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Publisher: Emerald   (Total: 342 journals)

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Showing 1 - 200 of 342 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 12)
Academia Revista Latinoamericana de Administración     Open Access   (Followers: 2, SJR: 0.178, CiteScore: 1)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 32, SJR: 1.71, CiteScore: 3)
Accounting Research J.     Hybrid Journal   (Followers: 25, SJR: 0.144, CiteScore: 0)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 24, SJR: 2.187, CiteScore: 4)
Advances in Accounting Education     Hybrid Journal   (Followers: 16, SJR: 0.279, CiteScore: 0)
Advances in Appreciative Inquiry     Hybrid Journal   (Followers: 1, SJR: 0.451, CiteScore: 1)
Advances in Autism     Hybrid Journal   (Followers: 22, SJR: 0.222, CiteScore: 1)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 47, SJR: 0.21, CiteScore: 1)
Advances in Gender Research     Full-text available via subscription   (Followers: 4, SJR: 0.16, CiteScore: 0)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 6)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 73, SJR: 0.296, CiteScore: 0)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 30)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 10, SJR: 0.216, CiteScore: 1)
Agricultural Finance Review     Hybrid Journal   (SJR: 0.406, CiteScore: 1)
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 199, SJR: 0.354, CiteScore: 1)
American J. of Business     Hybrid Journal   (Followers: 17)
Annals in Social Responsibility     Full-text available via subscription  
Anti-Corrosion Methods and Materials     Hybrid Journal   (Followers: 11, SJR: 0.235, CiteScore: 1)
Arts and the Market     Hybrid Journal   (Followers: 9)
Asia Pacific J. of Innovation and Entrepreneurship     Open Access  
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 8, SJR: 0.425, CiteScore: 1)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 5, SJR: 0.234, CiteScore: 1)
Asian Association of Open Universities J.     Open Access   (Followers: 1)
Asian Education and Development Studies     Hybrid Journal   (Followers: 5, SJR: 0.233, CiteScore: 1)
Asian J. on Quality     Hybrid Journal   (Followers: 3)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.222, CiteScore: 1)
Aslib J. of Information Management     Hybrid Journal   (Followers: 28, SJR: 0.725, CiteScore: 2)
Aslib Proceedings     Hybrid Journal   (Followers: 297)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.603, CiteScore: 2)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.309, CiteScore: 1)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 10, SJR: 0.559, CiteScore: 2)
British Food J.     Hybrid Journal   (Followers: 16, SJR: 0.5, CiteScore: 2)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 15, SJR: 0.46, CiteScore: 1)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Career Development Intl.     Hybrid Journal   (Followers: 17, SJR: 0.527, CiteScore: 2)
China Agricultural Economic Review     Hybrid Journal   (Followers: 2, SJR: 0.31, CiteScore: 1)
China Finance Review Intl.     Hybrid Journal   (Followers: 5, SJR: 0.245, CiteScore: 0)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.278, CiteScore: 1)
Circuit World     Hybrid Journal   (Followers: 16, SJR: 0.246, CiteScore: 1)
Collection Building     Hybrid Journal   (Followers: 11, SJR: 0.296, CiteScore: 1)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.22, CiteScore: 1)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 5, SJR: 0.274, CiteScore: 1)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.731, CiteScore: 2)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 7, SJR: 0.453, CiteScore: 1)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.336, CiteScore: 1)
Critical Perspectives on Intl. Business     Hybrid Journal   (SJR: 0.378, CiteScore: 1)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.504, CiteScore: 2)
Development and Learning in Organizations     Hybrid Journal   (Followers: 7, SJR: 0.138, CiteScore: 0)
Digital Library Perspectives     Hybrid Journal   (Followers: 28, SJR: 0.341, CiteScore: 1)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 22, SJR: 0.47, CiteScore: 1)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 135, SJR: 0.245, CiteScore: 1)
Education + Training     Hybrid Journal   (Followers: 23)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (Followers: 1, SJR: 1.707, CiteScore: 3)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 8, SJR: 0.551, CiteScore: 2)
Engineering Computations     Hybrid Journal   (Followers: 3, SJR: 0.444, CiteScore: 1)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 10, SJR: 0.653, CiteScore: 2)
English Teaching: Practice & Critique     Hybrid Journal   (SJR: 0.417, CiteScore: 1)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 14, SJR: 0.5, CiteScore: 1)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.26, CiteScore: 1)
European Business Review     Hybrid Journal   (Followers: 8, SJR: 0.585, CiteScore: 3)
European J. of Innovation Management     Hybrid Journal   (Followers: 24, SJR: 0.454, CiteScore: 2)
European J. of Management and Business Economics     Open Access   (Followers: 1, SJR: 0.239, CiteScore: 1)
European J. of Marketing     Hybrid Journal   (Followers: 21, SJR: 0.971, CiteScore: 2)
