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1 – 10 of over 3000
Article
Publication date: 26 February 2024

Timo Meynhardt, Pepe Strathoff, Jessica Bardeli and Steven Brieger

In public management research, the focus in the public value debate has been on public administration organizations’ broader societal outcomes. Public value describes how public…

Abstract

Purpose

In public management research, the focus in the public value debate has been on public administration organizations’ broader societal outcomes. Public value describes how public administrations form a vital part of the social context in which people develop and grow. However, there has not yet been an analysis of how public administration contributes to happiness in society.

Design/methodology/approach

In this study, we empirically analyze the relationship between people’s happiness and the public value of public administration. Our approach is based on a unique Swiss survey dataset comprising 870 individuals.

Findings

We find a positive relationship between public administration’s public value and happiness. We also find preliminary evidence with a moderation analysis that the relationship between a value-creating public administration sector and self-reported happiness is stronger for public administration employees.

Research limitations/implications

While correlation studies cannot claim causal explanations and common method bias may additionally limit any research in social science, we took a number of measures to mitigate related problem. We tested our model in two samples and took both several procedural techniques and a survey design minimizing common method bias.

Practical implications

The paper discusses implications for public sector performance measurement for public management and practitioners.

Social implications

This study calls for a more positive view on the multiple functions public administration performs for society. After an era of critical voices, our study helps reclaim public administration as a positive force for society at large in times of grand challenges, such as climate crisis, demographics and digitization.

Originality/value

This study has highlighted the importance between public administration’s public value and happiness in Swiss public service organizations. The study also showed that an employment in the public administration contributes to the happiness of individuals and beyond to society.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 4 April 2024

Jian Xie, Jiaxin Wang and Tianyi Lei

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Abstract

Purpose

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Design/methodology/approach

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

Findings

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

Originality/value

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 6 February 2024

Jörg Rainer Noennig, Filipe Mello Rose, Paul Stadelhofer, Anja Jannack and Swati Kulashri

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods…

Abstract

Purpose

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods have become valuable, if not necessary. However, agile development contradicts public administration practices of risk aversion and long-term planning. The purpose of this study is to discuss practical avenues for navigating these two contradictions by adapting agile development to the needs of public sector organisations.

Design/methodology/approach

The authors review the collaborative elaboration of Dresden’s smart city strategy as a critical case study. Dresden’s smart city strategy was developed using agile development and quadruple-helix innovation. The year-long co-creation process involved stakeholders from various groups to conceive an integrated and sustainable vision for digitalisation-based urban development.

Findings

Despite the apparent contradictions, this study finds that key aspects of agile development are feasible for public sector innovation. Firstly, risks can be strategically managed and distributed among administration and non-administration stakeholders. Secondly, while delivering value through short iterative loops, adherence to formal processes remains possible. Informal feedback cycles can be harmoniously combined with official statements, allowing iterative progress.

Research limitations/implications

The empirical material is based on a single case study and thus risks overemphasising the general applicability of the proposed methods.

Practical implications

This paper outlines practical steps to greater agility for public administration engaged in digitalising cities. The paper conceptualises a forward and lateral momentum for the agile development of a smart city strategy that aims to reconcile formal policymaking processes with short-term loops and risk aversion with experimental value creation. This approach balanced risks, created value and enhanced the strategy‘s alignment with strategic frameworks, ultimately promoting innovation in the public sector.

Originality/value

This paper proposes a novel, empirically grounded conceptualisation of implementing agile methods that explicitly recognises the peculiarities of public administrations. It conceptualises the orchestrated and pragmatic use of specific agile development methods to advance the digitalisation of cities.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 29 November 2021

Najimu Saka, Abdullahi Babatunde Saka, Opeoluwa Akinradewo and Clinton O. Aigbavboa

The complex interaction of politics and the economy is a critical factor for the sustainable growth and development of the construction sector (CNS). This study aims to…

Abstract

Purpose

The complex interaction of politics and the economy is a critical factor for the sustainable growth and development of the construction sector (CNS). This study aims to investigate the effects of type of political administration including democracy and military on the performance of CNS using the Nigerian Construction Sector (NCS) as a case study.

