Pub Date : 2024-02-21DOI: 10.1177/00208523231221971
Eran Vigoda-Gadot, Zehavit Levitats
The COVID-19 pandemic extended interest in the relationships between citizens and governments in turbulent times of crises and emergencies. While the pandemic generated a critical existential threat to the lives of many, it also had a significant effect on the quality of life and on the wellbeing of even larger populations. This paper deals with the relationship between the wellbeing of citizens and three types of trust in governance (i.e. trust in political institutions, trust in public administration, trust in enforcement institutions) during the pandemic. We aim at advancing knowledge on both wellbeing and trust during crises, and more specifically on direct and indirect patterns of these important relationships. To do so, we suggest alternative models and a series of hypotheses aimed at examining them empirically. Two datasets on Israeli citizens are used. They were collected over two points in time during the heat of the pandemic and toward its decline and end (Study 1/t1; N = 1026 and Study 2/t2; N = 3024) and largely represent major sectors and ethnicities in the population. The findings generally support a positive relationship between wellbeing and trust, but more importantly indicate that during crisis, trust in public administration and enforcement institutions mediates the relationship between wellbeing and trust in political institutions. We thus argue that the public service may act as a bridge between citizens’ wellbeing and political trust. In our view, the findings testify to the complexity of the wellbeing–trust relationship, especially in challenging times. Implications and directions for future studies are suggested.Points for practitionersTrust in governance is different for various political institutions and for different public administration organizations, especially in turbulent times Civil servants should be aware of citizens’ wellbeing during crises as it affects trust in governance Citizen trust and wellbeing are significantly related in times of emergency and crises
{"title":"Like a bridge over troubled water: Wellbeing and trust in governance during turbulent times","authors":"Eran Vigoda-Gadot, Zehavit Levitats","doi":"10.1177/00208523231221971","DOIUrl":"https://doi.org/10.1177/00208523231221971","url":null,"abstract":"The COVID-19 pandemic extended interest in the relationships between citizens and governments in turbulent times of crises and emergencies. While the pandemic generated a critical existential threat to the lives of many, it also had a significant effect on the quality of life and on the wellbeing of even larger populations. This paper deals with the relationship between the wellbeing of citizens and three types of trust in governance (i.e. trust in political institutions, trust in public administration, trust in enforcement institutions) during the pandemic. We aim at advancing knowledge on both wellbeing and trust during crises, and more specifically on direct and indirect patterns of these important relationships. To do so, we suggest alternative models and a series of hypotheses aimed at examining them empirically. Two datasets on Israeli citizens are used. They were collected over two points in time during the heat of the pandemic and toward its decline and end (Study 1/t1; N = 1026 and Study 2/t2; N = 3024) and largely represent major sectors and ethnicities in the population. The findings generally support a positive relationship between wellbeing and trust, but more importantly indicate that during crisis, trust in public administration and enforcement institutions mediates the relationship between wellbeing and trust in political institutions. We thus argue that the public service may act as a bridge between citizens’ wellbeing and political trust. In our view, the findings testify to the complexity of the wellbeing–trust relationship, especially in challenging times. Implications and directions for future studies are suggested.Points for practitionersTrust in governance is different for various political institutions and for different public administration organizations, especially in turbulent times Civil servants should be aware of citizens’ wellbeing during crises as it affects trust in governance Citizen trust and wellbeing are significantly related in times of emergency and crises","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"254 1","pages":""},"PeriodicalIF":2.3,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139949013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-13DOI: 10.1177/00208523231195707
Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani
Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting.