European J. of Training and Development     Hybrid Journal   (Followers: 13, SJR: 0.477, CiteScore: 1)
Evidence-based HRM     Hybrid Journal   (Followers: 5, SJR: 0.537, CiteScore: 1)
Facilities     Hybrid Journal   (Followers: 3, SJR: 0.503, CiteScore: 2)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.34, CiteScore: 1)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 20, SJR: 0.412, CiteScore: 1)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 2, SJR: 0.421, CiteScore: 1)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 47, SJR: 0.426, CiteScore: 1)
History of Education Review     Hybrid Journal   (Followers: 12, SJR: 0.26, CiteScore: 0)
Housing, Care and Support     Hybrid Journal   (Followers: 8, SJR: 0.171, CiteScore: 0)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 18, SJR: 0.129, CiteScore: 0)
Humanomics     Hybrid Journal   (Followers: 2, SJR: 0.333, CiteScore: 1)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.174, CiteScore: 0)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 6, SJR: 0.334, CiteScore: 1)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 7, SJR: 0.904, CiteScore: 3)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 2, SJR: 0.318, CiteScore: 1)
Info     Hybrid Journal   (Followers: 1)
Information and Computer Security     Hybrid Journal   (Followers: 22, SJR: 0.307, CiteScore: 1)
Information Technology & People     Hybrid Journal   (Followers: 44, SJR: 0.671, CiteScore: 2)
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 12, SJR: 0.191, CiteScore: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 61)
Internet Research     Hybrid Journal   (Followers: 37, SJR: 1.645, CiteScore: 5)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 4, SJR: 0.324, CiteScore: 1)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 10)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 9, SJR: 0.275, CiteScore: 1)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 8, SJR: 0.654, CiteScore: 3)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 17, SJR: 0.353, CiteScore: 1)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 7, SJR: 0.318, CiteScore: 1)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 15, SJR: 0.362, CiteScore: 1)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 13, SJR: 1.452, CiteScore: 4)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 20, SJR: 0.339, CiteScore: 1)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 9, SJR: 0.139, CiteScore: 0)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 6, SJR: 0.387, CiteScore: 1)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.559, CiteScore: 1)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 8, SJR: 0.201, CiteScore: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 3, SJR: 0.474, CiteScore: 2)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 2, SJR: 0.349, CiteScore: 1)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 4, SJR: 0.629, CiteScore: 2)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 7, SJR: 0.388, CiteScore: 1)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 6, SJR: 0.445, CiteScore: 1)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 12, SJR: 0.358, CiteScore: 1)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 26, SJR: 0.247, CiteScore: 1)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 9, SJR: 0.211, CiteScore: 1)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 7, SJR: 0.205, CiteScore: 0)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 8, SJR: 0.226, CiteScore: 1)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 11, SJR: 0.197, CiteScore: 1)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.214, CiteScore: 1)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 9, SJR: 0.375, CiteScore: 1)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.217, CiteScore: 1)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 3, SJR: 0.227, CiteScore: 0)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 25)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 7, SJR: 0.802, CiteScore: 3)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 10, SJR: 0.71, CiteScore: 2)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 5, SJR: 0.203, CiteScore: 1)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2, SJR: 0.36, CiteScore: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.365, CiteScore: 1)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 24, SJR: 0.426, CiteScore: 1)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 12, SJR: 0.307, CiteScore: 1)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 11, SJR: 0.697, CiteScore: 3)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 18, SJR: 2.052, CiteScore: 4)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 3, SJR: 0.138, CiteScore: 1)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.25, CiteScore: 1)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.821, CiteScore: 4)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 8, SJR: 0.303, CiteScore: 1)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 7, SJR: 0.578, CiteScore: 2)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 28, SJR: 0.438, CiteScore: 1)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 7, SJR: 0.492, CiteScore: 2)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.309, CiteScore: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.742, CiteScore: 3)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 5, SJR: 0.225, CiteScore: 1)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 50, SJR: 0.3, CiteScore: 1)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1, SJR: 0.269, CiteScore: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.228, CiteScore: 0)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 14, SJR: 0.502, CiteScore: 2)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2, SJR: 0.502, CiteScore: 0)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 4, SJR: 0.186, CiteScore: 1)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 8, SJR: 0.562, CiteScore: 2)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 11, SJR: 0.303, CiteScore: 1)
