Managers In Public Sector Organizations Research Articles

Factors Affecting the Implementation of Risk-Based Internal Auditing

This paper aims to investigate the factors affecting risk-based internal audit (RBIA) implementation in public sector organizations in Saudi Arabia. This paper utilized 234 usable answered questionnaires from internal audit managers, internal auditors, accountants, and executives working in Saudi public sector agencies. The gathered data were analyzed by applying partial least squares–structural equation modeling (PLS-SEM). Results show that management support, internal auditor role, risk management system, and training in risk management all positively and significantly influence the RBIA. Improved internal auditing procedures and an efficient internal monitoring system will significantly curtail any risks impeding the organization’s goals, diminish the temptation to fabricate financial data or statistics, and enhance the accuracy of financial reporting/statements. Moreover, this study’s results have crucial implications for managers of public sector organizations, heads of internal audit departments, internal auditors, and accountants seeking to improve the reliability of internal audits and other aspects of financial information. Published research on what variables are influencing RBIA implementation is scarce. This study adds to the nascent literature by focusing on Saudi Arabian public sector organizations, establishing empirical variables based on an in-depth review of the relevant research and conducting an empirical investigation of the factors associated with RBIA implementation in the Saudi economy. By concentrating on public sector organizations in Saudi Arabia, this paper sheds light on other nations with comparable systems for governance policies and processes in their government-run entities.

Internal Audit Engagement and Risk Management in Public Sector Organizations: Does It Really Exist?

Business entities have undergone a shift in the internal audit function towards a more consultative role. Conversely, in public sector institutions like universities, it is not widely recognized. This study investigates how the new paradigm shift in Internal Audit Engagement in Risk Management impacts the Efficiency of Internal Audit. This study introduces Management Support as a moderating variable in the relationship between the two variables. The study included a sample of 51 internal auditors at PTN BLU. Snowball sampling is employed for sampling, and a questionnaire is used for data collection. The data analysis employed Moderated Regression Analysis (MRA). The results indicate that the first hypothesis is confirmed: Internal Audit's participation in Risk Management impacts the Efficiency of Internal Audit. The second hypothesis is confirmed: Management Support influences the relationship between Internal Audit Engagement in Risk Management and Internal Audit Effectiveness. Management support has a substantial impact on the relationship between the two, accounting for 61.1%. This study confirms that cooperation between internal audits and public entity management can enhance the internal audit's effectiveness.

Internal Audit Engagement and Risk Management in Public Sector Organizations: Does It Really Exist?

Business entities have undergone a shift in the internal audit function towards a more consultative role. Conversely, in public sector institutions like universities, it is not widely recognized. This study investigates how the new paradigm shift in Internal Audit Engagement in Risk Management impacts the Efficiency of Internal Audit. This study introduces Management Support as a moderating variable in the relationship between the two variables. The study included a sample of 51 internal auditors at PTN BLU. Snowball sampling is employed for sampling, and a questionnaire is used for data collection. The data analysis employed Moderated Regression Analysis (MRA). The results indicate that the first hypothesis is confirmed: Internal Audit's participation in Risk Management impacts the Efficiency of Internal Audit. The second hypothesis is confirmed: Management Support influences the relationship between Internal Audit Engagement in Risk Management and Internal Audit Effectiveness. Management support has a substantial impact on the relationship between the two, accounting for 61.1%. This study confirms that cooperation between internal audits and public entity management can enhance the internal audit's effectiveness.

Strategic Human Resource Planning and Service Delivery in County Governments in Kenya

Strategic human resource management in public sector organizations enables governance arrangements that promote efficient service delivery. However, service delivery in county governments in Kenya gets stymied by both human resource and funding constraints. Due to contextual gaps in the strategic human resource management practises in county governments in Kenya, the study evaluated the role played by strategic human resource planning on service delivery in Kenya. The study adopted a descriptive design and systematically examined the HRM practises by sampling 140 respondents (47 county secretaries, 47 county directors of HRM and 46 municipality managers from municipalities based at the county headquarters of 46 counties) through interviews and questionnaires. The respondents were selected based on their operational and functional human resource management roles in various units in the 47 counties. The research instrument was validated through a review by a panel of supervisors and a pilot testing exercise. The qualitative reports indicated that the county governments can attract qualified and competent persons with critical skill sets to match the various job descriptions and optimally sustain service provisions at the county level. The correlation analysis indicated that service delivery positively correlated with strategic HR planning practises (r = 0.6510, p< 0.05) at 0.05 significance levels, while the regression analysis indicated that strategic HR planning practises explains about 41.61 % variance in service delivery with an effect size (β1 = 0.6451 (t = 8.97, p< 0.05). Based on the findings, the study concludes that strategic human resource planning practises hold a positive and significant potential impact on service delivery in county governments in Kenya. The study recommends proactive planning and proper structuring of the county workforce based on knowledge, skills, abilities, and other characteristics

