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1 – 10 of over 2000Cyrill Julian Kalbermatten and Adrian Ritz
The purpose of this paper is to study the relationship between the attitudes of principals, municipality-specific aspects of reform implementation, and principals’ resistance to…
Abstract
Purpose
The purpose of this paper is to study the relationship between the attitudes of principals, municipality-specific aspects of reform implementation, and principals’ resistance to change.
Design/methodology/approach
The collected data are based on a multi-level structure. The levels of analysis are at the school level (school principal) and at the municipality level. Therefore, the research question posed in this study is examined using a quantitative multi-level analysis.
Findings
The results show that both the personal attitudes of school principals and adjustments made by the school presidency of the municipality affect the school principals’ willingness to change.
Research limitations/implications
The study’s focus on schools limits the ability to generalize the results to apply to other organizations. Nevertheless, schools are an important object of study for change management research because they share crucial organizational characteristics with other organizations in the public sector.
Originality/value
Studies that have looked at the change reactions of leaders in the public school sector have rarely examined individual and collective factors together. We focus on both, since the municipalities in many countries have a certain amount of leeway in implementing reforms, meaning that their involvement is of central importance for a successful change process.
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Shiyang Hu, Chunyan Wei, Rui Xue, Liang Yin and Bo Zhu
This paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse.
Abstract
Purpose
This paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse.
Design/methodology/approach
We use the staggered implementation of board reforms in Chinese central government-controlled state-owned enterprises (CSOEs) as an exogenous shock to board governance. We collect data on board reforms for a set of pilot CSOEs during the period 2005 to 2020 from the State-owned Assets Supervision and Administration Commission (SASAC) website by hand. We use a generalized difference-in-difference (DID) design to test the effect of staggered board reform adoption on managerial risk-taking incentive provision.
Findings
We find a positive relationship between board reforms and risk-taking inventive provision, i.e. pay-performance sensitivity, promotion-performance sensitivity and performance target difficulty. The documented relationship is stronger when the value of risk-taking is higher. We also find that board reforms lead to greater risky but value-enhancing investments and that managerial risk-taking incentive provision acts as an important channel through which board reforms improve value-enhancing risk-taking.
Originality/value
Our findings suggest that board reforms that improve board governance are effective in addressing risk-related agency conflicts in emerging markets. The findings also highlight the importance of managerial risk-taking incentive provision in inducing risky but value-enhancing investments.
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Carolyn 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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Kofi Kamasa, David Nii Nortey, Frank Boateng and Isaac Bonuedi
This paper assesses the impact of tax reforms on tax revenue mobilisation in Ghana.
Abstract
Purpose
This paper assesses the impact of tax reforms on tax revenue mobilisation in Ghana.
Design/methodology/approach
The autoregressive distributed lag model together with dynamic ordinary least squares and fully modified least squares techniques were employed on a time-series data spanning from 1980–2018. Exploiting data from IMFs monitoring of fund arrangements database, an index of tax reforms is constructed as a function of the number of successfully implemented tax-related reforms and policy measures per year over the study period.
Findings
Having established the presence of co-integration between tax revenue and its determinants, this paper finds strong evidence that tax-related reforms exert positive and significant impact on tax revenue generation in Ghana. Among other covariates, the results show that the tax base (real GDP), public debt and education (human capital index) significantly boosts tax revenue in the long run.
Originality/value
The success of tax reforms in boosting revenue mobilisation has been examined in light of the buoyancy and elasticity of the tax system in Ghana, albeit with little emphasis on the extent to which tax reforms contribute to tax revenue mobilisation from econometric perspective. This paper fills this gap in the literature by analysing the impact of tax reforms on tax revenue mobilisation in Ghana. As a recommendation, well-designed and implemented tax reforms and policies aimed at increasing the tax base, education and effective utilisation of funds from public debt promise to be instrumental in boosting tax revenue in Ghana.
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Xin Feng, Xu Wang and Mengxia Qi
In the era of the digital economy, higher demands are placed on versatile talents, and the cultivation of students with innovative and entrepreneurial abilities has become an…
Abstract
Purpose
In the era of the digital economy, higher demands are placed on versatile talents, and the cultivation of students with innovative and entrepreneurial abilities has become an important issue for the further development of higher education, thus leading to extensive and in-depth research by many scholars. The study summarizes the characteristics and patterns of dual-innovation education at different stages of development, hoping to provide a systematic model for the development of dual-innovation education in China and make up for the shortcomings.
Design/methodology/approach
This paper uses Citespace software to visualize and analyze the relevant literature in CNKI and Web of Science databases from a bibliometric perspective, focusing on quantitative analysis in terms of article trends, topic clustering, keyword co-linear networks and topic time evolution, etc., to summarize and sort out the development of innovation and entrepreneurship education research at home and abroad.
Findings
The study found that the external characteristics of the literature published in the field of bi-innovation education in China and abroad are slightly different, mainly in that foreign publishers are more closely connected and have formed a more stable ecosystem. In terms of research hotspots, China is still in a critical period of reforming its curriculum and teaching model, and research on the integration of specialization and creative education is in full swing, while foreign countries focus more on the cultivation of students' entrepreneurial awareness and the enhancement of individual effectiveness. In terms of cutting-edge analysis, the main research directions in China are “creative education”, “new engineering”, “integration of industry and education” and “rural revitalization”.