Intl. Marketing Review     Hybrid Journal   (Followers: 15, SJR: 0.895, CiteScore: 3)
Irish J. of Occupational Therapy     Open Access   (Followers: 5)
ISRA Intl. J. of Islamic Finance     Open Access  
J. for Multicultural Education     Hybrid Journal   (Followers: 1, SJR: 0.237, CiteScore: 1)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 9)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.314, CiteScore: 1)
J. of Advances in Management Research     Hybrid Journal   (Followers: 2)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 45, SJR: 0.222, CiteScore: 1)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal   (SJR: 0.108, CiteScore: 0)
J. of Applied Accounting Research     Hybrid Journal   (Followers: 16, SJR: 0.227, CiteScore: 1)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 49, SJR: 0.2, CiteScore: 0)
J. of Asia Business Studies     Hybrid Journal   (Followers: 2, SJR: 0.245, CiteScore: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 19)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 8, SJR: 0.652, CiteScore: 2)
J. of Business Strategy     Hybrid Journal   (Followers: 11, SJR: 0.333, CiteScore: 1)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.243, CiteScore: 1)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.2, CiteScore: 0)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 4)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 6, SJR: 0.173, CiteScore: 1)
J. of Communication Management     Hybrid Journal   (Followers: 6, SJR: 0.625, CiteScore: 1)
J. of Consumer Marketing     Hybrid Journal   (Followers: 18, SJR: 0.664, CiteScore: 2)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.368, CiteScore: 1)
J. of Criminal Psychology     Hybrid Journal   (Followers: 130, SJR: 0.268, CiteScore: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 44, SJR: 0.254, CiteScore: 1)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 10, SJR: 0.257, CiteScore: 1)
J. of Documentation     Hybrid Journal   (Followers: 179, SJR: 0.613, CiteScore: 1)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
J. of Economic Studies     Hybrid Journal   (Followers: 5, SJR: 0.733, CiteScore: 1)
J. of Economics, Finance and Administrative Science     Open Access   (Followers: 1, SJR: 0.217, CiteScore: 1)
J. of Educational Administration     Hybrid Journal   (Followers: 6, SJR: 1.252, CiteScore: 2)
J. of Enabling Technologies     Hybrid Journal   (Followers: 8, SJR: 0.369, CiteScore: 1)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 16, SJR: 0.212, CiteScore: 1)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 4, SJR: 0.827, CiteScore: 4)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.281, CiteScore: 1)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8, SJR: 0.262, CiteScore: 1)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
J. of Facilities Management     Hybrid Journal   (Followers: 5, SJR: 0.33, CiteScore: 1)
J. of Family Business Management     Hybrid Journal   (Followers: 7)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 12, SJR: 0.608, CiteScore: 2)
J. of Financial Crime     Hybrid Journal   (Followers: 370, SJR: 0.228, CiteScore: 0)
J. of Financial Economic Policy     Hybrid Journal   (Followers: 1, SJR: 0.186, CiteScore: 0)
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.309, CiteScore: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 8, SJR: 0.159, CiteScore: 0)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 13)
J. of Forensic Practice     Hybrid Journal   (Followers: 58, SJR: 0.205, CiteScore: 1)

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Journal Cover
International Journal of Public Sector Management
Journal Prestige (SJR): 0.438
Citation Impact (citeScore): 1
Number of Followers: 28  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0951-3558
Published by Emerald Homepage  [342 journals]
  • Representative bureaucracy in the Arab Gulf states
