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IPSAS, IFRS, AND THE QUALITY OF THE ACCOUNTING - WITH AN ACCENT ON PUBLIC MANAGEMENT 公共会计准则、国际财务报告准则和会计质量——重点是公共管理
Q1 Social Sciences Pub Date : 2022-11-25 DOI: 10.24818/amp/2022.39-09
M. Otrusinová, Marie Paseková, David Homola, Bohumila Svitáková
Are accounting errors caused by national accounting standards? The goal of this paper is to identify the problems with the quality of accounting information when the new Czech accounting standards are used in the public sector. The aim is then to compare the impact of IPSAS and IFRS on the Czech accounting standards and the accounting error rate of private entities and public sector entities. Data analyzed in this paper were obtained in 2018 and 2019. The results of quantitative research are subjected to statistical testing in order to answer the research questions as well as identify differences between profit and non-profit (public sector) organizations. Results indicate that the impact of Czech GAAP on the occurrence of accounting errors is not statistically significant for either business or public sector entities. In addition, according to respondents, the Czech accounting standards after the public finance accounting reform are not considered to be the usual cause of errors in accounting. Actually, compliance with the updated Czech GAAP improves the quality of the financial statements and avoids errors when preparing financial statements. These findings are in line with several existing papers and thus support the existing idea that IPSAS or IFRS application promotes the quality of accounting.
会计错误是由国家会计准则引起的吗?本文的目的是确定问题与会计信息的质量,当新的捷克会计准则在公共部门使用。目的是比较公共部门会计准则和国际财务报告准则对捷克会计准则的影响以及私营实体和公共部门实体的会计错误率。本文分析的数据是在2018年和2019年获得的。定量研究的结果受到统计测试,以回答研究问题,以及确定利润和非营利(公共部门)组织之间的差异。结果表明,捷克公认会计准则对会计错误发生的影响在商业或公共部门实体中都没有统计学意义。此外,根据受访者,捷克会计准则后的公共财政会计改革不被认为是会计错误的通常原因。实际上,遵循更新的捷克GAAP可以提高财务报表的质量,避免在编制财务报表时出现错误。这些发现与现有的几篇论文一致,因此支持现有的观点,即国际公共部门会计准则或国际财务报告准则的应用促进了会计质量。
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引用次数: 1
MECHANISM OF COMPETITIVENESS MANAGEMENT IN THE PUBLIC HEALTHCARE: A PRACTICAL ASPECT 公共医疗机构竞争力管理机制:一个实践层面
Q1 Social Sciences Pub Date : 2022-11-25 DOI: 10.24818/amp/2022.39-03
N. Shpak, O. Sorochak, M. Gvozd, N. Horbal, Yuriy Mykhalyuno, W. Sroka
Healthcare is a key element of the state's national security. The effectiveness of the healthcare industry functioning is a relevant object of research today, especially after the outbreak of the COVID-19 pandemic, during which this sector globally demonstrated its potential and problems. It necessitates a comprehensive assessment of the competitiveness of the healthcare industry and institutions as an important component of their effective management. The objects of the research are public healthcare and institutions as service organizations. The purpose is to develop a scientific-methodical approach to managing the competitiveness in the country’s healthcare industry. That is, the research is aimed at developing a market-oriented competitiveness management mechanism for public healthcare institutions. The construction of the mechanism is based on the analysis of statistical data on Ukrainian healthcare institutions according to indicators based on the "7P" marketing concept. Clustering methods, an integral indicator of competitiveness, and multidimensional methods of taxonomic analysis were also used for assessing the level of competitiveness of healthcare institutions and the comparative effectiveness of alternative measures to increase it.
