Private Sector Experience Research Articles

Ontological Exploration of Accounting: How Master Students Interpret Basic Accounting Concepts

Introduction: This study examines how educational background, work experience, and academic discourse shape master's students' ontological understanding of accounting concepts at a prominent Indonesian university. Methods: A quantitative approach was used. Data were collected from 247 master's students through an online survey. The survey collected information on educational background, work experience, and academic involvement. Data analysis included various statistical techniques, including regression, to assess relationships between these factors and students' ontological understanding. Results: We show that those who have formally studied accounting and have had work experience in accounting have a deeper ontological understanding of accounting. In addition, one of the best ways for students to further develop their ability to critically interpret accounting philosophy is by frequently attending academic seminars and discussions about accounting pagination. Finally, the research found subtle differences in the way accounting concepts were understood depending on whether a student had public sector or private sector experience. Novelty: This study presents a new approach to how students articulate accounting knowledge conceptually. It incorporates ontological verification into accounting education. Previous work has focused on analyzing technical aspects, but this research considers methods to help students connect their work, the philosophy behind it, and the underlying rationale, allowing students to make further connections and bridge the gap from theory to practice. Research Implications: This study highlights the importance of incorporating a more holistic view of accounting into accounting curricula. This is done by balancing theory, practice, and philosophy of accounting. It emphasizes the need for critical thinking and conceptual analysis at the undergraduate level and urges accounting programs to provide more opportunities for students to engage accounting philosophy as a way to develop interpretive skills and broaden their understanding.

Regulation and participation of the private sector in the pursuit of universal health coverage: Challenges and strategies for health systems.

This paper focuses on the role of the private sector (including for-profit and non-profit organizations) in achieving Universal Health Coverage (UHC). It examines their involvement in the management, service delivery, resource investment and financing of primary health care (PHC) within the sustainable development goals (SDGs). The study covers a review of health systems, emphasizing the influence of private institutions on public health, and evaluates how private sector experiences contribute to system functions and progress towards UHC. The findings indicate the crucial role of the private sector in global health systems, notably expanded in several countries. Private actors are essential to improve access and coverage, particularly in countries with low health indicators. The article highlights the importance of primary care physicians understanding these dynamics since their management is vital in implementing public policies for UHC.

Unveiling the Phenomenology of Professional and Domestic Stressors for Private School Teachers of Lahore, Pakistan

The present research is a qualitative exploration of teacher stress faced by private school teachers in Lahore, Pakistan. We identified the professional and domestic stressors of teachers working in private schools in Lahore, Pakistan using thematic analysis. Digging into the forms of stress, three focus group interviews were conducted on three different school premises. Each focus group has eight participants, private school teachers having age ranges between 25 and 45 years, with inclusion criteria of being married and having at least three years of teaching experience in private sector. Professional and domestic themes such as workload, psychological challenges, consequences, and familial and personal factors were generated. Results confirmed some themes in previous research, such as administrative tasks, Coping strategies, classroom management, parenting issues, physical health, and emotional well-being. However, this research holds an exclusive aspect in exploring new themes such as meeting unrealistic deadlines, emotional labor, uncomfortable workstations, and unsupportive families. Implications were discussed.

Do professional staff in universities really challenge academic norms? A perspective from the Netherlands

Traditionally, universities stand for independent, high-quality, and curiosity-driven research and education. Yet, since neoliberal reforms in the 1980s, they have been increasingly exposed to external pressures towards more efficiency and economic value orientation. To manage the tasks corresponding to these market-based values, a new and fast-growing group of professional staff has emerged. Some authors argue that they challenge academic norms, or academic professional logics, while importing market norms, or market logics, through previous employment in and current relationships with the private sector. We empirically test this assumption based on original survey data of three groups of professional staff of universities and associated medical centers in the Netherlands: business developers, grant advisers, and research policy officers. We asked them about their ideas about universities to capture their institutional logics. Respondents also indicated previous employment and the strength of their professional relationships. Using multiple linear regression models, we find that professional staff with private sector experience indeed have stronger market logics. We find the same for those with stronger relationships with private sector companies. Yet, on average, the academic professional logic of professional staff is considerably higher than their market logic. Additionally, the effect of private sector experience and stronger relationships with private sector companies on the market logic is moderate. Thus, our data suggests that professional staff do not challenge academic norms. Therefore, there seems to be little need for meeting them with skepticism regarding their role in unwanted organizational change.