Originality/value
Innovation and entrepreneurship education in China is still in its infancy, and most of the studies lack an overall overview and comparison of foreign studies. Based on the econometric analysis of domestic and foreign literature, this paper proposes a path for domestic innovation and entrepreneurship education reform that can make China's future education reform more effective.
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Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself…
Abstract
Purpose
Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.
Design/methodology/approach
This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.
Findings
Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.
Originality/value
This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.
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Enrico Bracci, Cemil Eren Fırtın and Gustaf Kastberg Weichselberger
This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political…
Abstract
Purpose
This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.
Design/methodology/approach
The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.
Findings
The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.
Originality/value
This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.
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As school districts evolve in their ability to actively support schools and educators, they must simultaneously contend with external policies that create additional demands on…
Abstract
Purpose
As school districts evolve in their ability to actively support schools and educators, they must simultaneously contend with external policies that create additional demands on time and resources. This includes accountability policies aimed at increasing district and school capacity. This study uses Malen and Rice’s (2004) dual dimensions of capacity building to look at how district and charter leaders responded to the demands of Michigan’s Partnership Model, a district-based approach to school turnaround, focusing on how they tried to build capacity in response to the policy and whether and why these capacity building approaches were perceived as productive.
Design/methodology/approach
Semi-structured interviews were conducted with 22 out of 29 Partnership leaders between October 2019 to March 2020 in the second year of policy implementation. Data were analyzed using a combination of index-coding and thematic analysis.
Findings
Most leaders perceived the resources associated with the reform as useful, but the productivity of capacity building efforts was limited because some resources were not adequately matched to what they perceived as a core problem: the recruitment and retention of teachers. Engagement with the reform resulted in building informational and social capital because it fostered collaboration and continuous improvement processes, but leaders perceived technical partnerships as more productive than community partnerships.
Originality/value
Turnaround reforms like the Partnership Model that increase resources for districts and schools likely offer a better chance at success than those that simply focus on accountability threats without accompanying support because they give leaders new opportunities to coordinate and align resources, processes and ideas.
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Patrizio Monfardini, Silvia Macchia and Davide Eltrudis
Knowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of…
Abstract
Purpose
Knowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of KIPO in the judiciary system: the courts. The paper aims to explore the court’s managerial and organisational change resulting from the national recovery and resilience plan (NRRP) reform in response to Covid-19, focussing on how this neglected KIPO responds to change, either by showing acts of resistance or undergoing a hybridisation process.
Design/methodology/approach
The paper adopts a qualitative research design, developing an explorative case study to investigate the process of a court’s managerial and organisational change caused by NRRP reform and to shed light on how this neglected KIPO reacts to change, showing resistance acts and developing the hybridisation process. Thirty-one interviews in six months have been conducted with the three main actors in Courts: judges, clerks and trial clerks.
Findings
The paper shows that in this understudied KIPO, judges fiercely resist the managerial logic that decades of reforms have been trying to impose. The recent introduction of an office for speeding up trials (Ufficio Per il Processo (UPP)) was initially opposed. Then, the resistance strategy changed, and judges started to benefit from UPP delegating repetitive and low-value tasks while retaining their core activities. Clerks approached the reform with a more positive attitude, seeing in UPP the mechanism to bridge the distance between them and the judges.
Originality/value
Considering their relevance to society, courts must be more addressed in KIPOs' studies. This paper allows the reader to enter such KIPO and understand its peculiar features. Secondly, the article helps to understand micropractices of resistance that may hinder the effectiveness of managerial reforms.
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In January 2021, the state government of NSW, Australia, announced that all year 9 and 10 elective courses developed by schools will be phased out. This paper offers a brief…
Abstract
Purpose
In January 2021, the state government of NSW, Australia, announced that all year 9 and 10 elective courses developed by schools will be phased out. This paper offers a brief historical account of school-developed board-endorsed courses (SDBECs) in NSW and a close analysis of the policy to phase them out.
Design/methodology/approach
I give an historical account of the meaning and place of SDBECs within the NSW school system, before situating the policy decision to phase them out within the broader historical and political context of curriculum reform in NSW. Finally, I offer an analysis of the discourses and framing of the policy both across curriculum review reports and in the government and public rhetoric, by examining policy documents, government media releases, news and blog articles at the time of the policy change.
Findings
This policy change and surrounding discourses are contextualised and analysed to show how the curriculum came to be blamed for a host of educational problems, and how the government arrived at their irrational yet politically expedient policy response by distorting the meaning of one metaphor: the crowded curriculum. I conclude with a reading of the policy as indicative of centralisation and de-legitimisation of teachers’ curriculum development work.
Originality/value
The convergence of state and federal discourse about curriculum as a site of cleaning up, reforming or re-organising should concern educators in Australia especially as authority over education is increasingly centralised and made vulnerable to political whim. Close studies of such minor policy decisions provide a window into how larger processes of centralisation are justified and enacted at the local level.
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