医疗保健是国家安全的关键要素。医疗保健行业运作的有效性是当今的一个相关研究对象,特别是在COVID-19大流行爆发之后,在此期间,该行业在全球范围内展示了其潜力和问题。这需要对医疗保健行业和机构的竞争力进行全面评估,作为其有效管理的重要组成部分。本研究的对象是公共医疗保健和机构服务组织。其目的是制定一种科学有条不紊的方法来管理该国医疗保健行业的竞争力。也就是说,本研究旨在建立面向市场的公立医疗机构竞争力管理机制。该机制的构建基于基于“7P”营销理念的指标,对乌克兰医疗机构的统计数据进行分析。还使用聚类方法(竞争力的综合指标)和多维分类学分析方法来评估卫生保健机构的竞争力水平以及提高竞争力的替代措施的相对有效性。
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引用次数: 2
Multidimensional public sector organizations' digital maturity model 多维公共部门组织的数字化成熟度模型
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-02
Tomasz Kafel, Angelika Wodecka-Hyjek, Rafał Kusa
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.
这项研究的目的是双重的。首先,本研究开发了一个适用于公共部门组织的组织数字成熟度模型。其次,基于所提出的模型,对几种类型公共部门组织的数字化成熟度进行了诊断。该模型包括六个维度,即以数字化为中心的管理、对利益相关者(合作伙伴)需求的开放性、员工的数字化能力、流程的数字化、数字技术和电子创新。该模型在波兰马洛波斯卡地区136个公共部门组织的样本上进行了测试。结果表明,在数字成熟度的六个维度中,数字技术的使用和以数字化为中心的管理得分最高(相当于高和中等程度的数字成熟度)。员工的数字能力也代表了一个中等水平的数字成熟度(但仍然明显较低)。其余维度,即电子创新、流程数字化和对利益相关者需求的开放性,代表了低水平的数字化成熟度。结果表明,被调查的公共部门组织类型在数字成熟度方面存在差异。观察到的关于数字成熟度的特征足以指示每种类型的组织的未来发展方向。该模型也可用于单个组织层面的数字化成熟度诊断。
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引用次数: 5
Cluster analysis of charitable organizations of Ukraine using K-means technology 基于K-means技术的乌克兰慈善组织聚类分析
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-08
Olha Vysochan, O. Vysochan, V. Hyk
The work is devoted to the issue of segmentation of charitable organizations for structuring the sector of non-profit organizations of Ukraine using cluster analysis tools using software R for automated data processing. The four-cluster and five-cluster models were constructed using the K-means method, the suitability for clustering of which was checked using the Hopkins’ Index (H statistics). The developed four-cluster model demonstrated a significant level of validity in terms of correspondence between data and the stability of their structure. The basic indicators of financial and economic activity of charitable organizations were used as criteria for clustering: the number of staff, charitable assistance received and funds spent on the maintenance of the organization in the reporting period. It was found that the clusters of charitable organizations of Ukraine differ in the scale of activity, the number of funds raised, the number of costs for their own maintenance and the relationship between these indicators. The study demonstrated the existence in Ukraine of the most influential cluster of local charities that address social issues exclusively at the regional level, due to the small financial resources involved to support their activities. Such organizations are system-creating for the entire nonprofit sector in Ukraine, their importance is manifested in the most rapid response to the needs of recipients through the implementation of small charitable projects.