Understanding the impact of the COVID‑19 pandemic on healthcare services for adults during three waves of COVID‑19 infections: A South African private sector experience.

Since the onset of the COVID‑19 pandemic, healthcare resources have been repurposed to focus on COVID‑19. Resource reallocation and restrictions to movement that affected general access to care may have inadvertently resulted in undue disruptions in the continuum of care for patients requiring non-COVID‑19 healthcare services. To describe the change in pattern of health service use in the South African (SA) private sector. We conducted a retrospective study of a nationwide cohort of privately insured individuals. An analysis of claims data was performed for non-COVID‑19 related healthcare services provided from April 2020 to December 2020 (year 1 of COVID‑19) and April 2021 to December 2021 (year 2 of COVID‑19) relative to the same period in 2019 prior to the COVID‑19 pandemic in SA. Over and above plotting the monthly trends, we tested for statistical significance of the changes using a Wilcoxon test given the non-normality of all the outcomes. Between April and December 2020, relative to the same period in 2021, and also relative to the same period in 2019, we found a 31.9% (p<0.01) and a 16.6% (p<0.01) reduction in emergency room visits, respectively; a 35.9% (p<0.01) and 20.5% (p<0.01) reduction in medical hospital admissions; a 27.4% (p=0.01) and 13.0% (p=0.03) reduction in surgical hospital admissions; a 14.5% (p<0.01) and 4.1% (p=0.16) reduction in face-to-face general practitioner consultations for chronic members; a 24.9% (p=0.06) and 5.2% (p=0.54) reduction in mammography for female members; a 23.4% (p=0.03) and 10.8% (p=0.09) reduction in Pap smear screenings for female members; a 16.5% (p=0.08) and 12.1% (p=0.27) reduction in colorectal cancer registrations and an 18.2% (p=0.08) and 8.9% (p=0.07) decrease in all oncology diagnoses. Uptake of telehealth services throughout the healthcare delivery system increased by 5 708% in 2020 compared with 2019, and 36.1% for 2021 compared with 2020. A significant reduction in emergency room visits, hospital admissions and utilisation of primary care services was observedsince the start of the pandemic. Further research is required to understand if there are long-term consequences of delayed care. An increase in the use of digital consultations was observed. Research on their acceptability and effectiveness may open new modalities of care, which may have cost- and time-saving benefits.

Veteran Status and Job Candidate Assessments in U.S. Local Governments

Advocates often present veterans as an untapped resource for local governments to boost the public service workforce. However, there is a lack of understanding of how human resource (HR) professionals value military experience when assessing candidate preparedness for a managerial career in public service. We examine how veteran status affects U.S. city and county HR directors’ evaluations of candidates for entry-level managerial positions in local government. Using an experimental design, we randomly assign candidate characteristics of veteran status and gender, and we observe HR directors’ assessments of candidate preparedness. Our findings reveal a premium on veteran status for candidate assessments relative to similar private sector experience in assessments of candidate experience. At the same time, the results are less conclusive when compared to similar public sector experiences. In addition, we find no clear evidence of disparate assessments of candidate preparedness as a function of candidate gender.

Exploring entrepreneurship in the academic environment

The entrepreneurial university has taken a prodigious influence globally, and studies show the expedient value of entrepreneurship in universities performing innumerable activities alongside their main objectives of teaching and research. Universities worldwide are adopting entrepreneurship teaching through creating models and methods. Collaboration of research, industry, and government entities is crucial to fulfill innovative systems in the academic environment. This study evaluates academic faculty and their impact on entrepreneurial education by focusing on their work experience, position, involvement in technical projects, international work experience, and private sector experience. Analysis of Variances (ANOVA), Least Significant Difference (LSD) assessments are conducted to support the results of our hypotheses and the variables of the entrepreneurial education impact by understanding the interpersonal aspects of faculty within academic organizations.

The Effect of Veteran Status on Job Candidate Assessments in U.S. Local Governments

Veterans are often framed as an untapped resource for local governments to boost the public service workforce. While past recruitment efforts tend to draw a straight line from military experience to civilian careers in policing and emergency services, it remains unclear how HR professionals, more generally, weigh military experience when assessing candidate preparedness for a managerial career in public service. We examine how veteran status affects U.S. city and county HR directors’ evaluation of candidates for entry-level managerial positions in local government. Using an experimental design, we randomly assign candidate characteristics–veteran vis-à-vis non-veteran status and male vis-à-vis female–and observe HR directors’ assessment of candidate preparedness. Our findings reveal a premium of veteran status on candidate assessments relative to similar private sector experience, while results are less conclusive when the comparison is made to similar public sector experience. Additionally, we find no clear evidence of disparate assessments of candidate preparedness as a function of candidate gender