Reformasi Birokrasi Melalui SOP Layanan Pengaduan Berdasarkan Prinsip-Prinsip Good Governance dI Disdikbud Kota Samarinda

Bureaucracy is an administrative system in an organization that has the function of administering government and serving the community by carrying out daily tasks in a structured manner in a clear hierarchy. Bureaucratic reform is carried out in order to realize good governance.. Implementing Good Governance is one of the goals in improving government governance, which is the public's demand for the management of public sector organizations. In implementing the SOP for Complaints Services at the Samarinda City Education and Culture Office, there are several problems such as differences in understanding and variations in the format of the SOP documents produced, and there are even regional organizations that have not implemented this regulation. This research aims to describe the realization of bureaucratic reform through Complaint Service SOPs based on the principles of Good Governance in the Samarinda City Education and Culture Office. The research method used in this research is descriptive qualitative with data collection techniques through interviews and observation. The data analysis technique is carried out with the data obtained and then written in the form of a detailed report, then the report will be focused according to the problem formulation, as well as drawing conclusions. The results of the research show that the Samarinda City Education and Culture Office has demonstrated a significant commitment to improving public services through the implementation of the Complaint Service SOP. Concrete steps such as transparency through the official website, accountability in responding to and resolving complaints, as well as efforts to maintain legal certainty are positive things that have been taken to support bureaucratic reform.

Effects of Job Design Dimensions on Organizational Performance: A Study of Cross River State Internal Revenue Service, Calabar

This study investigated the effects of job design dimensions on organizational performance of public sector organization in Cross River State using Cross River State Board of Internal Revenue Service, Calabar, for the study. The study sought to examine the extent to which skill variety, task identity, task significance, task autonomy as well as feedback significantly affects organizational performance (employees’ motivation, job satisfaction, employees’ commitment, employees’ involvement) of public sector organizations in the state. The study adopted survey research design. The population of the study was four hundred (400). The sample size was 196 respondents from the Cross River State Board of Internal Revenue Service, Calabar, determined by Krejcie and Morgan Table of 1970. The study revealed that skill variety, task identity, task significance, task autonomy as well as job feedback significantly affects organizational performance of public sector organizations in the state. Based on the findings, the study recommended that the government and management of public sector organizations should at all times design jobs based on skill variety, task identity and task significance in order to increase organizational performance continuously. The government as well as management should also be granting task autonomy to workers while performing their routine jobs and responsibilities, for this will in turn enhance employees as well as organizational performance steadily.

Performance Management in Public Sector Organizations: A Bibliometric Analysis

Performance Management in Public Sector Organizations: A Bibliometric Analysis

Identification of Dynamic Capability and Personal Competency to Develop Innovative Performance

The New Public Management Paradigm required the management of public sector organizations to transform by prioritizing the principles of competition, performance, and responsiveness in every bureaucratic behavior so that it could stimulate an increase in organizational performance results to become more effective and efficient. Seeing the demands for public administration reform, of course, the desires and demands of the community for the creation of public sector organizations that had high governance performance was increasing where this indicated the low performance of public sector management as an effort to achieve increased flexibility of public sector organizations in facing global challenges. This study aimed to identify dynamic management capability and personal competency to develop innovative performance. This study used a qualitative approach with a literature study method, a literature study consisting of detailed investigations, data collection of certain period of time, phenomena, and contexts to analyze the context and processes related to the theoretical issues being studied intrinsically from the literature used. This study concluded that there were cognitive dynamic capability and personal competence that must be possessed by public organizations to increase innovative performance in effective governance, namely thinking again, thinking ahead, and thinking across. These three factors encouraged transformational changes in governance that led to the formation of dynamic capabilities of Government/public sector organizations facing global challenges.

How to Improve Employee Performance through the Role of Work Engagement Mediation Empirical Studies on Public Sector Organizations

The demand for responsive, effective, and efficient employee services to the public is a challenge for public sector organizations. This study aimed to examine the mediating role of work engagement in the relationship between training and rewards for employee performance. Work engagement creates good interaction between employees and workers so that employees feel obliged to respond through increased performance. The data were obtained from 213 BPS employees who were processed using SmartPLS3. The results showed that work engagement acted as a mediator of the relationship between training and rewards for employee performance. This research is expected to add information about the management of performance management in public sector organizations.

Government accounting in Canada: A special issue

AbstractThis paper introduces a special issue on government accounting in Canada. Accounting for the public sector has undergone a significant change over the past 2 decades, much of which can be attributed to the rise of New Public Management (NPM). In the post‐NPM era, research on the role of accounting in the management of public sector organizations and the delivery of government programs and services is essential to understanding and improving government accounting practices and reports. This collection of articles illustrates the richness of this area of study and highlights the need for further research.