成熟度模型（MM）在各个领域都被用作参考框架。在公共部门（PS）中，善治原则要求财务报告不断发展。本研究旨在为公共部门报告单位设计一个会计和财务成熟度模型。本研究采用混合方法设计。最初的 MM 是通过系统回顾和专家小组讨论设计的。然后，在七次会议中进行了五次焦点小组访谈。接着，在伊朗 PS 专家中分发了一份调查问卷，以验证 MM 的组成部分。32 人填写了问卷。采用二项式检验验证了模型的各个维度。这项研究的成果是为 PS 单位的会计和财务报告设计了一个 MM。该模型分为五个层次，包括八个维度，即领导力、预算编制和财务规划、财务领导和监督、效率和效益、规章制度、财务报告、人力资本和信息技术。该模型可作为评估公共服务单位绩效和在组织中实施善治的依据。这一模式适用于所有采用经修订的《国际公共服务会计标准》并寻求建立新的公共服务管理方法和基于绩效的预算编制的发展中国家。
{"title":"A public sector financial management maturity model for developing countries: the case of Iran","authors":"Ali Rahmani, Parisa Saadat Behbahaninia, Mona Parsaei, Mahnaz Mahmoudkhani","doi":"10.1177/00208523231195707","DOIUrl":"https://doi.org/10.1177/00208523231195707","url":null,"abstract":"Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"37 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139005219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-09DOI: 10.1177/00208523231211541
Bert Fraussen, Valérie Pattyn
While think tanks are no longer solely a feature of Anglo-Saxon countries, they still appear less prevalent in consensus-oriented and neo-corporatist political regimes. To what extent do central characteristics of these countries shape the organizational characteristics and political activities of think tanks? We theoretically contribute to the existing literature on policy advice by drawing inspiration from niche theory, and empirically complement previous work by focusing on think tanks in Belgium, a country with a crowded and closed advisory landscape. Relying on a combination of data sources, our analysis highlights three central features of think tanks: (1) the long-term and anticipatory character of their policy advice, (2) the evidence-based nature of their policy work, and (3) their consensus-oriented mode of operating. The first two features echo what earlier studies in pluralist setting identified as key distinguishing characteristics. The third feature, their consensus-oriented mode of operating, represents a new element that turns out critical for understanding the niche of think tanks in Belgium. Its consensus-style tradition shows not only in how think tanks position themselves externally, but also in their internal organizational structure. Points for practitioners - Think tanks have potential to be key providers of policy advice, also in relatively closed systems with neo-corporatist traits. - In such settings, think tanks especially benefit from a consensual mode of operating, both internally and externally. - The long-term orientation of think tanks can set them apart from other providers of policy advice, such as interest groups and political party think tanks.
{"title":"The niche of think tanks in a consensus – seeking and neo-corporatist policy advisory system","authors":"Bert Fraussen, Valérie Pattyn","doi":"10.1177/00208523231211541","DOIUrl":"https://doi.org/10.1177/00208523231211541","url":null,"abstract":"While think tanks are no longer solely a feature of Anglo-Saxon countries, they still appear less prevalent in consensus-oriented and neo-corporatist political regimes. To what extent do central characteristics of these countries shape the organizational characteristics and political activities of think tanks? We theoretically contribute to the existing literature on policy advice by drawing inspiration from niche theory, and empirically complement previous work by focusing on think tanks in Belgium, a country with a crowded and closed advisory landscape. Relying on a combination of data sources, our analysis highlights three central features of think tanks: (1) the long-term and anticipatory character of their policy advice, (2) the evidence-based nature of their policy work, and (3) their consensus-oriented mode of operating. The first two features echo what earlier studies in pluralist setting identified as key distinguishing characteristics. The third feature, their consensus-oriented mode of operating, represents a new element that turns out critical for understanding the niche of think tanks in Belgium. Its consensus-style tradition shows not only in how think tanks position themselves externally, but also in their internal organizational structure. Points for practitioners - Think tanks have potential to be key providers of policy advice, also in relatively closed systems with neo-corporatist traits. - In such settings, think tanks especially benefit from a consensual mode of operating, both internally and externally. - The long-term orientation of think tanks can set them apart from other providers of policy advice, such as interest groups and political party think tanks.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":" 40","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135291547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-01DOI: 10.1177/00208523231209655
Javier Cifuentes-Faura, Melinda Timea Fülöp, Dan Ioan Topor
Territorially, Spanish public administrations are organized into State Administration, Autonomous Community Administration, and Local Administration. Local government has the closest contact with citizens and therefore the powers and decisions taken by local institutions have the greatest impact on the social welfare of citizens. To ensure this well-being, it is necessary to analyze and pay attention to the administrative and financial autonomy of local governments. Financial autonomy translates into the capacity of local entities to govern their respective finances, determining, within certain limits, the level of the volume of their own resources and organizing their expenditures. In this work, we study the Financial Autonomy Indicator, which aims to determine the tax resources available to the local entity. Taking into account that Spanish municipalities have, depending on their population size, different obligations when