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to apply the lens of representative bureaucracy (RB) to women’s representation at management level in governments and government-owned companies in Arab Gulf states (AGS), and to consider the implications for government stability, legitimacy and performance. Design/methodology/approach Data were analysed of the numbers of men and women in management positions (8,936), of government and government-owned companies (846), for the six countries of the AGS. Analyses were conducted on the presence/absence of women in management for ten industry types. Findings Governments and government-owned companies in the AGS were identified as hybrid (public/private) institutions. Women were found to be underrepresented at management levels in public sector bureaucracy; women clustered in a narrow range of industries; all countries returned a high result of zero female managers in these industries. Research limitations/implications This research is limited by data collected from a single source, “Eikon”, which is a commercial database. The implication of these results is a benchmark for future studies on women’s representation at management level in governments and government-owned companies of Arab Gulf countries. Practical implications The practical implication of this study is for concerted government intervention to address gender inequality in management of governments and government-owned companies across the AGS. Originality/value This is the first study of RB in AGS and extends the theory of RB to a new geographical and cultural context. There is value in application of RB to government and government-owned companies as a regional form of hybrid public–private organisation.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-10-08T01:31:30Z
      DOI: 10.1108/IJPSM-07-2017-0198
       
  • The impact of types of trust in the public sector – a case study
           approach
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003–2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Research limitations/implications Because this paper uses the case study method and only studies one single case, the findings of this paper might be questioned on the issue of generalization. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-08-30T07:58:52Z
      DOI: 10.1108/IJPSM-08-2017-0226
       
  • Towards excellence in managing the public-sector project cycle: a TQM
           context
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to assess the management of public-sector projects in Portugal paying particular attention to the extent to which total quality management (TQM) principles are being utilized in such projects. Design/methodology/approach Based on an extensive review of the literature, nine propositions are advanced about the interrelationships among seven factors that were identified, in a previous study, as having some influence on the management process in the planning and implementation of public-sector projects in Portugal. Structural equation modeling was used to investigate these propositions using data obtained from 211 respondents to a survey of project managers from municipalities across Portugal. Findings The results of the structural equation model indicate that the TQM components working in tandem with project-management-specific variables provide a systematic means of managing the planning and implementation stages of projects, with technical items being critical in the planning stage and softer management items becoming important in the implementation stage. Research limitations/implications Readers should be careful not to generalize the findings in a global context or for private sector projects. However, researchers are encouraged to extend this study by including other planning and implementation variables with a view to discerning what particular characteristics of a project make it more amenable to TQM solutions. Practical implications The findings are presented to show how the key components of TQM, customer focus, employee involvement and continuous involvement, can be applied during the planning and implementation stages of projects. Originality/value The sample size of 211 is representative of the underlying population of project managers in municipalities across Portugal and is comparatively large in relation to other empirical project management studies from Portugal, lending credence to the generalizability of these finding to public-sector projects in Portugal.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-08-30T07:54:50Z
      DOI: 10.1108/IJPSM-11-2017-0315
       
  • Mandated network formation
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose Policymakers often mandate and regulate the network formation to tackle complex issues of public interest. However, the imposed legal, procedural, and political constraints (i.e. mandated specifications) can affect the structuring and functioning of these networks and thus the sustainability and effectiveness of the collaboration over time. The purpose of this paper is to investigate how mandated specifications affect the formation of public networks. Design/methodology/approach Four networks of healthcare providers were selected and studied from the inception of the collaboration until the services’ activation, focusing specifically on how mandated specifications (i.e. mandated purpose, mechanisms for access to resources, structure, and timing) affected their processes of formation. Findings The cases show that mandated purpose facilitates goal alignment within the networks. The leeway granted to the actors for access and internal distribution of resources enhances the network flexibility, if appropriate monitoring against opportunism is applied. If structuring requirements are too stringent and the actors are forced to respect timing constraints that go against the organic evolution of internal relationships, the network capability to adapt and solve conflicts could be jeopardized. Originality/value Based on the findings, the authors formulate four propositions about the impact that mandated specifications have on the process of network formation, which policymakers should be aware of, when deciding to instigate a network.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-08-14T11:28:06Z
