scholarly journals Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?

2020 ◽  
Vol 12 (5) ◽  
pp. 1909 ◽  
Author(s):  
Aurelio Tommasetti ◽  
Riccardo Mussari ◽  
Gennaro Maione ◽  
Daniela Sorrentino
Keyword(s):  
Public Sector ◽  
Significant Contribution ◽  
Economic Value ◽  
Well Being ◽  
Future Research ◽  
Public Value ◽  
The Public ◽  
Long Run ◽  
Public Sector Organizations ◽  
Sustainability Accounting

The economic, social, and environmental contingencies of the last two decades have called into question the need for public sector organizations to align accounting practices with sustainable concerns. Sustainability refers to the ability of organizations to co-create economic value in the long run, involving all stakeholders, safeguarding the environment, and generating well-being for the community. While this topic attracts increasing interests from several perspectives, there is a lack of a comprehensive assessment of how academia is debating it. Therefore, this paper reviews the field of sustainability, accounting, and reporting (SAR) in the public sector in order to develop insights into how the literature is developing the theme of public value (PV) co-creation, offer a critique of the state-of-the-art to date, and outline future research opportunities. The study is based on a structured literature review (SLR) methodology that enables studying the corpus of scholarly literature, developing insights, critical reflections, and future research paths. The results highlight that, although the involvement of stakeholders appears as crucial for developing SAR practices in the public sector, scholars have not yet adopted a PV co-creation perspective to this phenomenon, since, at best, previous studies only focused on the stakeholders’ involvement, without considering other aspects such as synergistic integration of resources and alignment of purposes. Therefore, academics should rethink their research setting and implications to provide a significant contribution by conducting studies capable of leading future development of SA in the public sector.

scholarly journals Modeling Economic Processes of Hungarian Prison Service

2017 ◽  
Vol 2 (1) ◽  
pp. 31
Author(s):  
Zoltan Mezei ◽  
Akos Guban
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Business School ◽  
Future Research ◽  
Production Flow ◽  
The Public ◽  
Long Run ◽  
Public Sector Organizations ◽  
Economic Process ◽  
High Level

The LOST (Logistification and Standardization Techniques) project research team has already started to build unique technical-mathematical models which can be applied for economic and service processes. This research takes place at Budapest Business School. In this study we would like to reveal mainly the processes of which support the logistical analysis of production flow can be developed. We did not focus on examining the elements of processes, but our main target was the processes of the whole operational system and their relationship to each other. We explored the flowing elements in the system, such as material, data, information and human resource. We analyzed the features and the flowing features of these elements. We determined the limitations and stress of system looking for the problems caused by bottlenecks and uneconomical structure.In the scope of this paper we present what could be a widening opportunity of the future research. By exploring the economic process of the Hungarian Prison Service (hereinafter HPS) we could have an introduction into the financial processes of Hungarian public sector. Due to the independent scope of authority of the institution, the Hungarian public sector’s detailed financial management graph could be created. The purpose of our article is to identify the modules, processes and related materials and to examine their flowing and transformations as well. As this is the first milestone of a long-run project and as a consequence we form a methodology to examine the public sector organizations’ economic processes on high level.

Defining public-sector entrepreneurship

2017 ◽  
Vol 18 (3) ◽  
pp. 153-163 ◽  
Author(s):  
Shepherd Dhliwayo
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Conceptual Framework ◽  
Three Dimensions ◽  
Future Research ◽  
Public Value ◽  
The Public ◽  
Conceptual Definition ◽  
Commercial Market ◽  
Public Sector Entrepreneurship

Public-sector entrepreneurship (PSE) is a relatively new area of enquiry. Though it is now universally agreed that the public sector can be entrepreneurial just like its private sector counterpart, it is not clear what makes up the PSE construct. The study proposes three dimensions of what makes up PSE. The three are, economic facilitation and regulation, the civil–political service agent and commercial market participation. The dimensions are based on the different roles the state plays in trying to optimally provide public value to its citizens. This study offers a conceptual definition that could more broadly represent PSE. As with any new concept, this conceptual framework still has to be tested for efficacy and be validated through future research.

scholarly journals Green Building Policy Options for the Public Sector

2007 ◽  
Vol 2 (1) ◽  
pp. 156-174 ◽  
Author(s):  
Annie R Pearce ◽  
Jennifer R DuBose ◽  
Sheila J Bosch
Keyword(s):  
Public Sector ◽  
Relative Effectiveness ◽  
Green Building ◽  
The United States ◽  
Systematic Evaluation ◽  
Federal State ◽  
Future Research ◽  
Policy Options ◽  
The Public ◽  
Public Sector Organizations