providing services to citizens, the convergence of financial autonomy is studied to detect whether there are common trends by applying the techniques of β-convergence and σ-convergence. It is analyzed whether municipalities starting from lower indicators achieve higher growth over time ( β-convergence), and whether dispersion between municipalities is reduced ( σ-convergence). Points for practitioners Local autonomy grants local entities the freedom to manage their own interests within the State's legal framework. Greater economic diversity and the ability to raise more money on their own through taxes, fees, and other sources characterize larger communities. They have a wider tax base thanks to their higher economic diversification, which opens up more opportunities for revenue collection. The speed of convergence is highest in the smallest municipalities. Knowing whether there is convergence or divergence in financial autonomy can help policy makers.
{"title":"Financial autonomy in Spanish local governments: Empirical evidence of beta and sigma convergence","authors":"Javier Cifuentes-Faura, Melinda Timea Fülöp, Dan Ioan Topor","doi":"10.1177/00208523231209655","DOIUrl":"https://doi.org/10.1177/00208523231209655","url":null,"abstract":"Territorially, Spanish public administrations are organized into State Administration, Autonomous Community Administration, and Local Administration. Local government has the closest contact with citizens and therefore the powers and decisions taken by local institutions have the greatest impact on the social welfare of citizens. To ensure this well-being, it is necessary to analyze and pay attention to the administrative and financial autonomy of local governments. Financial autonomy translates into the capacity of local entities to govern their respective finances, determining, within certain limits, the level of the volume of their own resources and organizing their expenditures. In this work, we study the Financial Autonomy Indicator, which aims to determine the tax resources available to the local entity. Taking into account that Spanish municipalities have, depending on their population size, different obligations when providing services to citizens, the convergence of financial autonomy is studied to detect whether there are common trends by applying the techniques of β-convergence and σ-convergence. It is analyzed whether municipalities starting from lower indicators achieve higher growth over time ( β-convergence), and whether dispersion between municipalities is reduced ( σ-convergence). Points for practitioners Local autonomy grants local entities the freedom to manage their own interests within the State's legal framework. Greater economic diversity and the ability to raise more money on their own through taxes, fees, and other sources characterize larger communities. They have a wider tax base thanks to their higher economic diversification, which opens up more opportunities for revenue collection. The speed of convergence is highest in the smallest municipalities. Knowing whether there is convergence or divergence in financial autonomy can help policy makers.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"199 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135372054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-01DOI: 10.1177/00208523231210478
Jeovan Silva, Tomas Aquino Guimaraes
Literature on the operation of regulatory agencies and their interactions with the executive branch of government is well established. Much less attention has been devoted to the relationship between these agencies and the courts, especially in case of judicial review of regulators’ decisions. This paper examines how judicial review of regulatory decisions produces clashes and agreements between regulatory agencies and the courts, and the influence of these relationships on regulatory governance. The research was conducted in Brazil with 21 interviews, consisting of eight officials of six federal regulatory agencies, seven attorneys from five agencies, and six federal judges. Regulatory governance, institutional theory, and regulatory overlap were the main analytical frameworks for this research. Data was subjected to content analysis. The findings showed that judicial review plays an important role in the overlapping scopes between courts and regulatory agencies. The institutional details of regulatory governance are crucial for the regulatory bodies to function. Despite the conflicts, judges seek more coordination with regulators, because of a greater awareness of the specifics of regulatory policies. Attorneys of regulatory bodies perform a key role in the dialogue between regulators and courts, especially by bridging the gap between technical and legal protocols. Regulatory litigation provides powerful economic agents with the opportunity to obtain a successful remittance of fines, thereby diluting the regulators’ ability to enforce regulation. Points for practitioners Judicial review is the only coordinating mechanism between regulatory agencies and the courts and plays a crucial role in defining regulatory policies and in controlling administrative behavior. In the process of judicial review, regulatory bodies confront the uncertainties that mark the blurred boundaries between the roles performed by state actors and authorities in dealing with regulation. By examining the Brazilian case, the research sheds light on regulatory governance and deals with the balance of power between the judiciary and formally independent regulatory bodies. The findings indicate the value of closer dialogue between regulators and courts in a context where regulatory agencies are increasingly called upon to make important technical and social choices on highly sensitive public issues.