这项工作致力于慈善组织的分割问题,以构建乌克兰非营利组织的部门,使用聚类分析工具,使用软件R进行自动数据处理。采用K-means方法构建四聚类和五聚类模型,采用Hopkins ' Index (H统计量)检验聚类的适宜性。开发的四聚类模型在数据与其结构的稳定性之间的对应关系方面证明了显著的有效性。慈善组织的财务和经济活动的基本指标被用作分类标准:报告期间工作人员人数、收到的慈善援助和用于维持该组织的资金。研究发现,乌克兰的慈善组织集群在活动规模、筹集的资金数量、维持其自身的费用数量以及这些指标之间的关系方面有所不同。该研究表明,在乌克兰存在最有影响力的地方慈善团体,它们只在区域一级处理社会问题,因为支持其活动的财政资源很少。这些组织为乌克兰的整个非营利部门创造了系统,它们的重要性体现在通过实施小型慈善项目对接受者的需求做出最迅速的反应。
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引用次数: 5
The influence of the ICT on the control of corruption in public administrations of the EU member states: a comparative analysis based on panel data 信息通信技术对欧盟成员国公共行政部门腐败控制的影响:基于面板数据的比较分析
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-03
Armenia Androniceanu, E. Nica, I. Georgescu, O. Sabie
Developments in Information and Communication Technology (ICT) have led to major changes in public administration in all democratic states. The fact that information can be made public and accessible from anywhere, at any time, requires a new approach to the process of computerization of public administration. The objective of the research was to know the influence of ITC integration in the EU state administrations on corruption control in the period 2010 - 2019. We selected four relevant variables, which we integrated in a panel analysis including the 27 EU member states. Using STATA we made an econometric model on panel data and obtained interesting results from a scientific point of view. The results show that the integration of ICTs in the EU public administrations has significantly contribution to reducing corruption These results demonstrate the need to accelerate the digitization of administrations and create an integrated model of government cloud in the European administrative space. In addition, the results of the research highlight the differences between EU states in terms of the impact of ICTs on government efficiency and economic development.
信息和通信技术(ICT)的发展导致了所有民主国家公共行政的重大变化。信息可以在任何地方、任何时间公开和取得,这一事实要求对公共行政电脑化进程采取新的办法。本研究的目的是了解2010年至2019年期间欧盟国家行政部门的ITC整合对腐败控制的影响。我们选择了四个相关变量,将其整合到包括27个欧盟成员国在内的面板分析中。我们使用STATA对面板数据进行了计量经济模型,并从科学的角度获得了有趣的结果。结果表明,信息通信技术在欧盟公共行政管理中的整合对减少腐败做出了重大贡献。这些结果表明,有必要加速行政管理的数字化,并在欧洲行政空间中创建一个综合的政府云模型。此外,研究结果强调了欧盟各国在信息通信技术对政府效率和经济发展的影响方面的差异。
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引用次数: 5
The efficiency of providing public services in transport 提供公共交通服务的效率
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-04
Kamila Janovská, I. Vozňáková, Lucie Orlikova, Petr Tománek
: Today’s dynamic environment, which is developing at a rapid pace, places high demands not only on transport, but also on efficiency, speed, safety, quality and, in particular, questions about the efficiency of spending funds from city budgets, all with a strong emphasis on the environmental friendliness of urban public transport. Given that the public sector is undergoing changes, the main goal of which is to increase the efficiency and effectiveness of financial management in the public sector, cities must really always place a strong emphasis on ensuring maximum efficiency of services provided and the use of public resources in all expenditure areas of the budget. In the vast majority of cases, the financing of urban public transport currently represents the greatest burden on urban public budgets not only in the Czech Republic but also in cities in the EU. The article presents the outputs that emerged within the project “Methodological - application tools for efficiency financial management of territorial structured statutory city”. The outputs of the article are focused on the area of transport, as it is one of the key areas of the city budget and in terms of expenditure sections, transport expenditures represent the highest amount in the budget of the Statutory City of Ostrava. Geographic information systems (GIS) can be successfully used to analyse efficiency, demand and urban public transport planning. For the purpose of effective presentation of information on the state and drawing of the budget and on the effectiveness of funds spent from the budget of the statutory city and individual city districts, the R-Point web map application was created. An interactive map showing statistical indicators in the area, there are also graphs that serve the user for a better comparison of data between individual city districts and the City of Ostrava.