Bank non-performing loans in the fintech era

This study investigates the behaviour of bank non-performing loans in the fintech era. Using data from 35 developed countries from 1998 to 2016, the findings show that non-performing loans are fewer in the second wave of the fintech era. Also, bank non-performing loans are positively related to the state of the business cycle in the second wave fintech era. Countries that have high supply of credit to the private sector experience high non-performing loans in the second wave fintech era. The two-way interaction analysis shows that non-performing loans are lower during times of economic boom and when there is higher credit supply in the second-wave fintech era.

A Business Model and Business Case Development Methodology and Toolkit for Regional Decarbonisation Utilising CCUS

This paper presents a generic practice-based framework incorporating a business model and business case development methodology and toolkit resulting from studies and enquiries conducted within the European multi-lateral funded project ELEGANCY and taking account of public and private sector experience gained during the many attempts at progressing CCS projects in Europe. The framework also integrates the specific focussed work of five ELEGANCY case studies into large scale regional decarbonisation using hydrogen production combined with CCS technologies for reducing emissions. The methodology has been structured to enable facilitated engagement and workshops between public and private sector parties as early as possible for the joint definition of business models and business cases which could be approved by their respective stakeholders. The toolkit that accompanies the methodology complements standard project management tools and provides support for key data collection, assessment and decision-making activities. It is publicly available under a Creative Commons CC BY-ND licence.

Bank non-performing loans in the fintech era

This study investigates the behavior of bank non-performing loans in the Fintech era. Using data from 35 developed countries from 1998 to 2016, the findings show that non-performing loans are fewer in the second wave Fintech era. Also, bank non-performing loans are positively related to the state of the business cycle in the second wave Fintech era. Countries that have high supply of credit to the private sector experience high non-performing loans in the second wave Fintech era. The two-way interaction analysis show that non-performing loans are lower during times of economic boom and when there is higher credit supply in the second-wave Fintech era.

Innovative Behavior in Public Sector Services Public Service Motivation and Private Sector Experience

The demand for innovation in public organizations is increasing. In this study, I explore factors that contribute to the innovative behavior of civil servants at the individual level. The theoretical distinction between public and private organizations has long been a subject of debate, and certain characteristics of innovation in public organizations mimic innovation in the private sector, even though the purpose of innovation in public organizations is to secure public goods. In order to examine the innovative behavior of public employees who face such contradictory circumstances, I parameterized the characteristics of each sector, using whether or not the employee had worked in the private sector prior to entering the public service as the characteristic for the private sector and the effect of public service motivation on innovative behavior as the characteristic for the public sector and found that at the individual level, the two are not mutually exclusive.

Private Sector Policy Making: Business Background and Politicians’ Behavior in Office

Candidates often tout their private sector experience when running for public office. But do businessperson politicians actually govern differently? This paper argues that given their preferences a...

E-marketing through Social Media Platforms under the Umbrella of Persuasive Language: Explanatory Study for some Private Companies Using Social Media Platforms

E-marketing means simply buying and selling through the internet. It consists of two important components, online shopping and online purchasing. The two components of e-marketing play a vital role to attract customer’s attention as well as interact with them through the product information details and characteristics. Social media platforms like Twitter, Facebook, Instagram, and others social media platforms can be one of the most obvious advantages of e-marketing due to the fact that they become a dynamic engine not only promote local businesses, but also help international businesses grow. Businesses have utilized social media platforms to distribute their goods quickly and widely. Persuasive language through social media platforms considers a critical advantage with great attention to argument quality, post popularity, and post attractiveness. The problem of the study relies on neglecting some companies the significance of using persuasive language to advertise their goods and services. The importance of the research focuses on the rule of persuasive language in growing, prospering, and attracting more customers. Research sample consisted of 132 small companies in Iraq that use social media platforms effectively in order to attract customers to their goods and services. The results were analyzed by using SPSS and AMOS programs. The results of the research shows that persuasive language can support small business by taking advantage of utilizing social media platforms in order to attain a high niche and compete with other companies in the marketplace. Therefore, public sector institutions and companies must take into consideration the private sector's experience in how to deal with customers or beneficiaries and gain profitable benefits and returns at the same time.

