Combining accountability forms: transparency and “intelligent” accountability in a public service organization

PurposeThe paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).Design/methodology/approachThe authors conducted a case study of StatePol, a police service in an Australian state.FindingsThe data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills.Originality/valueThe authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.

Multidimensional public sector organizations' digital maturity model

The aim of this study is twofold. First, this study develops a model of an organization's digital maturity that is adjusted to public sector organization. Second, based on the proposed model, digital maturity of several types of public sector organizations is diagnosed. The proposed model includes six dimensions, namely, digitalization-focused management, openness to stakeholders' (partners') needs, digital competencies of employees, digitalization of processes, digital technologies, and e-innovativeness. This model was tested on a sample of 136 public sector organizations operating in Malopolska Region in Poland. The results indicate that, among the six dimensions of digital maturity, the use of digital technologies and digitalization-focused management scored the highest (equivalent to a high and moderate degree of digital maturity). Employees’ digital competencies also represent a moderate level of digital maturity (but still significantly lower). The remaining dimensions, namely, e-innovativeness, digitalization of processes, and openness to stakeholders’ needs, represent a low level of digital maturity. The results show that the examined types of public sector organizations differ in terms of digital maturity. The observed characteristics regarding digital maturity are sufficient to indicate the direction of future development for each type of organization. The proposed model can be used for the diagnosis of digital maturity on the level of a single organization as well.

Organizational use of Social Media and its impacts on Politics: Evidence from Pakistan

<p>Past studies have focused on organizational use of social media (SM) for service delivery, publicity and public relations, but, how can a public sector organization influence the country’s politics through the use of SM is unknown in literature. Drawing on the theory of Organizational Impression Management (IM) and the concept of authoritarian legacies, this study investigates that how a public sector security organization (Pakistani military) linked with country’s authoritarian past can use the Social Media Activists (SMAs) to influence citizen’s political participation. A random sampling (n=407) technique was used while conducting the survey. Structural equation modelling was used to test the hypothesis, which demonstrate that the SM user’s connectedness with the military aligned SMAs is significant and positively associates with their voting realignments and online political participation. The results also indicate that the offline political participation compliments online political participation and political disposition positively relates with online political participation. Our study introduces a new conceptual construct of SMAs aligned with authoritarian legacies and test it empirically. The study adds new prospects for the use of organizational IM theory in relation to the digital media, politics and authoritarianism. </p>

Organizational use of Social Media and its impacts on Politics: Evidence from Pakistan

<p>Past studies have focused on organizational use of social media (SM) for service delivery, publicity and public relations, but, how can a public sector organization influence the country’s politics through the use of SM is unknown in literature. Drawing on the theory of Organizational Impression Management (IM) and the concept of authoritarian legacies, this study investigates that how a public sector security organization (Pakistani military) linked with country’s authoritarian past can use the Social Media Activists (SMAs) to influence citizen’s political participation. A random sampling (n=407) technique was used while conducting the survey. Structural equation modelling was used to test the hypothesis, which demonstrate that the SM user’s connectedness with the military aligned SMAs is significant and positively associates with their voting realignments and online political participation. The results also indicate that the offline political participation compliments online political participation and political disposition positively relates with online political participation. Our study introduces a new conceptual construct of SMAs aligned with authoritarian legacies and test it empirically. The study adds new prospects for the use of organizational IM theory in relation to the digital media, politics and authoritarianism. </p>

The "Interactive" Use of Budget Participation in Public Organization and Team Performance – Towards Optimal Acceptance Utility

Purpose – This research aims to highlight the significance to use of budget participation (UBP) as an "interactive" system that adapted in government's official, hence delivering optimal employee performance management effectiveness. Using Schatzki's (2002) "site of the social" conceptual framework, it aims to empirically investigate the effect UBP's for example strategic implementation could have been influenced on public acceptance throughout it is mediating by team work of management performance Design/methodology/approach – In the set objective, we conducted a online survey of 300 located in the West Java community members. The data final is 97 responses fit for empirical testing the data were performed using SPSS version 23. Findings – the statistical analyses were found that the strategic use of budget participation positively effect on public acceptance, very surprises directly and indirectly, its engagement by the employee and team work of management performance, but employee performance did not description that is a solutions manner with leveraging were improving of the optimal public acceptance utility. Research limitations/implications – The conclusions a relatively based on the locally the data sample and a developing economy the context, and thereby, with caution would be replicated. Originality/value – The study as an introduces to the management accounting literatures and the roles of the strategic use of budget performing to help everyone in public sector organization. Its rigorous "site of social context" and that massive practitioners' intentions rather than directly to imply of the budgeting for resources statement only. Keywords: Strategic Use of Budget Performance Systems, Public Sector Organizations, Team Performance, and Schatzki.