{"title":"Clashes and agreements between regulatory agencies and courts: The influence on regulatory governance","authors":"Jeovan Silva, Tomas Aquino Guimaraes","doi":"10.1177/00208523231210478","DOIUrl":"https://doi.org/10.1177/00208523231210478","url":null,"abstract":"Literature on the operation of regulatory agencies and their interactions with the executive branch of government is well established. Much less attention has been devoted to the relationship between these agencies and the courts, especially in case of judicial review of regulators’ decisions. This paper examines how judicial review of regulatory decisions produces clashes and agreements between regulatory agencies and the courts, and the influence of these relationships on regulatory governance. The research was conducted in Brazil with 21 interviews, consisting of eight officials of six federal regulatory agencies, seven attorneys from five agencies, and six federal judges. Regulatory governance, institutional theory, and regulatory overlap were the main analytical frameworks for this research. Data was subjected to content analysis. The findings showed that judicial review plays an important role in the overlapping scopes between courts and regulatory agencies. The institutional details of regulatory governance are crucial for the regulatory bodies to function. Despite the conflicts, judges seek more coordination with regulators, because of a greater awareness of the specifics of regulatory policies. Attorneys of regulatory bodies perform a key role in the dialogue between regulators and courts, especially by bridging the gap between technical and legal protocols. Regulatory litigation provides powerful economic agents with the opportunity to obtain a successful remittance of fines, thereby diluting the regulators’ ability to enforce regulation. Points for practitioners Judicial review is the only coordinating mechanism between regulatory agencies and the courts and plays a crucial role in defining regulatory policies and in controlling administrative behavior. In the process of judicial review, regulatory bodies confront the uncertainties that mark the blurred boundaries between the roles performed by state actors and authorities in dealing with regulation. By examining the Brazilian case, the research sheds light on regulatory governance and deals with the balance of power between the judiciary and formally independent regulatory bodies. The findings indicate the value of closer dialogue between regulators and courts in a context where regulatory agencies are increasingly called upon to make important technical and social choices on highly sensitive public issues.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"95 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135372722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-01DOI: 10.1177/00208523231206024
Magdalena Calderón-Orellana, Nicolás López-Huenante, Daniel Burgos-Bravo, Gloria Tralma González, Miguel Ángel Morales Segura, Jorge Gamonal Aravena
New public management policies have been in effect in Chile since the 1980s, influencing the development of human resources policies and procedures, particularly within higher education institutions. While the impact of these policies on academic staff is evident, their implications for non-academic personnel who operate under the same regime as public servants remain unclear. This research aims to investigate the relationship between new public management principles and the career beliefs of non-academic personnel in Chile. Utilizing focus groups, this study analyzes the perceptions of career trajectories among the collaboration staff at the country's most prominent public university. Finally, the results are discussed.
