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Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

The public sector could learn from the private sector’s best practices regarding CE.

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

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.

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).

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.

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.

This study seeks to estimate union wage effect in the public and private sectors of Ghana, respectively. It also seeks to ascertain whether the union wage effect in the two sectors varies.

The authors use data from the Ghana Living Standards Survey 6 (GLSS 6, 2012/2013) and Ghana Labour Force Survey (GLFS, 2015). In terms of estimation technique, the authors employ the Blinder–Oaxaca decomposition technique to estimate union wage effect in public and private sectors, respectively.

The findings indicate that union wage effect in the public sector is positive and higher relative to that of the private sector.

The findings imply that strict enforcement of Section 82 of Labour Act 2003 (Act 651) will curb the political influence of public sector unions over their employer (Government).

This research paper has not been presented to any journal for publication and it is the authors' original work.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0045

This paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.

A comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.

It is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.

This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.

The current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.

This study aims to investigate the relationship of employee motivation to team support, financial incentives and public sector motivation in various agencies under the Binh Dinh People's Committee in Vietnam. These agencies fulfil state management functions in many fields, such as investment, finance, construction, sports, culture and tourism.

This study applies the quantitative method to test team support, financial incentives and public service motivation (PSM) in relation to employee motivation in the public sector. The data are analysed using covariance-based structural equation modelling (SEM), with a sample size of 263 employees who work at provincial government agencies.

The study results show that team support, financial incentives and PSM have a positive influence on employee motivation in the public sector.

The findings provide theoretical evidence that team support, financial incentives and PSM are key predictors of employee motivation in the public sector in the context of an emerging economy. Consequently, the authors propose that managers in the public sector should motivate employees by communicating with employees about the employees' roles in improving the local people's lives to stimulate the PSM of employees. In addition, managers should always provide constructive feedback that recognises employees' achievements and pay bonuses based on job performance and successful projects to improve public service.

This study examined factors influencing the organisational capabilities of the public sector for building information modelling (BIM) implementation in construction projects with a view to enhancing the performance of public sector projects.

The study adopted a quantitative descriptive analysis that was based on primary data. In total, 198 valid questionnaires obtained from construction professionals within the public sector provided primary quantitative data for the assessment. The respondents provided the responses on the factors which were identified through an in-depth synthesis of literature relating to organisational capabilities of the public sector. Data collected were analysed using descriptive and inferential statistics.

The findings established that the potential of the public sector to deploy BIM in construction projects is greatly influenced by varying degree of organisational capability attributes with bureaucratic culture (mean score, MS = 3.37), structural complexity (MS = 3.17), lack of skilled and trained staff (MS = 3.12), personnel stability (MS = 3.11), staff cooperation (MS = 3.09) and political constraint (MS = 3.07) ranked highest. Through factor analysis, these and other highly influential factors were grouped into eight components, namely management-related, policy-related, technical-related, attitude-related, work structure-related, work ethic-related, decision-related and feedback-related factors. This grouping reflects the various components of organisational capability attributes which the public sector needs to efficiently develop to benefit from project management paradigm introduced by BIM.

This study provided information for improving specific capability attributes with respect to human and technical resources as well as other soft infrastructure to support BIM implementation on building projects by the public sector client. The study also serves as a guide for understanding BIM implementation by the public sector in similar socio-political and economic contexts.

This assessment indicates various degrees by which the organisational attributes of public sector have influenced the attributes' capability to implement BIM on construction projects. Thus, findings provide information on areas of improvement for better implementation of BIM by the public sector in project delivery.

The paper aims to elucidate effective strategies for promoting the adoption of green technology innovation within the private sector, thereby enhancing the value of public–private partnership (PPP) projects during the operational phase.

Utilizing prospect theory, the paper considers the government and the public as external driving forces. It establishes a tripartite evolutionary game model composed of government regulators, the private sector and the public. The paper uses numerical simulations to explore the evolutionary stable equilibrium strategies and the determinants influencing each stakeholder.

The paper demonstrates that government intervention and public participation substantially promote green technology innovation within the private sector. Major influencing factors encompass the intensity of pollution taxation, governmental information disclosure and public attention. However, an optimal threshold exists for environmental publicity and innovation subsidies, as excessive levels might inhibit technological innovation. Furthermore, within government intervention strategies, compensating the public for their participation costs is essential to circumvent the public's “free-rider” tendencies and encourage active public collaboration in PPP project innovation.

