Increasingly interconnected contemporary societies face complex problems that impact people's lives and demand collaborative innovative solutions. In the public sector, managers have shown a growing ...interest in collaboration to stimulate the development and implementation of innovative solutions. Despite this, the field of research on the role of leadership in this process is still incipient. This work aims to build a synthesis of the literature on the role of leaders in collaborative innovation processes in the public sector. The generation of a thematic map reveals two macro themes--roles and actions of leaders--associated with six themes: meta-governance, three-dimensional performance, observing basic requirements, restructuring the organization, overcoming obstacles, and exploring the drivers. This framework outlines how public leaders can act to engage in the development of more effective collaborative innovations for society. To review the evidence, it is also recommended that the profile of public leaders indicated to stimulate collaborative innovation processes to be more proactive and less attached to formalisms, should act as a meta-governor to convene, orchestrate, facilitate, regulate, mediate, and catalyze the processes of innovation. Keywords: leadership; collaborative innovation; multi-actor; three-dimensional acting; public sector. As sociedades contemporaneas, cada vez mais interconectadas, enfrentam problemas complexos que impactam a vida das pessoas e demandam solucoes inovadoras, construidas de forma colaborativa. No setor publico, os gestores tem demonstrado crescente interesse na colaboracao para estimular o desenvolvimento e a implementacao de solucoes inovadoras. Apesar disso, o campo de pesquisas sobre o papel da lideranca nesse processo ainda e incipiente. O objetivo deste trabalho e construir uma sintese da literatura sobre o papel dos lideres em processos de inovacoes colaborativas no setor publico. Por meio da metodologia de revisao integrativa e analise tematica, o objetivo foi identificar as lacunas e as possiveis conexoes que venham a direcionar futuras pesquisas no campo. A geracao de um mapa tematico revela dois macrotemas--papeis e acoes dos lideres--associados a seis temas: metagovernanca, atuacao tridimensional, observacao dos requisitos basicos, reestruturacao da organizacao, superacao de obstaculos e exploracao dos impulsionadores. Essa estrutura prescreve como os lideres publicos podem atuar ao se engajar no desenvolvimento de inovacoes colaborativas mais efetivas para a sociedade. A revisao evidencia ainda que e recomendavel que o perfil dos lideres publicos indicado para estimular processos de inovacoes colaborativas seja proativo e menos apegado a formalismos, devendo observar uma atuacao como metagovernante para convocar, orquestrar, facilitar, regular, mediar e catalisar os processos de inovacao. Palavras-chave: lideranca; inovacao colaborativa; multiatores; atuacao tridimensional; setor publico. Las sociedades contemporaneas, cada vez mas interconectadas, enfrentan problemas complejos que impactan en la vida de las personas y exigen soluciones innovadoras, construidas de manera colaborativa. En el sector publico, los directivos han mostrado un creciente interes en la colaboracion para estimular el desarrollo e implementacion de soluciones innovadoras. A pesar de ello, el campo de investigacion sobre el papel del liderazgo en este proceso es aun incipiente. El objetivo de este trabajo es construir una sintesis de la literatura sobre el papel de los lideres en los procesos de innovacion colaborativa en el sector publico. La generacion de un mapa tematico revela dos macrotemas--roles y acciones de los lideres--asociados a seis temas: metagobernanza, desempeno tridimensional, observacion de requisitos basicos, reestructuracion de la organizacion, superacion de obstaculos y exploracion de los impulsores. Esa estructura determina como los lideres publicos pueden actuar al involucrarse en el desarrollo de innovaciones colaborativas mas efectivas para la sociedad. La revision evidencia, asimismo, que es recomendable que el perfil de los lideres publicos indicados para estimular procesos de innovacion colaborativa sea mas proactivo y menos apegado a formalismos, y que actue como metagobernante, convocando, instrumentando, facilitando, regulando, mediando y catalizando los procesos de innovacion. Palabras clave: liderazgo; innovacion colaborativa; multiactores; actuacion tridimensional; sector publico.
According to the International Public Sector Accounting Standards Board (IPSASB), public sector entities should apply the IPSAS when they fulfill certain criteria, such as the delivery of public ...services or financing by taxes. Size is currently not a matter for the application of IPSAS and smaller public sector entities have to apply the full suite of IPSAS. Based on an empirical study, this article shows that differential reporting is a suitable approach to overcome the accounting challenges that small- and medium-sized public sector entities (SMPSEs) are facing. The authors explain the potential advantages and disadvantages of differential reporting in the context of SMPSEs' accounting challenges.
