other; the macro‐management of the economy should be carried out by the central authority on the basis of an integrated market rather than administrative decentralisation; the money supply should be controlled in order to create a relatively relaxed environment for reform. On each of the six aspects, other prevailing views are analysed.

Details

International Journal of Social Economics, vol. 18 no. 8/9/10
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 March 2011

Kuotsai Tom Liou

Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic…

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114

Abstract

Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In the area of public budgeting and finance, reform policies have been introduced to improve China's taxation system, budgeting system and intergovernmental fiscal relations. The implementation of these policies has resulted in many changes and improvement to China's society and has also created new challenges to China's future development. This symposium introduction provides a brief review of the development of reform policies and a summary of five articles that examine China's revenue system, public expenditure structure, budgeting control, incentive policy, and education finance.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2006

Steven T. Petra

Reforms set forth in Sarbanes‐Oxley and the NYSE, AMEX, and NASD are designed to prevent the reoccurrence of corporate collapses at companies such as Enron Corp., WorldCom

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6701

Abstract

Purpose

Reforms set forth in Sarbanes‐Oxley and the NYSE, AMEX, and NASD are designed to prevent the reoccurrence of corporate collapses at companies such as Enron Corp., WorldCom Inc., and Global Crossing Ltd. The purpose of this paper is to discuss the possible impact the reforms may or may not have had in controlling the abuses uncovered in recent corporate failures.

Design/methodology/approach

This paper examines the reforms to corporate governance and the rationale behind the reforms, and examines how the actual governance structures of Enron, WorldCom, and Global Crossing during the years of their accounting scandals compared to the new requirements. It also offers a discussion as to whether the new reforms would have been helpful in preventing management's manipulation of earnings.

Findings

Global Crossing's governance structure would have satisfied a majority of the reforms. Enron's and WorldCom's governance structures would have satisfied less than half of the reforms.

Practical implications

This paper highlights the need for management and shareholders alike to focus on the substance of the reforms and not merely the form of the reforms in order to make meaningful improvements to corporate governance.

Originality/value

This paper should serve as a warning to the investing public. The reforms in and of themselves should not be relied on to prevent future corporate scandals. The reforms, however, do focus the spotlight directly on corporate boardrooms where shareholders can now insist that directors' interests be separate from those of the CEO and upper management.

Details

Corporate Governance: The international journal of business in society, vol. 6 no. 2
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 8 June 2010

G. Ramesh

The purpose of this paper is to present the contexts for the four papers selected in the area of policy and institutional reforms in India. The two decades of reforms in…

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243

Abstract

Purpose

The purpose of this paper is to present the contexts for the four papers selected in the area of policy and institutional reforms in India. The two decades of reforms in India have lead to research from multiple perspectives and have thrown up rich repository of knowledge; and the selected papers form part of its continuum. The paper presents a brief overview on the aspects and thrust of these reforms in developed economies, and the learnings. This overview provides the frameworks for understanding reforms in emerging economies. There have been gains but it is still being debated. But, what is concerning policy makers and academicians is the pressure from developed economies and global think tanks to mimic them, when the advantages are still unclear.

Design/methodology/approach

This paper provides a conceptual overview and tries to present the overall framework in which the four papers have to be appreciated. The context itself is tuned to the focus of these papers. The selected papers cover a wide spectrum of domain and reform interventions. The approach is to weave together these papers around the theme of policy and institutional reforms in terms of instruments of interventions and their effectiveness. It also throws up issues for future research.

Findings

This paper can summarize the findings of these studies it emerges that various attempts are being in the realm of reform with different levels of effectiveness. These are also in different stages of implementation. The papers indicate that while there are gains from reforms, the full potential could not be reached or it is too early to say.

Originality/value

The relevance of this paper and the four papers that it presents are at two levels. First is the direct learning from these studies in their areas of focus. Second is in terms of discerning the common thread of reforms that runs through these papers; in terms of their content, implementation, and effectiveness. These attempts are fairly representative of the reform story that is emerging from India.