Organization of inventory accounting in budgetary institution

The accounting of inventories in budgetary institutions is still an important element in the efficient business activities of any institution. This accounting of such resources is separately devoted to the Federal Accounting Standard for the public sector organization “Reserves”, which allows unmistakably to form information about the organization’s available material reserves. The article discusses important issues on the accounting of material reserves in the budget organization. The author provided a conclusion on the done analysis of the SGS “Reserves”, justified the economic essence of accounting for material reserves, defined their main objectives, and showed the impact of this accounting on the activities of the budget organization.

ACHIEVING ORGANIZATIONAL PERFORMANCE THROUGH TRANSFORMATIONAL LEADERSHIP APPROACH: A STUDY OF SELECTED PUBLIC SECTOR ORGANIZATIONS

The aim of this study was to investigate ways of achieving organizational performance through transformational leadership approach, a study of selected public sector organizations in Anambra State Nigeria. The survey research design was used for this study. The study population was three thousand four hundred and thirty six staff (3436) while the sample size was three hundred and forty five (345) arrived at using Krejcie and Morgan (1970) formula. Bowley’s Population Allocation Formula (1964) was used in arriving at the number of questionnaire allocated to each sampled organization because of the differences in the number of employees. Questionnaire was used for data collection. The reliability of the questionnaire was tested by using Cronbach's alpha to access the internal consistency of the items. The study employed expert judgment approach to access content validity. Pearson’s product moment correlation technique was adopted to analyze the data at 0.05 level of significance. The findings indicate that transformational leadership and organizational performance in the selected public sector organizations had a strong positive and significant correlation. Keywords: Transformational Leadership, Public Sector Organization, Organizational Performance, Social Exchange Theory.

Investigating the mediating role of political will in the relationship between organizational characteristics and use of political tactics

Purpose The purpose of this paper is to study the influence of centralization and formalization on the frequency of political tactics (FPT) used by employees. It also examines political will as the underlying variable that mediates the relationship between the focal variables. Design/methodology/approach The study uses data (n = 234) collected from a large public sector organization in India. The interrelationships are tested empirically using structural equation modeling. Findings The findings suggest that both centralization and formalization significantly influence the FPT used by employees. Also, political will partially mediate the relationship between centralization, formalization and FPT. Research limitations/implications The study provides evidence of the influence of centralization and formalization as two organizational realities that lead to employee engagement in political tactics. It also elucidates the importance of political will and the need to develop social astuteness to maneuver through the maze of organizational politics. The study is conducted in a public sector organization in India and uses cross-sectional data. Therefore, generalizations must be made with caution. Originality/value The study establishes political will as an important mediator between centralization, formalization and political behavior, fostering in-depth research into the structural aspects of public sector organizations. It also establishes political will as an important individual disposition of employees that augments the engagement of employees in political behavior in highly centralized and formalized organizations.

Six ways to leave a lover: how sensemaking of the purpose of internal social media changes over time in a public sector organization

PurposeInternal social media (ISM) make it possible for all employees to participate in knowledge sharing and decision-making and to voice their opinions. However, several studies have found that organizations are far from unlocking the full potential of ISM. This paper seeks to explore and explain this gap further by adopting a sensemaking lens to managers' understanding of a social intranet in a public sector organization.Design/methodology/approachA longitudinal case study of the process of introducing ISM was conducted in a Danish municipality. Before, during and after the launch of the intranet, interviews with department heads and communication managers in the six different municipal departments were carried out to explore how they made sense of the purpose of ISM.FindingsFindings indicate that during the process of introducing and implementing ISM, department heads' and managers' narratives about the purpose of the intranet changed from being a matter of involving, engaging and hearing the voices of the employees to being an effective administrative tool and a channel for management to reach all employees.Originality/valueRather than the traditional focus on whether ISM fail or succeed, the paper offers new understandings of how managers' sensemaking of ISM changes over time, leading to changes in the actual usage of and communication on ISM.