{"title":"The civil service careers of university support staff and new public management: A qualitative study from Chile","authors":"Magdalena Calderón-Orellana, Nicolás López-Huenante, Daniel Burgos-Bravo, Gloria Tralma González, Miguel Ángel Morales Segura, Jorge Gamonal Aravena","doi":"10.1177/00208523231206024","DOIUrl":"https://doi.org/10.1177/00208523231206024","url":null,"abstract":"New public management policies have been in effect in Chile since the 1980s, influencing the development of human resources policies and procedures, particularly within higher education institutions. While the impact of these policies on academic staff is evident, their implications for non-academic personnel who operate under the same regime as public servants remain unclear. This research aims to investigate the relationship between new public management principles and the career beliefs of non-academic personnel in Chile. Utilizing focus groups, this study analyzes the perceptions of career trajectories among the collaboration staff at the country's most prominent public university. Finally, the results are discussed.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"108 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135373248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.1177/00208523231205923
Sofiane Sahraoui, Steve Troupin
{"title":"Chronicle of the International Institute of Administrative Sciences","authors":"Sofiane Sahraoui, Steve Troupin","doi":"10.1177/00208523231205923","DOIUrl":"https://doi.org/10.1177/00208523231205923","url":null,"abstract":"","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-05DOI: 10.1177/00208523231197943
Sungjoo Choi, Yeongjun Ko
This study has examined the impacts of top executives’ discretion on organizational performance in public organizations. We analyzed longitudinally collected data from quasi-governmental organizations in Korea. The results show that top executives’ managerial discretion has an inverted U-shape relationship with the overall performance of organizations. The marginal effect of top executives’ discretion on organizational performance was negative. This suggests that the benefits from top executives’ discretion decrease as the level of managerial discretion increases. The greater discretion of top executives in project management was more likely to yield desirable outcomes for organizations. Top executives’ discretion did not significantly affect customer satisfaction and transparency of organizations. Points for practitioners This study has empirically shown that there exists an inverted U-shape relationship between managerial discretion and organizational performance. It is necessary to let public managers exercise their discretion in managing their businesses given that flexibility and innovativeness in decision making serve key roles in effective organizational management in highly turbulent organizational contexts. It will also be important to properly monitor public managers’ discretionary authority to avoid unintended negative consequences of discretion.
{"title":"Top executives’ discretion and organizational performance: Analysis of quasi-governmental organizations in Korean government","authors":"Sungjoo Choi, Yeongjun Ko","doi":"10.1177/00208523231197943","DOIUrl":"https://doi.org/10.1177/00208523231197943","url":null,"abstract":"This study has examined the impacts of top executives’ discretion on organizational performance in public organizations. We analyzed longitudinally collected data from quasi-governmental organizations in Korea. The results show that top executives’ managerial discretion has an inverted U-shape relationship with the overall performance of organizations. The marginal effect of top executives’ discretion on organizational performance was negative. This suggests that the benefits from top executives’ discretion decrease as the level of managerial discretion increases. The greater discretion of top executives in project management was more likely to yield desirable outcomes for organizations. Top executives’ discretion did not significantly affect customer satisfaction and transparency of organizations. Points for practitioners This study has empirically shown that there exists an inverted U-shape relationship between managerial discretion and organizational performance. It is necessary to let public managers exercise their discretion in managing their businesses given that flexibility and innovativeness in decision making serve key roles in effective organizational management in highly turbulent organizational contexts. It will also be important to properly monitor public managers’ discretionary authority to avoid unintended negative consequences of discretion.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135481991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-28DOI: 10.1177/00208523231201256
Simon Pierre Onana
This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.