The Effect of Intellectual Capital on the Leadership Behavior of General Managers in Public Sector Organizations: A Case Study at the Textile Factory In Wasit Governorate/Iraq

The Effect of Intellectual Capital on the Leadership Behavior of General Managers in Public Sector Organizations: A Case Study at the Textile Factory In Wasit Governorate/Iraq

Impact of Psychopathy and Narcissism on Employees’ Adverse Outcomes: A Perspective of Ethical Climate Theory and Threatened-Egotism Model

This study examines the impact of psychopathic and narcissistic personalities on employees' adverse outcomes. Additionally, this study investigates the intervening mechanism of workplace incivility among the relationship between psychopathic and narcissistic personalities and adverse outcomes. Furthermore, the interactive impact of Islamic work values was also tested between the association of workplace incivility and adverse outcomes. Data was collected through a survey method from 404 permanent public sector employees using the purposive sampling technique in two different time lags. PROCESS-macro was used to test indirect, interactive, and moderated mediation effects. The findings of this study confirm the direct effect relationship between those psychopathic and narcissistic personalities and employees' adverse outcomes. Further, this study demonstrates that workplace incivility indirectly enhances adverse employee outcomes. Finally, the study findings revealed that a higher level of Islamic work values reduces the adverse outcomes of employees having psychopathic and narcissistic personality characteristics. We also tested the moderated mediation model, which disclosed that a higher level of Islamic work values reduces the negativity level of psychopathic personalities, further decreasing the level of counterproductive work behaviors via workplace incivility. However, there was no moderating role of Islamic work values in reducing narcissist personalities' negativity levels and counterproductive work behaviors via workplace incivility. The present study provides information to the management of public sector organizations on how they can overcome their workforce's negative behaviors and outcomes by implementing the Islamic ethical system. This attempt contributed to ethical climate theory and threatened the egotism model by explaining that negative personality traits predict uncivil behaviors, leading to adverse outcomes. This study further contributes that the organization's ethical climate helps the individuals overcome the negativity of their personalities and negative behaviors.

IMPLEMENTING AN INTERNAL CONTROL STRATEGY FOR THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

Strategic management is not only applied to the private sector but has also been applied to the public sector. The implementation of strategic management in the two sectors is actually not that much different, it's just that public sector institutions do not emphasize the organization's goal to seek profit but rather to serve the community. The stages of strategic management begin with strategy formulation, strategy implementation and strategy evaluation. The implementation of public sector strategic management is one of the best ways to achieve good governance. In an effort to realize a better performance of government organizations in providing services to the community, the implementation of strategic management for public sector organizations is very important to improve the effectiveness of the performance of public sector organizations. This requires public sector organizations to think strategically, be able to translate their inputs into effective strategies, and develop the rationale needed to lay the foundation for implementing their strategies. Implementation of strategic management in public sector organizations is expected to assist the organization in realizing its vision and mission. Although the outcome orientation to be achieved by implementing strategic management between the private sector and the public sector is slightly different, the two sectors certainly face different environmental conditions which become their own obstacles in the process of implementing strategic management. To overcome the obstacles that occur, one of them is by using a SWOT analysis approach (strength, weakness, opportunity, and threats). -constraints that occur in measuring the performance of public sector organizations

ON THE INNOVATIVE GOVERNANCE OF PUBLIC SECTOR ORGANIZATIONS IN A CONDITION OF A GLOBAL CRISIS AND BULGARIA

The accelerated pace of change in the global economy leads to many events unfolding in crisis - global, national, sectoral, structural, economic crises. Because innovation is risky and expensive, many companies focus more on survival and less on finding new opportunities during a crisis. Given the vastness of the issues under consideration, this article focuses on the possibilities for innovative management of public sector organizations in times of crisis. The aim of the article is to study the experience in Europe and the world for innovative public governance and views on a model of innovation management. To achieve this goal are the following tasks: 1) Overview of theoretical concepts of innovation and innovation in the public sector and types of innovation. 2) What is needed for innovation in crises? 3) Overview of the state and aspects of innovative management of the public sector in Bulgaria. Subject of research the possibilities for innovative management of the organizations in crisis conditions. Research methods: For the purposes of the present research, combined methods for analysis and synthesis of information have been used. The article applies a systematic analysis of a database of publications in specialized journals and websites on the possibilities for innovative management of organizations in times of crisis. Scope of the study: The experience in Europe and the world of innovative public governance and views on a model of innovation management are studied. Results: Good practice shows that transparency, cooperation, innovation and learning are the key factors that should guide the actions of organizations and at the same time put people at the center of public governance

AN EXAMINATION OF FACTORS LEADING TO THE COLLAPSE OF PUBLIC SECTOR ORGANIZATIONS IN GHANA: A CASE STUDY OF METRO MASS TRANSPORT