Green building is receiving increased attention in the public sector in the United States. Over the past ten years, public sector organizations have gone from “testing the waters” with green building pilot projects to developing wide-reaching policies that incorporate green building practices and standards as a formal part of capital project decision processes. A variety of approaches have been employed at the federal, state, and local levels that encourage or require green building practices on public sector projects. To date, however, there has been no systematic evaluation of the pros and cons of these policy options to provide a basis for organizations considering how best to construct a program to meet the needs of its specific context. This paper identifies, compares, and contrasts options that have been incorporated as part of green building programs for states and other public sector organization seeking to motivate green building practices in their capital projects and facilities. Three categories of options are considered: Policy, Program, and Evaluation options. The paper evaluates alternatives within each of these categories according to their potential social, environmental, and economic impacts as well as their likelihood of implementation success within the context of public agencies. The findings of this paper contribute a palette of options for policymakers to consider when drafting policies for their organizations, along with program options to be considered by those who must implement the policies. This work contributes a foundation for future research to further understand the relative effectiveness and impacts of policy elements on green building practice within public sector organizations.

The Governance of Partnerships in Local Government

2011 ◽  
pp. 83-101 ◽  
Author(s):  
Walter Castelnovo
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Integrated System ◽  
Public Private Partnerships ◽  
Public Value ◽  
The Public ◽  
Government Organizations ◽  
Public Sector Organizations ◽  
Manage Innovation

Partnering is often claimed to represent a solution small local government organizations (SLGOs) can resort to in order to manage innovation. However, especially when private partners are involved, resources and specialized competencies need to be allocated on the management of the partnership in order to guarantee that it will deliver a public value. SLGOs often lack such resources and this can make it difficult for them to benefit from Public-Private Partnerships. In the chapter a solution to this problem will be suggested based on the concept of Integrated System of Local Government, that represents a form of strategic and long term partnership for the sharing of resources and specialized competences among SLGOs. More specifically, it will be argued that if the partnership with the private partners is established directly by the integrated system, on behalf of its members, this can guarantee a better governance of the partnership even when the public sector organizations involved are SLGOs.

scholarly journals The transformation of work in digitized public sector organizations

2018 ◽  
Vol 31 (5) ◽  
pp. 1176-1190 ◽  
Author(s):  
Ursula Plesner ◽  
Lise Justesen ◽  
Cecilie Glerup
Keyword(s):  
Public Sector ◽  
Digital Technologies ◽  
Future Research ◽  
Organizational Studies ◽  
Organization Studies ◽  
Systematic Account ◽  
Content Type ◽  
The Public ◽  
Wide Range ◽  
Public Sector Organizations

PurposeThe purpose of this paper is to examine what the authors can learn from organization studies of digital technologies and changes in public organizations, and to develop a research agenda that allows us to produce systematic knowledge about how work practices in the public sector change with digitization.Design/methodology/approachThe paper is based on an analysis of the organizational studies literature on how digital technologies lead to changes in public sector organization. The literature comprises a wide range of different case studies, and they are analyzed with a specific focus on the insights they offer regarding bureaucracy, accountability and professionals.FindingsThe paper identifies various examples of how digital technologies change important aspects of public sector organizations relating to bureaucracy, accountability and professionals. It is a main finding that no systematic account exists in the organization literature of changes due to digitization specific to the public sector.Practical implicationsThe knowledge produced by current and future research in this area is directly applicable for change management. To react productively on the digitization imperative, public managers need to deepen their knowledge of the organizational dimension of digitization.Originality/valueThe paper proposes an agenda for future research, which has the potential to produce both systematic and useful knowledge of how digitization changes central aspects of public sector organizations.

IT Resources, Organizational Capabilities, and Value Creation in Public-Sector Organizations: A Public-Value Management Perspective

2014 ◽  
Vol 29 (3) ◽  
pp. 187-205 ◽  
Author(s):  
Min-Seok Pang ◽  
Gwanhoo Lee ◽  
William H DeLone
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Organizational Capabilities ◽  
Value Management ◽  
Public Value ◽  
The Public ◽  
Public Managers ◽  
Public Sector Organizations ◽  
It Resources ◽  
The Relationship

What value does information technology (IT) create in governments and how does it do so? While business value of IT has been extensively studied in the information systems field, this has not been the case for public value. This is in part due to a lack of theoretical bases for investigating IT value in the public sector. To address this issue, we present a conceptual model on the mechanism by which IT resources contribute to value creation in the public-sector organizations. We propose that the relationship between IT resources and organizational performance in governments is mediated by organizational capabilities and develop a theoretical model that delineates the paths from IT resources to organizational performance, drawing upon public-value management theory. This theory asserts that public managers, on behalf of the public, should actively strive to generate greater public value, as managers in the private sector seek to achieve greater private business value. On the basis of the review of public-value management literature, we suggest that the following five organizational capabilities mediate the relationship between IT resources and public value - public service delivery capability, public engagement capability, co-production capability, resource-building capability, and public-sector innovation capability. We argue that IT resources in public organizations can enable public managers to advance public-value frontiers by cultivating these five organizational capabilities and to overcome conflicts among competing values.