Purpose
The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what ...do we know?”), and to propose an agenda for future research (“what do we need to know?”).
Design/methodology/approach
An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.
Findings
The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.
Originality/value
The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.
Public sector accounting developments have been mainly driven by reforms and innovations developed in the private sector. There is a growing trend internationally to adapt private sector accounting ...standards to the public sector context. However, there are some transactions that simply do not resemble private criteria. This article reflects on two of these-concessionary leases and right-of-use assets in-kind. Importantly, the use of market values in these cases may result in financial statements that could mislead the user. The article provides interesting insights for practitioners and standard-setting boards, who need to be aware of the risks when adapting accrual accounting principles to public sector entities.
How citizens behave toward public sector workers is crucial for the well‐being and performance of workers. Scholars have mainly focused on understanding negative citizen behaviors, such as ...aggression. We study a positive behavior, namely compassionate behavior. We study real compassionate behavior in the form of writing positive encouragement messages that are distributed to social workers in the field. We test if showing difficulties faced by public sector workers results in citizens writing more encouragement messages. We also test if bureaucrat bashing results in less encouragement messages. Using a preregistered experiment among a representative sample of Canadian citizens (n = 1,264), we find that showing public sector workers' struggles and imperfections makes citizens almost twice as likely to write an encouragement message. Hence, showing your weakness can be a strength. Bureaucrat bashing, however, has no effect. Results show that citizens can be stimulated to act more positively toward public sector workers.
How does a large unconditional increase in salary affect the performance of incumbent employees in the public sector? We present experimental evidence on this question in the context of a policy ...change in Indonesia that led to a permanent doubling of teacher base salaries. Using a large-scale randomized experiment across a representative sample of Indonesian schools that accelerated this pay increase for teachers in treated schools, we find that the large pay increase significantly improved teachers’ satisfaction with their income, reduced the incidence of teachers holding outside jobs, and reduced self-reported financial stress. Nevertheless, after two and three years, the increase in pay led to no improvement in student learning outcomes. The effects are precisely estimated, and we can rule out even modest positive impacts on test scores. Our results suggest that unconditional pay increases are unlikely to be an effective policy option for improving the effort and productivity of incumbent employees in public-sector settings.
In all modern bureaucracies, politicians retain some discretion in public employment decisions, which may lead to frictions in the selection process if political connections substitute for individual ...competence. Relying on detailed matched employer-employee data on the universe of public employees in Brazil over 1997–2014, and on a regression discontinuity design in close electoral races, we establish three main findings. First, political connections are a key and quantitatively large determinant of employment in public organizations, for both bureaucrats and frontline providers. Second, patronage is an important mechanism behind this result. Third, political considerations lead to the selection of less competent individuals.
PurposeThis study examines the effects of perceived leadership styles on the perceived creativity and innovation of public servants working in a rapidly developing country while shedding light on the ...internal causal dynamics of these effects.Design/methodology/approachSurvey data are collected from 568 Qatari public servants working in a variety of public sector organizations. Data are analysed using structural equation modelling (SEM) employing SmartPLS.FindingsA significant relationship between perceived leadership styles and public servants' self-perceived creativity is found, with psychological empowerment as a mediating variable. Public servants that perceive their leaders as conveying transformational, transactional and servant leadership styles are found to have significantly higher self-perceived creativity, whereas authentic leadership does not have a significant positive effect. This finding indicates that transformational, transactional and servant leadership styles appear to impact public servants' creativity. This impact corresponds with findings from research on the relationship between leadership styles and creativity in the private sector. The results of this study confirmed the mediating effect of psychological empowerment, apart from authentic leadership.Originality/valueThe findings shed light on the relationship between perceived leadership styles and the self-perceived creativity of public servants working in a rapidly developing country, its causal dynamics and how these effects relate to corresponding findings in the private sector. The ensuing practical implications offer guidelines on how to organize leadership to maximize creativity and innovation in the public sector, especially in rapidly developing countries.
This qualitative longitudinal digital diary study explores public sector creativity in practice, analysing public servants' ideas, in terms of type and magnitude, and what practices public servants ...apply in coming up with these ideas and what initially triggered their creativity. Contrasting with extant research and assumptions, the findings indicate that public servants working in public executive agencies are creative, generating a diversity of ideas by applying a range of practices including expressions of autonomous and radical creativity. However, the findings also underscore the pragmatic nature of public sector creativity that is focused on keeping things running: incremental, practical and reactive.
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