By constructing a tripartite evolutionary game model, the paper comprehensively examines the roles of government intervention and public participation in promoting green technology innovation within the private sector, offering fresh perspectives and strategies for the operational phase of PPP projects.

Emotions, understood as evolving mental states, are pivotal in shaping individuals“' decision-making, especially in ambiguous information evaluation, probability estimation of events, and causality analysis. Public–private partnership (PPP) projects represent a confluence of “economic–environmental–social” dimensions, wherein stakeholder behavior follows the sequential progression of “cognition–emotion–action.” Consequently, comprehending the effects of emotional shifts on stakeholder's decision-making processes is vital to fostering the sustainability of PPP projects.

The paper utilizes rank-dependent expected utility and evolutionary game theory to systematically examine the influence of emotional factors on stakeholders' behavior and decision-making processes within PPP projects. The paper integrates three emotional state functions—optimism, pessimism and rationality—into the PPP framework, highlighting the intricate interactions among the government, private sector, surrounding public and the media. Furthermore, the paper amalgamates the evolutionary pathways of environmental rights incidents with the media's role. Through equilibrium analysis and numerical simulation, the paper delves into the diverse interplay of emotions across different phases of the environmental rights incident, assessing the impact of these emotions on the evolutionary game's equilibrium results.

Emotions significantly influence the microlevel decisions of PPP stakeholders, adapting continually based on event dynamics and media influences. When the private sector demonstrates optimism and the surrounding public leans toward rationality or pessimism, the likelihood of the private sector engaging in speculative behavior escalates, while the surrounding public refrains from adopting a supervisory strategy. Conversely, when the private sector is pessimistic and the public is optimistic, the system fails to evolve a stable strategy. However, when government regulation intensifies, the private sector opts for a nonspeculative strategy, and the surrounding public adopts a supervisory strategy. Under these conditions, the system attains a relatively optimal state of equilibrium.

The paper develops a game model to examine the evolutionary dynamics between the surrounding public and private sectors concerning environmental rights protection in waste incineration PPP projects. It illuminates the nature of the conflicting interests among project participants, delves into the impact of emotional factors on their decision-making processes and offers crucial perspectives for the governance of such partnerships. Furthermore, this paper provides substantive recommendations for emotional oversight to enhance governance efficacy.

The influx of expatriates to the Gulf Cooperation Council (GCC) countries has led to labor imbalance inducing these countries to initiate workforce nationalization policies. However, despite the policies' emphasis on increasing the presence of nationals in all sectors, employing nationals in the private sector is still a critical challenge for policymakers. This paper explores local job seekers' and employees' perceptions of employment choices in the private and public sectors.

Adopting a qualitative approach, data were collected through in-depth interviews with 28 local job seekers, either not currently employed or employed but seeking another job.

The data revealed a contextualized understanding of positive and negative connotations pertaining to employment in the private and public sectors in Qatar.

Understanding nationals' negative preconceived notions against working in the private sector and the perceived benefits of public sector employment lays the groundwork for developing measures to help policymakers to create labor market-oriented policies that stimulate mobility between the public and private sectors.

This study contributes to the workforce nationalization literature in the GCC countries by examining local job seekers' perceptions associated with employment in the private sector and the public sector. A closer examination of why nationals are hesitant to enter the private sector can propel the pendulum towards higher success rates of workforce nationalization.

This paper explores attempts to deliver socioeconomic benefit by developing social enterprise within the public sector supply chain.

A case study approach is adopted which focusses on the implementation of public procurement policy intended to support social entrepreneurs (SEs) in the delivery of social care in Scotland. Socio-technical systems theory (STST) is adopted as a lens through which to explore the case.

While acknowledging the contextual limits of the case study, the empirical findings recognise partial implementation of the measures intended to develop social entrepreneurship in the supply chain. The results, however, suggest that both the engagement levels of SEs and the expected socio economic benefits are yet to accrue fully.

The paper concludes that in order to achieve the expected social benefits further progress is required in engaging SEs in formal collaborations with larger, potentially for profit, organisations and also in their increased involvement in the design and commissioning of public services.

The innovative, cross-sectional research design uses a survey based, gap analysis to provide a nuanced comparison between the views of local authority procurement officers and the opinions prevalent within social enterprise care providers and thereby to assesses the effectiveness of public policy.