Details

Journal of Indian Business Research, vol. 2 no. 2
Type: Research Article
ISSN: 1755-4195

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Article
Publication date: 16 August 2021

Joanna Higgins and Ro Parsons

Instructional coaches are pivotal to articulating the agenda of system-wide reform, yet their role remains largely unexamined. Their approach with educators is…

Abstract

Purpose

Instructional coaches are pivotal to articulating the agenda of system-wide reform, yet their role remains largely unexamined. Their approach with educators is contextually situated within the schooling system in which they work to reflect the historical and sociocultural system influences. Given the downward trend in New Zealand's international test scores for mathematics, it is timely to review the role of instructional coaches.

Design/methodology/approach

In this paper, the authors draw on qualitative data derived from interviews with experienced coaches to investigate how they brokered the vision and pedagogy of a system-level reform in mathematics. Using a sensemaking lens we specifically examined the collective stories they employed as explanatory tools.

Findings

The analysis revealed that coaches drew on factors from school and classroom contexts of professional development practice and from collective beliefs about effective practice, alongside the project materials incorporated in the design of the project. System-level stories of reading reform influenced coaches' leadership of professional practice in implementing the New Zealand Numeracy Development Project, a progressively scaled-up professional learning and development initiative designed to improve teacher knowledge and pedagogy.

Originality/value

This paper highlights the critical importance of coaches' knowledge and expertise, the complexity of the implementation process and the coherence of the infrastructure that supports them in instructional reform.

Details

International Journal of Mentoring and Coaching in Education, vol. 10 no. 4
Type: Research Article
ISSN: 2046-6854

Keywords

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Book part
Publication date: 6 July 2015

Sabine Kuhlmann

This chapter is aimed at contributing to the question of how institutional reforms affect multi-level governance (MLG) capacities and thus the performance of public task…

Abstract

Purpose

This chapter is aimed at contributing to the question of how institutional reforms affect multi-level governance (MLG) capacities and thus the performance of public task fulfillment with a particular focus on the local level of government in England, France, and Germany.

Methodology/approach

Drawing on concepts of institutional evaluation, we analytically distinguish six dimensions of impact assessment: vertical coordination; horizontal coordination; efficiency/savings; effectiveness/quality; political accountability/democratic control; equity of service standards. Methodologically, we rely on document analysis and expert judgments that could be gleaned from case studies in the three countries and a comprehensive evaluation of the available secondary data in the respective national and local contexts.

Findings

Institutional reforms in the intergovernmental setting have exerted a significant influence on task fulfillment and the performance of service delivery. Irrespective of whether MLG practice corresponds to type I or type II, task devolution (decentralization/de-concentration) furthers the interlocal variation and makes the equity of service delivery shrink. There is a general tendency of improved horizontal/MLG type I coordination capacities, especially after political decentralization, less in the case of administrative decentralization. However, decentralization often entails considerable additional costs which sometimes overload local governments.

Research implications

The distinction between multi-purpose territorial organization/MLG I and single-purpose functional organization/MLG II provides a suitable analytical frame for institutional evaluation and impact assessment of reforms in the intergovernmental setting. Furthermore, comparative research into the relationship between MLG and institutional reforms is needed to reveal the explanatory power of intervening factors, such as the local budgetary and staff situation, local policy preferences, and political interests in conjunction with the salience of the transferred tasks.

Practical implications

The findings provide evidence on the causal relationship between specific types of (vertical) institutional reforms, performance, and task-related characteristics. Policy-makers and government actors may use this information when drafting institutional reform programs and determining the allocation of public tasks in the intergovernmental setting.

Social implications

In general, the euphoric expectations placed upon decentralization strategies in modern societies cannot straightforwardly be justified. Our findings show that any type of task transfer to lower levels of government exacerbates existing disparities or creates new ones. However, the integration of tasks within multi-functional, politically accountable local governments may help to improve MLG type I coordination in favor of local communities and territorially based societal actors, while the opposite may be said with regard to de-concentration and the strengthening of MLG type II coordination.

Originality/value

The chapter addresses a missing linkage in the existing MLG literature which has hitherto predominantly been focused on the political decision-making and on the implementation of reforms in the intergovernmental settings of European countries, whereas the impact of such reforms and of their consequences for MLG has remained largely ignored.

Details

Multi-Level Governance: The Missing Linkages
Type: Book
ISBN: 978-1-78441-874-8

Keywords

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