当今快速发展的动态环境不仅对交通提出了很高的要求,而且对效率、速度、安全、质量提出了很高的要求,特别是对城市预算资金的使用效率提出了很高的要求,所有这些都强调了城市公共交通的环境友好性。鉴于公共部门正在发生变化,其主要目标是提高公共部门财政管理的效率和效力,城市必须始终非常强调确保在预算的所有支出领域提供最有效的服务和使用公共资源。在绝大多数情况下,城市公共交通的筹资目前不仅在捷克共和国而且在欧盟各城市都是城市公共预算的最大负担。本文介绍了在“属地结构性法定城市高效财务管理的方法论-应用工具”项目中产生的成果。这篇文章的产出集中在运输领域,因为它是城市预算的关键领域之一,就支出部分而言,运输支出在俄斯特拉发法定城市的预算中占最高数额。地理信息系统(GIS)可以成功地用于分析效率、需求和城市公共交通规划。为了有效地展示有关州和预算的信息,以及从法定城市和个别城市地区的预算中支出的资金的有效性,R-Point网络地图应用程序被创建。交互式地图显示了该地区的统计指标,也有图表为用户提供了更好的单个城市地区和俄斯特拉发市之间的数据比较。
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引用次数: 0
The quality of service to residents by public administration on the example of municipal offices in Poland 公共行政部门对居民的服务质量,以波兰市政办事处为例
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-09
R. Wolniak, Izabela Jonek-Kowalska
Currently, at a time when the Smart City concept is aimed at improving the quality of life of residents and being implemented in cities, the role of measuring the functioning of offices in relation to the customer is growing. The publication presents the results of research on the quality of service to residents by public administration on the example of municipal offices in Poland. The aim of the research, resulting from the identified research gap, was to examine the level of customer service quality in Polish municipal offices and to determine whether monitoring the quality of life and the quality of public services provided affect the quality of customer service. The research was carried out on a wide sample of 287 cities located around Poland, the sample was selected at random. The sample was good in such a way as to maintain the structure by province. The survey included questions rated on a 5-point Likert scale. The conducted research shows that there are no statistically significant differences in the level of customer service quality by municipal offices between individual provinces of Poland. Based on the research, it was found that: the existence of a quality-of-life department in the city has a positive impact on the quality of customer service in the office; monitoring the quality of life of residents and the quality of public services provided by the municipal office has a positive impact on the quality of customer service in the office, the implementation of the ISO 37120 standard by the municipal office has a positive impact on the quality of customer service in the city. A particularly high correlation occurs in the case of the impact of monitoring the quality of customer service.
目前,当智慧城市概念旨在提高居民的生活质量并在城市中实施时,衡量办公室与客户之间的功能的作用越来越大。该出版物以波兰市政办事处为例,介绍了公共行政部门对居民服务质量的研究结果。这项研究的目的是审查波兰市政办事处的顾客服务质量水平,并确定监测生活质量和提供的公共服务质量是否会影响顾客服务的质量。这项研究是在波兰周围287个城市进行的,样本是随机选择的。样品很好,可以按省来保持结构。该调查包括李克特5分制的问题。所进行的研究表明,在波兰各个省份之间,市政办事处的客户服务质量水平没有统计学上的显著差异。研究发现:城市中生活质量部门的存在对办公客户服务质量有正向影响;监测居民的生活质量和市政办公室提供的公共服务质量对办公客户服务质量产生积极影响,市政办公室实施ISO 37120标准对城市客户服务质量产生积极影响。特别高的相关性出现在监控客户服务质量的影响的情况下。
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引用次数: 10
Managing teacher turnover in regional schools 管理地区学校的教师流动
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-07
J. Šafránková, M. Šikyř, Renata Skýpalová
Employee resourcing comprising employment activities such as human resource planning, employee recruitment, selection, and adaptation, or retention planning and managing employee turnover seems to be a critical function of school management. It enables school managers to ensure the school has quality teachers and other employees it needs to achieve the expected objectives of the school. The biggest challenges of school managers in employee resourcing involve retaining teachers and dealing with teacher turnover. Based on the example of Czech regional schools, the article aims to discuss the current challenges of school managers in employee resourcing in regional schools and define possible ways to deal with the issue of retaining teachers and teacher turnover. The article applies findings of the authors' questionnaire survey on the practice of employee resourcing in Czech regional schools with the focus on the teachers' adaptation as a critical tool for retaining teachers. The authors' questionnaire survey was carried out in the second half of the school year 2018/2019 and in the first half of the school year 2019/2020. The respondents included managers of Czech preschools, elementary schools, and high schools. The answers were obtained from 19% of schools (116 out of 600 addressed schools). The findings show that surveyed regional schools can successfully deal with the challenges in employee resourcing, however, they should apply a more systematic approach, especially to the teachers' adaptation that could help them to deal with the challenge in retaining teachers and reducing the teacher turnover.