Tax payers money are been used every day in Ghana to establish public sector organizations. This is why the management of public sector organizations is important in sustainable development. The main objective of this study was to examine the factors leading to the collapse of Metro Mass Transit in Ghana. The study revealed literature on transportation, the role of the state in public transportation, the nature of Metro Mass Transit operations, management practice of Metro Mass Transit and challenges of the public transport system. The study purposively sampled sixty (60) respondents which comprises of 30 workers of Metro Mass Transit (10 Professional Drivers, 10 Senior Management Staff and 10 Junior Staff) and 30 passengers (comprising of 15 passengers from Metro Mass Transit, 5 passengers of OA Transport, 5 passengers of VIP Transport and 5 passengers from VISION Transport). The major findings of the study revealed that Metro Mass Transit offers scheduled trips on intercity and intra city route but does not offer quality transport services as private transport like OA, VIP and VISION does in Accra. The study also found out that passengers prefer private transport more to Metro Mass Transit because the workers have good communication skills as compared to the workers of Metro Mass Transit in Accra, Metro Mass Transit officials have inefficient managerial skills and therefore can’t meet the demands of their customers, Metro Mass Transit have inadequate operation buses, there is frequent breaking of Metro Mass Transit vehicles. The study recommends that the management of Metro Mass Transit should make proper use of Public Private Partnership. This can help in securing more buses to boost their operations. The study also recommends that the management of Metro Mass Transit should work on improving their management practices to enhance performance in other to meet the demand of their customers. Again the management of Metro Mass Transit should ensure that there is frequent maintenance of vehicles to enhance effective operations and also management must also try to maintain an optimum level of providing good communication and effective managerial skills in order to improve its operations. Keywords: Factors, Collapse, Public Sector Organizations, Metro Mass Transport, Ghana.

Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector

It is widely believed that a virtuous state always commits to uphold and consistently implement ethical values. If ethics cannot be maintained in the public sector, it would drive unethical behaviors of public officials that ultimately damage the public reputation and cause nepotism, irregularities, waste of public resources, loss of lives and properties, etc. Meanwhile, implementing ethical values into practice for public sector management requires a systematical approach and policies. Since the culture of a nation also influences people's behaviors, thus the role of cultural values should be considered in the management of ethical values in the public sector. This study examines the masterpiece work of Mawlana Jalal al-Din Rumi, The Mathnawi, as an example of a cultural resource. This study has two main purposes: Firstly, it aims to raise awareness about the advice of Mawlana Jalaleddin Rumi regarding the essentials of ethical management in the public sector through Mathnawi. The second aim is to encourage readers to analyze and evaluate their own cultural resources to understand and implement the ethical management philosophies they envisage through a systematic perspective. This study argues that the core elements of Mathnawi with supporting local cultural values can play a crucial role in strengthening the practice of ethical management in public sector organizations. Therefore, it can be said that Mathnawi includes advice regarding the key essentials of ethics management.

Earnings management in public-sector organizations: a structured literature review

PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodology/approachThis study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.FindingsThe critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).Originality/valueThis study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

Lähijohtajien muutosvalmius kuntasektorilla

Recent studies have highlighted the importance of managers’ role in change. Managers are a lynchpin in the success of a change as they stand closest to employees and they are both implementing change but also being affected by change.
 In this study, we explore managers´ readiness of change. Readiness of change refers to what employees perceive as the balance between costs and benefits of maintaining a behavior. In practice, it is about psychological willingness to cooperate in bringing the change to fruition.
 We interviewed 19 managers in public sector organizations. The findings indicate that strong change readiness of managers requires organizational support, time resources for people management and participative organizational culture. Study highlights the individual experience and interpretation of meaningfulness of change. This can be achieved by communicating the consequences and benefits of change clearly and by engaging managers in change already in the early phase. 

Diversity Management as an E􀁼ective Tool to Support Sustainable Management in Public Sector Organizations - A Case Study at the Wasit Spinning and Knitting Factory

Diversity Management as an E􀁼ective Tool to Support Sustainable Management in Public Sector Organizations - A Case Study at the Wasit Spinning and Knitting Factory

Making Sense of a Change Management in Public Sector Organizations: Change Imitation as Employee Response to Radical Decisions

Macro-level reforms of public administration in Central and Eastern Europe (CEE) countries is discussed broad range in scientific studies. However, the adoption of innovative management tools that have proved their worth in the private sector has received only limited attention. This paper presents probably the first study on the role of emotions and sensemaking in managing radical changes in the public administration institutions in CEE. We found that instead of leading to active resistance and change rejection, as confirmed in earlier research proceeded in Western Europe countries, negative emotions led to passive resistance based on behaviour of change imitation. By drawing on the theory of sensemaking, we also divulge how the archetype of the “Soviet times” is employed to explain novel and contradictory events caused by change implementation.