scholarly journals Program and Performance Budgeting System in Public Sector Organizations: An Analytical Study in Saudi Arabian Context

2017 ◽  
Vol 10 (4) ◽  
pp. 157
Author(s):  
Alaa Mohama Malo Alain ◽  
Magdy Melegy Abdul Hakim Melegy
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Analytical Study ◽  
Accounting System ◽  
Kingdom Of Saudi Arabia ◽  
The Public ◽  
Performance Budgeting ◽  
System A ◽  
Public Sector Organizations ◽  
And Performance

In order to improve the budget system, a number of approaches and techniques have been adopted in public sector organizations such as Program and Performance Budgeting System (PPBS), Performance Based Budgeting System (PBBS) and Zero-Based Budgeting (ZBB). The present study is an extension in the line of very few researches which had been conducted in developing countries in regard to implementation of “One Budgetary Approach” which is known as “Program and Performance Budgeting System PPBS”. The study concentrates its focus on the support which it may find in case of “budgetary format” is adopted by the “Public Sector Organizations” in the kingdom of Saudi Arabia. The study explores several dimensions such as familiarity, acceptability and adoptability of PPBS, “degree of contribution of Accounting System followed by “public sector organizations” to adopt PPBS”, the benefits that might be realized and the obstacles that probably might be faced if this approach of budgeting is adopted by Public Sector Organizations” in Al-Kharj region. The study came up with the following main findings; there is a fair familiarity and understanding of PPBS by financial managers and accountants working in the “public sector organizations”, the accounting system followed by “public sector organizations” contributes to adopt PPBS successfully, there are certain benefits could be obtained while adopting PPBS by public sector organizations, and finally certain obstacles have been discovered which are standing as stumbling-stone to adopt PPBS in “public sector organizations” in Al-Kharj region effectively.

scholarly journals Pengaruh Komitmen Organisasional terhadap Resistance to Change di Organisasi Sektor Publik

2018 ◽  
Vol 5 (1) ◽  
pp. 25
Author(s):  
MOH. NASIH
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Resistance To Change ◽  
Total Sample ◽  
Accounting System ◽  
Government Employees ◽  
Continuance Commitment ◽  
The Public ◽  
Public Sector Organizations ◽  
Cash Basis

Changes in the organizational environment sometimes is needed and even inevitable. Local government as one of the public sector organizations also deal with the changes. One of the changes faced by the public sector is a change from the cash basis accounting system into accrual basis. This study examines the effect of organizational commitment on resistance to change of local civil servants. The total sample of this study used a total of 77 respondents from one local government in East Java. This study found that higher normative commitment of local government employees, level of resistance to change will be lower. This study didn’t found any effect of afective commitment and continuance commitment to the resistance to change

scholarly journals KEGAGALAN AKUNTANSI DALAM MENANGGULANGI FRAUD

2018 ◽  
Vol 3 (1) ◽  
pp. 001-021
Author(s):  
Anantawikrama Tungga Atmadja ◽  
Komang Adi Kurniawan Saputra
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Accounting System ◽  
The Public ◽  
Holistic Understanding ◽  
Public Sector Organizations ◽  
Corrective Actions ◽  
Operational Activities

Fraud often cannot be eliminated in the operational activities of the organization, including in the public sector organizations. In a sense, the accounting system applied cannot prevent fraud as idealized. This condition shows that accounting as a narrative cannot be separated from the application of other narratives adopted by humans as accounting agents. This paper will discuss how accounting, including internal control within it, is understood as a narrative in the frame of postmodernism. As a narrative, accounting must compete with other narratives to become a habitus and give a disposition to act on the agent who adheres to it. Humans, as accountants, must also be positioned as complex creatures and not only moved on the basis of mere rationality. This understanding is expected to provide a more holistic understanding of the background of the failure and success of accounting in overcoming fraud and suggestions for corrective actions.  

scholarly journals AN ANALYTICAL STUDY OF INFORMATION SECURITY MANAGEMENT IN THE PUBLIC SECTOR OF ALBANIA

2018 ◽  
Vol 6 ◽  
pp. 277-281
Author(s):  
Elda Kuka
Keyword(s):  
Public Sector ◽  
Information Security ◽  
Analytical Study ◽  
Security Management ◽  
International Standards ◽  
Control Measures ◽  
Information Security Management ◽  
The Public ◽  
Public Sector Organizations ◽  
And Control

Public sector organizations are in the early stages of adopting information security management in Albania. Organizations who have adopted these processes have underestimated information security within the governance framework. This study specifically investigates the information security management within public sector organizations. Its objective is to align local organizations with international standards and frameworks in terms of integrating information security management and information technology audits, risks, and control measures. A survey of selected organizations is completed and results are presented in this paper identifying the maturity level of information security management in Albanian organizations.

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

scholarly journals Public Sector Finances as Determinants of Private Investment in PPP Projects – Experiences from Select Countries

2019 ◽  
pp. 1-17
Author(s):  
Satinder Bhatia
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Private Sector ◽  
Private Investment ◽  
Developed Countries ◽  
Financial Health ◽  
Indian States ◽  
Checks And Balances ◽  
Private Partnership ◽  
The Public

Public-Private Partnership (PPP) projects have been gaining in popularity in many developing countries along with developed countries. While there has been sufficient research on private sector capacity to make the partnership successful, not much research exists on the importance of the financial health of the public sector in PPP projects. The premise of the current research is that strong public sector finances instil confidence in the private sector of governments’ ability to honour PPP commitments and that, in turn, increases the attractiveness of PPP projects. Through a number of case studies relating to government finances of Indian states and other countries, it is seen that governments which have checks and balances to issuance of guarantees and other forms of indirect support for PPP projects are actually able to attract higher levels of PPP investment.

MBO and Performance Linked Compensation in the Public Sector

1978 ◽  
Vol 7 (3) ◽  
pp. 171-176 ◽  
Author(s):  
Stuart Murray ◽  
Tom Kuffel
Keyword(s):  
Public Sector ◽  
The Public ◽  
And Performance
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