员工资源包括人力资源规划、员工招聘、选择和适应等就业活动,或保留计划和管理员工流动似乎是学校管理的一项关键功能。它使学校管理者能够确保学校拥有高质量的教师和其他员工,以实现学校的预期目标。学校管理者在员工资源配置方面面临的最大挑战包括留住教师和处理教师离职问题。本文以捷克地区学校为例,探讨了目前地区学校管理人员在员工资源方面面临的挑战,并确定了处理留住教师和教师流失问题的可能方法。本文将作者的问卷调查结果应用于捷克地区学校的员工资源配置实践,重点关注教师适应作为留住教师的关键工具。问卷调查是在2018/2019学年下半年和2019/2020学年上半年进行的。受访者包括捷克幼儿园、小学和高中的管理人员。19%的学校(600所学校中的116所)给出了答案。研究结果表明,被调查的地区学校能够成功地应对员工资源的挑战,但他们应该采用更系统的方法,特别是教师的适应,这可以帮助他们应对留住教师和减少教师流动率的挑战。
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引用次数: 0
Introducing the Contextual Ambidexterity Scale for Public Organizations (CASPO): Scale development and initial evidence 介绍公共组织情境双元性量表(CASPO):量表发展与初步证据
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-05
Francisco G. Nunes, Generosa do NASCIMENTO, Luis M. Martins
Contextual ambidexterity describes the organizational capacity of being simultaneously able to adapt and change in the face contextual requirements while keeping alignment and predictability. Contextual ambidexterity has been recognized as an appropriate explanation of organizational performance, and its influence has already permeated accounts of public organizations’ dynamics. We join this line of reasoning by suggesting that some specific characteristics of public organizations call for refinement of the contextual ambidexterity concept, and the correspondent evolution in measuring this organizational ability, thus introducing the Contextual Ambidexterity Scale for Public Organizations (CASPO). We suggest going beyond the original measure of alignment and adaptability created by Gibson and Birkinshaw (2004), to include psychological safety, reflexive spaces, and flexibility as sub-dimensions of adaptability and imprinting, rulefollowing and shared vision as sub-dimensions of alignment. On the basis of a sample of civil servants (n=200), we used exploratory factor analysis to identify a six-dimensional solution covering alignment and adaptability. Using another sample of civil servants (n=200), we used confirmatory factor analysis to test CASPO’s construct validity and regression analysis in testing the criterion validity. The results reveal that CASPO shows appropriate metric qualities and that it surpasses Gibson and Birkinshaw’s (2004) scale in predicting both their measure of generic organizational performance and a measure of performance specific for public organizations. This study contributes to the creation of sound measures of relevant concepts explaining the performance of public organizations.