{"title":"Do programme budget mechanisms improve the efficiency of public spending? Elements of theory and empirical data from Cameroon","authors":"Simon Pierre Onana","doi":"10.1177/00208523231201256","DOIUrl":"https://doi.org/10.1177/00208523231201256","url":null,"abstract":"This paper sets out to explore the effect of programme budget mechanisms on the efficiency of public spending. To do so, we first conducted an exploratory study among eight officials involved in the preparation and execution of the State budget. This exploratory study then enabled us to construct the variables to produce an analytical model. A survey was carried out among 475 performance chain actors in the central services of 29 ministerial departments of the State of Cameroon. The results obtained using descriptive statistics and simple probit regressions suggest that the mechanisms introduced by the programme budget have a mixed effect on the efficiency of public spending. While, on the one hand, structuring the budget into programmes, actions, activities and tasks, performance measurement indicators and a priori controls on the quality of programmes may have a positive effect on the efficiency of public spending; on the other hand, allocating appropriations according to expected results and costs and a posteriori internal and external budgetary controls have a negative influence on the efficiency of public spending. The study recommends developing the external budgetary controls and introducing internal controls that focus more on performance rather than consistency.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135344353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-14DOI: 10.1177/00208523231197317
Odkhuu Khaltar
One of the reasons why many developing countries struggle to provide basic public services to citizens is a lack of tax revenue owing to corruption and illicit financial outflow transfers. Trade misinvoicing is one of the main channels taxpayers use to evade taxes and transfer money abroad, particularly in developing countries. Although scholars have been cognizant of the gravity of corruption, little empirical evidence exists on tax evasion through trade, which is mostly related to the decline of tax revenues in developing countries. To bridge this research gap, this study examines the impact of governance quality and adoption of the Open Government Partnership on trade-related tax evasion in developing countries. Governance quality and open government initiatives are expected to reduce tax evasion by increasing moral cost and transparency, improving the legitimacy of tax burden and tax expenditure. The results show that government effectiveness, regulatory quality, control of corruption, and adoption of open government contribute to combating trade-related tax evasion. Moreover, the government's adoption of an open government moderates the association between governance quality (regulatory quality) and trade-related tax evasion; that is, governance quality significantly impacts reducing tax evasion in countries where open government initiatives are more prevalent. This study holds several implications for leveraging the nationwide adoption of open government, which may directly and indirectly help governments reduce trade-related tax fraud and improve tax revenue. Points for practitioners Governance quality and the adoption of open government initiatives effectively reduce trade-related tax evasion. The impact of governance quality on reducing tax evasion can be enforced by adopting open government partnership.
{"title":"Tax evasion and governance quality: The moderating role of adopting open government","authors":"Odkhuu Khaltar","doi":"10.1177/00208523231197317","DOIUrl":"https://doi.org/10.1177/00208523231197317","url":null,"abstract":"One of the reasons why many developing countries struggle to provide basic public services to citizens is a lack of tax revenue owing to corruption and illicit financial outflow transfers. Trade misinvoicing is one of the main channels taxpayers use to evade taxes and transfer money abroad, particularly in developing countries. Although scholars have been cognizant of the gravity of corruption, little empirical evidence exists on tax evasion through trade, which is mostly related to the decline of tax revenues in developing countries. To bridge this research gap, this study examines the impact of governance quality and adoption of the Open Government Partnership on trade-related tax evasion in developing countries. Governance quality and open government initiatives are expected to reduce tax evasion by increasing moral cost and transparency, improving the legitimacy of tax burden and tax expenditure. The results show that government effectiveness, regulatory quality, control of corruption, and adoption of open government contribute to combating trade-related tax evasion. Moreover, the government's adoption of an open government moderates the association between governance quality (regulatory quality) and trade-related tax evasion; that is, governance quality significantly impacts reducing tax evasion in countries where open government initiatives are more prevalent. This study holds several implications for leveraging the nationwide adoption of open government, which may directly and indirectly help governments reduce trade-related tax fraud and improve tax revenue. Points for practitioners Governance quality and the adoption of open government initiatives effectively reduce trade-related tax evasion. The impact of governance quality on reducing tax evasion can be enforced by adopting open government partnership.","PeriodicalId":47811,"journal":{"name":"International Review of Administrative Sciences","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135552731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：