The "glass ceiling" model of gender equity has its weaknesses. Therefore, a multiple-dimensions approach to gender is proposed. This essay reports on a field study of organizational gender ...arrangements in 10 public sector worksites in New South Wales, Australia. Despite equal opportunity measures, gender divisions of labor persist in several forms. Processes that sustain and undermine these divisions are identified. Authority patterns are being reconfigured, with restructuring and rising numbers of women in management resulting in local turbulence in gender relations. Emotions of gender transition are identified, with considerable diversity in reactions among men. An emerging pattern, the "depolarized workplace," is described. A cultural trend toward workplace gender neutrality is observable. Proposals are made for better practice in gender equity work, including richer ways for public organizations to study their own gender regimes.
In the contemporary public sector, administrators seek innovative approaches to boost productivity, elevate service quality, and optimize resource allocation. Employee engagement (EE) stands out as a ...pivotal catalyst driving these transformative endeavors. Engaged employees approach their responsibilities with greater dedication and motivation, invest more energy and effort, demonstrate a higher level of performance and contribute to the achievement of exceptional organizational outcomes. Therefore, to establish an effective framework for public administration, administrators must not only comprehend the factors influencing EE in the public sector and its outcomes but also proactively develop strategies to foster engagement among their workforce. This study aims to identify the fundamental antecedents and consequences of EE in the public sector while evaluating this concept from a strategic perspective. To achieve this aim, an extensive literature review is conducted, involving the systematic examination of existing studies published in the Web of Science (WoS) and Scopus databases on EE within the public sector. The original aspect of the study is to introduce a conceptual model that integrates the antecedents influencing EE, its resulting outcomes and potential strategies for cultivating EE. It is expected that the research findings will both stimulate academic interest and provide insights for practitioners in the realm of public administration.
The capacity of an organization to innovate, change, and be effective depends on the skills and abilities of employees, highlighting the importance of developing individual capabilities. The 70:20:10 ...framework is used by practitioners to guide them when developing effective learning and development programs. Although the framework has been adopted globally in both private and public sectors, its effectiveness has not been assessed in relation to the transfer of learning. Using qualitative data from the Australian public sector, this study explores how the framework is being implemented and whether it facilitates the transfer of learning to build middle management capability. Results showed that despite middle managers' awareness of, and willingness to take part in, ongoing skill development, attempts to develop capability through learning transfer by implementing the 70:20:10 framework were not achieving the desired outcomes. The research suggests that learning transfer and managerial capability development was hindered through four misconceptions regarding the framework's implementation. These are: an overconfident assumption that unstructured experiential learning automatically results in capability development; a narrow interpretation of social learning; the expectation that managerial behavior would automatically change following formal training and development activities without the need to actively support the process; and a lack of recognition of the requirement of a planned and integrated relationship of all three aspects of the framework. We suggest future research seeks to explicate the role of social learning in supporting the efficacy of both formal and experiential learning.
The public procurement of services completes the portfolio of mechanisms through which the public sector responds to community members in terms of social needs, quality, cost, timeliness, ...accountability and sustainability. The economic consequences of the COVID-19 pandemic can be found at the level of all components of the national economy, but especially inside the public sector, through the drastic reduction of financial resources. Thus, the issue of the public procurement of services involves an integrated approach, both in terms of the regulations and the specific accounting policies.
PurposeThis paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and ...politico-administrative environment on this compliance during the period 2015–2018.Design/methodology/approachThis research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.FindingsThe study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.Practical implicationsThis research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.Originality/valueFocusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.
Blockchain is rapidly becoming established as the core technology of the Fourth Industrial Revolution. By combining blockchain to improve processes in existing industries, innovative new services ...will emerge, but services not effectively applied by blockchain will also develop. This study investigated the factors to be considered when applying the characteristics of blockchain technology to business. We developed a framework of blockchain service utility evaluation indexes using the analytic hierarchy process method. The Delphi method is used to identify highly effective blockchain application service cases by applying the evaluation framework to actual use cases in the public sector. By proposing a framework of utility evaluation factors for blockchain application services, this study provides a systematic foundation for blockchain business review. We address the question of "why blockchain should be applied to this service" by providing a more comprehensive approach than existing research, such as a fragmentary decision tree. Blockchains are expected to become more active along with the full-scale digital transformation of industries, and thus, we must examine the ways to broadly use blockchain as a base technology in a form applicable to the diverse industries and societies constituting the digital economy. Accordingly, this study presents an evaluation solution for promoting efficient policies and developing successful blockchain application services.
The purpose of this study is to create and validate a tool for measuring constructs in the context of asset misappropriation among Malaysian public sector employees. The instrument was adapted from a ...prior study and adjusted to meet the needs of the present study. The target audience consists of public sector employees in the Malaysian Accountant General's Department. Cluster and proportional stratified random sampling techniques were used to choose a sample of 300 participants from the sampling frame of selected Accountant's General Department personnel throughout the country. Before the confirmatory factor analysis, the instrument was subjected to content validity and exploratory factor analysis (EFA). The confirmatory factor analysis (CFA) approach proved the presence of the perceived pressure, opportunity, rationalization, capability and arrogance constructs from the fraud pentagon theory. The CFA procedure eliminated five items because of inadequate factor loading (less than 0.6). All fitness indexes for fit categories reached the required level of model fitness. In addition, the average variance extracted (AVE) and composite reliability (CR), which represent convergent validity and construct reliability, respectively, have met the acceptable degree of model fit. The revised instrument for evaluating the perceived pressure, perceived opportunity, rationalization, capability, and arrogance constructs of the public sector in Malaysia is therefore valid and trustworthy for determining the issue of asset misappropriation among public sector employees in Malaysia.
This paper explores racial differences in police use of force. On nonlethal uses of force, blacks and Hispanics are more than 50 percent more likely to experience some form of force in interactions ...with police. Adding controls that account for important context and civilian behavior reduces, but cannot fully explain, these disparities. On the most extreme use of force—officer-involved shootings—we find no racial differences either in the raw data or when contextual factors are taken into account. We argue that the patterns in the data are consistent with a model in which police officers are utility maximizers, a fraction of whom have a preference for discrimination, who incur relatively high expected costs of officer-involved shootings.
The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications ...for public sector accounting.
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