上下文双灵巧性描述了组织在面对上下文需求时同时能够适应和改变的能力,同时保持一致性和可预测性。语境双元性被认为是对组织绩效的恰当解释,其影响已经渗透到公共组织动态的描述中。我们通过提出公共组织的某些特定特征需要对情境双元性概念进行细化,并在测量这种组织能力方面进行相应的演变,从而引入了公共组织情境双元性量表(CASPO),从而加入了这一推理路线。我们建议在Gibson和Birkinshaw(2004)最初创建的对齐和适应性度量之外,将心理安全、反身空间和灵活性作为适应性和印记的子维度,将规则遵循和共同愿景作为对齐的子维度。在200名公务员样本的基础上,我们使用探索性因子分析来确定涵盖一致性和适应性的六维解决方案。在另一份公务员样本(n=200)中,我们采用验证性因子分析检验CASPO的结构效度,并采用回归分析检验标准效度。结果表明,CASPO显示出适当的度量质量,并且在预测通用组织绩效度量和公共组织特定绩效度量方面,它超过了Gibson和Birkinshaw(2004)的尺度。本研究有助于创建解释公共组织绩效的相关概念的健全度量。
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引用次数: 0
Public management in the education sphere: Prospects for realizing human capital in the development of knowledge management technologies 教育领域的公共管理:在知识管理技术发展中实现人力资本的前景
Q1 Social Sciences Pub Date : 2021-11-29 DOI: 10.24818/amp/2021.37-10
Salah Gad, N. Yousif
The study aims to form and test a knowledge management model for universities, which made it possible to identify the most influential factors and their relationship with knowledge management processes. The sample of the study (N = 100) included members of the administrations of the United Arab Emirates universities, senior students (graduate students) and teachers. The data were collected based on a Google Forms questionnaire (65 questions). The model includes 6 main factors: leadership, organizational culture, organizational structure, human resources, information technology, measurement and control. It is assumed that the favourable influence of these factors will contribute to the effective implementation of the knowledge management process. Statistical analysis of the collected data was performed in SPSS and EViews. The model was verified with the help of the root-mean-square error of approximation. The factors "organizational culture", "human resources", "organizational structure", as the processes of creation, storage and use of information demonstrate the highest degree of compliance (value is 0.5 and below). Internal consistency was checked by calculating Cronbach's alpha (total Cronbach alpha is 0.97). To assess the existing relationships between the processes and factors of knowledge management, an analysis of Spearman's ρ correlation was performed (confidence level is 99%). The findings of the study show that the factor "organizational culture" has the greatest impact on the process of creating knowledge, and the factor of the organizational structure considerably affects knowledge management. It has been concluded that information technology is the least influential factor in the knowledge management process. The model demonstrates that the greatest influence of the “leadership” factor can be observed in the context of the process of applying knowledge. The validity of the model makes it possible to argue that it can be used as a public policy tool for the implementation of knowledge management initiatives in universities. The practical significance of the research lies in the fact that on the basis of the model described in the study, it is possible to perform a preliminary assessment of the knowledge assets of universities in order to improve the process of knowledge transfer in education and research. The model will provide university administrations with an opportunity to identify areas for improvement in order for the knowledge management process to be more effective, which ultimately should result in the creation of human capital that meets modern needs.
本研究旨在构建并检验高校知识管理模型,从而识别影响高校知识管理的主要因素及其与知识管理过程的关系。研究样本(N = 100)包括阿拉伯联合酋长国大学管理人员、高年级学生(研究生)和教师。数据是根据谷歌表单问卷(65个问题)收集的。该模型包括6个主要因素:领导力、组织文化、组织结构、人力资源、信息技术、测量和控制。假定这些因素的有利影响将有助于知识管理进程的有效实施。收集的数据在SPSS和EViews中进行统计分析。利用近似均方根误差对模型进行了验证。作为信息创造、存储和使用过程的“组织文化”、“人力资源”、“组织结构”等因素的符合性最高(值在0.5及以下)。通过计算Cronbach's alpha(总Cronbach's alpha为0.97)来检查内部一致性。为了评估知识管理过程与因素之间存在的关系,进行了Spearman ρ相关分析(置信水平为99%)。研究结果表明,“组织文化”因素对知识创造过程的影响最大,组织结构因素对知识管理的影响较大。结果表明,信息技术是影响知识管理过程的最小因素。该模型表明,在知识应用过程中,“领导”因素的影响最大。该模型的有效性使人们有可能认为,它可以作为一种公共政策工具,用于在大学实施知识管理举措。本研究的现实意义在于,基于本研究所描述的模型,可以对高校的知识资产进行初步评估,从而改善教育和科研中的知识转移过程。该模式将使大学行政部门有机会确定需要改进的领域,以便使知识管理过程更加有效,从而最终创造出符合现代需要的人力资本。
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引用次数: 5
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