Emotions during executive succession in a public board

2018 ◽  
Vol 31 (3) ◽  
pp. 766-776 ◽  
Author(s):  
Humera Manzoor ◽  
Nancy Johnson ◽  
Mehboob ur Rashid
Keyword(s):  
Public Sector ◽  
Change Process ◽  
Future Research ◽  
Board Members ◽  
Executive Succession ◽  
Ethnographic Case Study ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose The purpose of this paper is to address a significant gap in the literature as it explores challenging emotions in the context of forced executive succession in a public sector board by re(conceptualizing) executive succession as a change process. Design/methodology/approach This study is empirical in nature and uses a combination of an ethnographic case study and narratives to understand emotions in the context. Findings The authors show that the emotional complexities emerged when executive succession was enforced from outside due to multiple interpretations of the emergent situations. It further shows how shame, guilt and embarrassment were produced when actors realized that they had failed to deliver responsibility; issues of trust and betrayal emerged when actors were not taken into confidence whilst taking certain actions; and the way actors manipulated situations and managed unwanted emotions by finding excuses and shifting blame. Research limitations/implications Future research can explore the political nature of emotions and can take into account the emotions of other stakeholders, such as staff and general public during forced succession in public sector organizations. Originality/value The re(conceptualizing) of executive succession as an emotive change process is an important contribution, since the current literature concentrates mainly on the changes and subsequent emotions triggered by new executive in the public sector. Through the lens of emotions, multiple interpretations of the situated emotions are revealed that influences board members relationships and interactions. This will help to create a better understanding of what happens inside public boards when executive succession is enforced from outside.

Renegotiating Public Value with Co-Production

2018 ◽  
Author(s):  
Antonio Cordella ◽  
Andrea Paletti ◽  
Maha Shaikh
Keyword(s):  
Public Sector ◽  
Value Creation ◽  
Public Services ◽  
Public Value ◽  
The Public ◽  
Governance Model ◽  
Production Models ◽  
Service Production ◽  
Public Sector Organizations ◽  
Public Sector Service

In the context of public sector organizations, the governance model for co-production could help to deliver better public services that fulfill the expectations of citizens, via crowdsourcing. This chapter considers how and why co-production is a valuable solution for producing public services, but also highlights the challenges that public sector organizations face when co-production is adopted without being customized for public sector service delivery. In the context of the public sector, co-production needs to be focused on public value creation and not on public service production processes. This subtle shift in focus allows us to discuss how and why adopting co-production models that are successful in the private sector cannot be applied directly to public sector organizations; instead they need to be tailored in the light of a better understanding of the requirements of public value creation.

Big data and the measurement of public organizations’ performance and efficiency: The state-of-the-art

2017 ◽  
Vol 32 (4) ◽  
pp. 263-281 ◽  
Author(s):  
Nicky Rogge ◽  
Tommaso Agasisti ◽  
Kristof De Witte
Keyword(s):  
Big Data ◽  
Public Sector ◽  
Statistical Data ◽  
State Of The Art ◽  
Big Data Analytics ◽  
Public Organizations ◽  
Future Research ◽  
The Public ◽  
Academic Literature ◽  
Public Sector Organizations

The increasing availability of statistical data raises opportunities for ‘big’ data and learning analytics. Here, we review the academic literature and research relating to the use of big data analytics in the public sector, and its contribution to public organizations’ performance and efficiency. We outline the advantages as well as the limitations of using big data in public sector organizations and identify research gaps in recent studies and interesting areas for future research.

scholarly journals Living Labs for Public Sector Innovation: An Integrative Literature Review

2021 ◽  
Vol 11 (2) ◽  
pp. 58
Author(s):  
Lars Fuglsang ◽  
Anne Vorre Hansen ◽  
Ines Mergel ◽  
Maria Taivalsaari Røhnebæk
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Administration ◽  
Research Literature ◽  
Future Research ◽  
The Public ◽  
Public Sector Innovation ◽  
Multiple Dimensions ◽  
Living Labs ◽  
Elusive Concept

The public administration literature and adjacent fields have devoted increasing attention to living labs as environments and structures enabling the co-creation of public sector innovation. However, living labs remain a somewhat elusive concept and phenomenon, and there is a lack of understanding of its versatile nature. To gain a deeper understanding of the multiple dimensions of living labs, this article provides a review assessing how the environments, methods and outcomes of living labs are addressed in the extant research literature. The findings are drawn together in a model synthesizing how living labs link to public sector innovation, followed by an outline of knowledge gaps and future research avenues.

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