Private-public wage gap and return to experience: Role of geography, gender and education

Analyses of the static private-public wage premium are available for most industrialized countries and the higher education level in the public sector has been shown to be important. We address three shortcomings in these studies – the return to work experience accumulated in the two sectors, the role of geography, and gender differences. Rich register data for Norway allow for observation of work experience by sector and region, and the dynamic gap resulting from different returns to sector experience can be calculated. When selection on observable and unobservable worker characteristics is controlled for, the estimates show that experience accumulated in the private sector has higher return than public sector experience. Geography matters, and both the static gap and the dynamic experience effect are higher in cities. For the low educated, the additional return to private experience is a city phenomenon only. Gender differences are important for high-educated workers. High-educated women have less additional return to private sector experience than high-educated men and receive the same gain from experience accumulated in cities and in the rest of the country. The dynamic experience effect adds to the static private wage premium, and for high-educated male workers it accounts for about 2/3 of the total wage gap including 10 years of experience.

Goats or wolves? Private sector managers in the public sector

AbstractPublic administration reforms have propagated the use of private sector management skills in the public sector, and an increased openness to managers with a private sector background. This has created a debate between those who think private sector experience improves public institutions by bringing core managerial values such as results orientation, efficiency, or openness to innovation, and those who argue that private sector experience can damage core public sector values, such as impartiality and equity. Despite the abundant anecdotal evidence, broad empirical evidence on the effects of private sector experience on public managers' values remains limited. Using data from a survey among central government top managers in 18 European countries, we show that public managers with private sector experience have, as expected, more core managerial values. Yet, unlike the conventional view, core public values do not suffer.

Özel Sektörde Çalışan Yönetici Kadınların Annelik Anlatıları: Deneyimler, Beklentiler ve Annelik İdeolojileri

Özel Sektörde Çalışan Yönetici Kadınların Annelik Anlatıları: Deneyimler, Beklentiler ve Annelik İdeolojileri

Making cooking champions: Perceptions of local actors on private sector development in Uganda

Most households in Uganda depend on traditional use of wood fuels associated with huge environmental and health issues. Even with the future development of a sustainable national grid, small-scale solutions like efficient biomass stoves, biochar, and biogas installations will remain important. Despite the apparent benefits from clean cooking resulting from “dissemination” programs since the 1980's, many developing country households have been slow to adopt them. Hence, questions arise concerning commercially viable business development. This study takes a qualitative approach and actors-based perspective from the major players at the supply-side of the clean cooking on biomass market sector. A field research in Kampala (Uganda) explored the success factors according to local private actors' perceptions. The confrontation between these perceptions and a literature-based success-factor framework revealed original insights in terms of enabling conditions to strengthen the supply-side, related to the demand-side and the clean cooking market. First, becoming a ‘clean cooking champion’ is still highly dependent on the role of supportive and intervening development programs, especially in terms of financing, capacity-building, and awareness-raising. Second, up to now, carbon finance is an additional incentive rather than a determining factor for business activities in the clean cooking sector. Third, while some policies and targets exist, private sector respondents lament the lack of a level playing field and the competition of the informal cooking sector. Thus, this research provides an empirical basis for a possible approach to leverage private sector experience and expertise to improve access to clean cooking on biomass in Uganda.

Faculty ideals and universities' third mission

• There is considerable variety in academics' attitudes towards universities' third mission. • Research inactive faculty are more sympathetic to third mission goals than even applied research faculty. • Women and younger colleagues are more ambivalent about the third mission. • Faculty at universities that incentivise teaching tend towards a more positive attitude of the third mission. • Private sector experience associates with third mission proclivities, not-for-profit experience associates with opposition.

New development: Reviews of public sector performance—groundhog day?

ABSTRACTThe purpose of this article is to canvass, and comment on, the main features of the recently completed Review of Governance, Performance and Accountability legislation/framework at the national level of government in Australia. Most of the Report’s 52 recommendations are procedural and will only be discussed when they may be of particular relevance in a broader context. The review reported on 4 September 2018. It continues the long line of reform reports conducted over the last 30 to 40 years. However, before the review was even completed, the Australian government announced (on 4 May 2018) another wide-ranging Independent Review of the Australian Public Service (APS), with a reference group of national and international experts having ‘diverse public and private sector experience’. Some suggested that the latter review should encompass the findings and recommendations of the former and be considered together, particularly as the announced chair was also a member of the earlier two-person review team. While no one would question the need for continuous learning, the main issue is about effective implementation of agreed recommendations that would improve performance and promote greater public confidence and trust in government.