Design/methodology/approach

A 48 year (1970–2017) time series data (TSD) on the NCS and the gross domestic product (GDP) based on 2010 constant USD were extracted from the United Nations Statistical Department database. Analysis of variance (ANOVA) and analysis of covariance (ANCOVA) models were used to analyze the TSD. The ANCOVA model includes the GDP as correlational variable or covariate.

Findings

The estimates of the ANOVA model indicate that democratic administration is significantly better than military administration in construction performance. However, the ANCOVA model indicates that the GDP is more important than political administration in the performance of the CNS. The study recommends for a new national construction policy, favourable fiscal and monetary policy, local content development policy and construction credit guaranty scheme for the rapid growth and development of the NCS.

Originality/value

Hitherto, little is known about the influence of political administration on the performance of the CNS. This study provides empirical evidence from a developing economy perspective. It presents the relationships and highlights recommendations for driving growth in the construction industry.

Open Access
Article
Publication date: 16 April 2024

Khandakar Al Farid Uddin, Abdur Rahman, Md. Robiul Islam and Mohashina Parvin

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study…

Abstract

Purpose

Decentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.

Design/methodology/approach

This study applies qualitative content analysis and interviews to explore the local government’s role in Bangladesh’s COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.

Findings

The Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.

Originality/value

This study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government’s role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

Details

Public Administration and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1727-2645

Keywords

Article
Publication date: 12 March 2024

Rida Belahouaoui and El Houssain Attak

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

Abstract

Purpose

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Design/methodology/approach

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

Findings

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

Practical implications

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

Originality/value

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 19 February 2024

Vasiliki Platitsa, Eleni Sardianou, Konstantinos Abeliotis and Roido Mitoula

This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding…

Abstract

Purpose

This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding practices. Specifically, it examines management’s perception and contribution to sustainable development and assesses the sustainability initiatives taking place in universities and the factors that influence their implementation. The obstacles and motivations in the implementation of these actions are also investigated.

Design/methodology/approach

For the empirical analysis, a survey was conducted during the period March–June 2022, addressing questionnaires to 12 rectors or vice rectors dealing with the sustainability of the respective 12 Greek universities. Secondary data about their sustainability practices were also collected from the institutions’ official Web pages.

Findings

The results show that management’s perception of sustainable development mainly concerns the conservation of resources for future generations and the balancing of the economy. Moreover, the findings indicate that universities play a significant role in achieving sustainability by contributing to the educational process, conducting research and serving as a model of sustainability for both the educational community and society as a whole. Financial and institutional barriers are characterized as the most important obstacles for adopting sustainability practices. The most popular motives to promote sustainability issues are financial support of universities, in addition to the governmental support of the leadership and, in particular, of the rectorate authorities.

Originality/value

To the best of the authors’ knowledge, this study is the first conducted among the Greek universities that focuses on administration’s viewpoint and contributes to the international dialogue on the implementation of sustainability by higher education institutions. The results provide preliminary evidence of top management responses to endorse sustainability activities at the higher education institutes in the broader area of Eastern Europe.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 13 December 2023

Marina Proença, Bruna Cescatto Costa, Simone Regina Didonet, Ana Maria Machado Toaldo, Tomas Sparano Martins and José Roberto Frega

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed…

Abstract

Purpose

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Design/methodology/approach

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

Findings

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

Research limitations/implications

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Practical implications

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

Social implications

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

Originality/value

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

Article
Publication date: 16 April 2024

Venkataramanaiah Saddikuti, Surya Prakash, Vijaydeep Siddharth, Kanika Jain and Sidhartha Satpathy

The primary objective of this article is to examine current procurement, inventory control and management practices in modern healthcare, with a particular focus on the…

23

Abstract

Purpose

The primary objective of this article is to examine current procurement, inventory control and management practices in modern healthcare, with a particular focus on the procurement and management of surgical supplies in a prominent public, highly specialized healthcare sector.

