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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

Open Access
Book part
Publication date: 29 November 2023

Kris Monahan, Toni Shaklee and Deborah Zornes

In North America, the profession known as ‘research management’ elsewhere across the globe, is often known as ‘research administration’ and encompasses the activities and work…

Abstract

In North America, the profession known as ‘research management’ elsewhere across the globe, is often known as ‘research administration’ and encompasses the activities and work associated with developing, administering, accounting for and complying with sponsor requirements, guidelines, procedures, and laws relating to externally funded projects. In the United States and Canada, the expansion of respective federal government agencies and programmes was the major factor for the need and growth of the research administration profession. Initially, administrative and business staff often administered research funding, however over the decades, a fully-fledged profession has evolved with distinct specialisations. Both the United States and Canada now have maturing professions and professional societies to organise and advance research administration. This chapter outlines the chronological origins, growth, and professionalisation of research administration in North America, with a focus on the United States and Canada. Mexico has not yet evolved a formalised research administration infrastructure.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

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

Article
Publication date: 25 January 2023

Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi and Norazita Marina Abdul Aziz

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Abstract

Purpose

This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation.

Design/methodology/approach

Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data.

Findings

The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration.

Research limitations/implications

This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level.

Practical implications

This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration.

Originality/value

The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

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.

Book part
Publication date: 7 December 2023

Danila Scarozza, Alessandro Hinna and Federico Ceschel

Scholars have pointed out the need for improvement and refinement in public management research, also depending on the role of public administration for sustainable development…

Abstract

Scholars have pointed out the need for improvement and refinement in public management research, also depending on the role of public administration for sustainable development. Because government organizations employ a substantial portion of the workforce, management practices in the public sector are critical areas for designing, implementing and delivering policies that can achieve the goals set forth in the 2030 Agenda for Sustainable Development. For these purposes, and in implementation of the Next Generation EU (NGEU) programme, Italy recently launched an ambitious National Recovery and Resilience Plan (NRRP) which includes, among other things, upskilling goals for staff employed, following the modernization process that has involved the Italian public sector in the last decades, with the Decree n. 150/2009. Aiming both to understand the extent of the application of the reform and to answer some basic questions (why, what and how) concerning Individual Performance Appraisal Systems (IPAS), we conducted a content analysis on the 220 documents already produced by the Italian Ministries. The study has been conducted in two different steps of the reform process and provides solid evidence of the reforms' effects on designing and implementing individual performance systems. The analyzed documents reveal no longer-term vision in implementing the IPAS that involves some critical performance management utilities such as training, development, fair pay and deployment of employees, raising new questions about a sustainable approach to the individual performance management process even in public organizations.

Details

Reshaping Performance Management for Sustainable Development
Type: Book
ISBN: 978-1-83797-305-7

Keywords

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: 11 August 2022

Andersen Niels Åkerstrøm and Justine Grønbæk Pors

This article explores how the Danish public sector, over time, has followed different temporal strategies in order to extend the present and handle the system's increasing…

Abstract

Purpose

This article explores how the Danish public sector, over time, has followed different temporal strategies in order to extend the present and handle the system's increasing complexity, thereby counteracting a tendency towards entropy. It proposes that historical changes in the public sector's understandings of the concepts of “time” and “change” can be seen as the answer to the sector's enduring problem of ever-increasing complexity.

Design/methodology/approach

The authors conduct second-order observations of how the Danish public sector, in the period from 1900 until 2020, observes “time” and “change”. More specifically, they first observe how issues over time are temporalized in different forms, before employing the guiding distinction, operation/temporalization, to analyse the differences between temporalities.

Findings

The authors show that, today, the Danish public sector deals with the problems of complexity and entropy through, what is called, potentialization. Potentialization entails operations that aim to increase potentialities, rather than realize possibilities within a given potentiality. It works by extending the present, drawing on a particular temporality which is split into a present present and a future future.

Practical implications

The paper offers managers insights into the implications of their own observations of time and change, including how they might draw on different temporal semantics, through which managerial situations emerge differently. The paper also reveals that issues of transformation are not always about transformation, rather they concern the question of how to handle an increasing internal complexity.

Social implications

The article shows that potentialization and its temporal semantic of “transformation” also comes with a price – namely that it dissolves the certainties of structures, which results in conflicting expectations.

Originality/value

The paper draws on systems theory, including its notions of time and entropy, to analyse the evolution of public administration and management. It thereby produces a diagnosis of the present which offers insights into contemporary conditions for public management.

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