Design/methodology/approach

This study was conducted in three phases. In Phase 1, the study team interacted with various hospital management stakeholders, including the surgical hospital store, examined the current procurement process and identified challenges. Phase 2 focused on selecting items for a detailed study and collected the qualitative and quantitative details of the store department of the healthcare sector chosen. A detailed study analyzed revenue, output/demand, inventory levels, etc. In Phase 3, a decision-making framework is proposed, and inventory control systems are redesigned and demonstrated for the selected items.

Findings

It was observed that the demand for many surgical items had increased significantly over the years due to an increase in disposable/disposable items, while inventories fluctuated widely. Maximum inventory levels varied between 50 and 75%. Storage and availability were important issues for the hospital. It is assumed the hospital adopts the proposed inventory control system. In this case, the benefits can be a saving of 62% of the maximum inventory, 20% of the average stock in the system and optimal use of storage space, improving the performance and productivity of the hospital.

Research limitations/implications

This study can help the healthcare sector administration to develop better systems for the procurement and delivery of common surgical items and efficient resource allocation. It can help provide adequate training to store staff. This study can help improve management/procurement policies, ordering and delivery systems, better service levels, and inventory control of items in the hospital business context. This study can serve as a pilot study to further investigate the overall hospital operations.

Practical implications

This study can help the healthcare sector administration develop better systems for procuring and delivering common surgical items and efficient resource allocation. It can help provide adequate training to store staff. This study can help improve management/procurement policies, ordering and delivery systems, better service levels and inventory control of items in the hospital business context. This study can serve as a pilot study to further investigate the overall hospital operations.

Originality/value

This study is an early attempt to develop a decision framework and inventory control system from the perspective of healthcare inventory management. The gaps identified in real hospital scenarios are investigated, and theoretically based-inventory management strategies are applied and proposed.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 11 July 2023

Anthony Nkrumah Agyabeng, Justice Nyigmah Bawole, Albert Ahenkan, James Kwame Mensah and Alexander Preko

In the space of slums are many stakeholders; the extent to which their assistance contributes to slum administration is sparsely studied. The study aims to examine how external…

Abstract

Purpose

In the space of slums are many stakeholders; the extent to which their assistance contributes to slum administration is sparsely studied. The study aims to examine how external stakeholders contribute to slum administration within the Ghanaian context.

Design/methodology/approach

Using the stakeholder theory, the study used an exploratory qualitative design based on face-to-face, in-depth interviews among 21 respondents. Participants were purposively selected from stakeholder organisations and slum residents based on the stake in slums governance in Ghana.

Findings

The results indicate that stakeholders have contributed towards slums livelihoods in the general areas of housing, trading, skill development and capacity building. It shows that stakeholders’ contributions tend to enhance slums’ living conditions and affect local assemblies positively. The study finds that slum dwellers categorise stakeholders’ contributions as short-term relief and long-term solutions. Additionally, it emerged that in the areas of policy design, implementation and policy feedback, external stakeholders have supported the government in that regard.

Research limitations/implications

The conclusion drawn from the study is limited to the four communities and the stakeholder organisations. However, communities with similar characteristics globally might benefit from the findings.

Practical implications

The study uncovers a context-specific role and assistance of external stakeholders in the domain of slums. This provides a guide to the government regarding key areas of stakeholder collaboration towards slum governance in the Ghanaian context. Theoretically, this study has contributed to new knowledge about stakeholders’ contribution to the overall governance of slums.

Originality/value

The study expands the frontiers of knowledge in the field of slum administration by focusing on external stakeholders. This study departs from previous studies, which have examined, in broader perspectives, stakeholders’ roles within the space of slums.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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