      DOI: 10.1108/IJPSM-01-2018-0018
       
  • Grounded theory of knowledge process on public ecosystem managers in Seoul
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to explore the utility of employing knowledge management (KM) as a framework for understanding how public managers perform ecosystem management. The question of how public managers in Seoul acquire, utilize and share knowledge in managing their ecosystems has been responded to by offering a particular conceptual model. Design/methodology/approach This study applies the grounded theory method to build a conceptual model. The model is generated by applying the concept of knowledge process to an investigation of how the urban ecosystem is publicly managed by civil servants in various offices within the municipality of Seoul, Korea. The case study encompasses the management of the 12 regions of Seoul designated as Eco-scenery Preservation Regions (ESPRs) by the Seoul Metropolitan Government. Findings The knowledge process of public managers in managing the ESPRs can be explained by understanding the conceptual model of “learning-by-doing,” which means public managers cannot count much on their knowledge gained previously through their past experience or education and training. Instead, they learn individually in the process of discharging their duties on a daily basis. Research limitations/implications Although the focus is on the knowledge process of public managers, there is no escaping the fact that managerial activities are not performed in a vacuum. Rather, they take place in a complex policy and government context that is not easily captured as the important variables that influence the knowledge process. Thus, it would be worthwhile to extend this study with group, intra-, and extra-organizational-level analyses. Practical implications Usually different contexts lead to different interpretations on the concept of learning-by-doing. This study supplies such an interpretation that diverse ecosystems in Seoul have been managed by the learning-by-doing of public managers, which is characterized specifically as their reactive response, tinkering and limited personal network. Social implications There has not been a definite consensus on the question of what ecosystem management is. Scientists, policymakers and citizens all have different viewpoints on that question. Nonetheless, this study provides a useful perspective on the issue of how various ecosystems have been managed by public managers, who must be a central entity of ecosystem management particularly under the context of municipality. Originality/value Even though KM has been a popular subject of study in business management rather than public management, KM as a framework of study is promising as a means of understanding and potentially supporting the further development of effective ecosystem management by public managers.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-08-01T01:05:07Z
      DOI: 10.1108/IJPSM-02-2018-0036
       
  • Stakeholder attributes and attitudes during privatisation: a New Zealand
           case study
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to focus on understanding of stakeholder attributes and attitudes towards privatisation. It examines the stakeholder attributes through the framework provided by Mitchell et al. (1997). By combining it with the concept of issue salience proposed by Bundy et al. (2013), it addresses the current gap in research on how stakeholders influence the process of privatisation. Design/methodology/approach This research uses a process research approach to examine the privatisation process in New Zealand’s electricity industry in order to explore contexts, content and process of change. By collecting real-time data during the period of privatisation, utilising a process approach provided the authors a view of the historical path and associated events which lead to identification of stakeholder attributes and attitudes towards privatisation. Findings The research offers a unique insight into stakeholder attributes exhibited by different groups during privatisation. The authors identified that during privatisation the government is the ultimate stakeholder who sets the rules of the game of privatisation by exhibiting the attributes of power, legitimacy and urgency. The attributes exhibited by other stakeholders were transitory and were impacted by issue salience. The authors also identified that stakeholders exhibiting all three attributes (the government) chose a non-response approach to deal with any conflicting issues raised by other stakeholders. Originality/value The research examined the new public management emphasis on the privatisation of state-owned enterprises (SOEs) vis-à-vis stakeholder groups, utilising the complementary concepts of stakeholder salience and issue salience. This research makes a contribution to stakeholder management theory in the public sector by identifying how various stakeholders influence the process of privatisation of SOEs.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-07-13T02:06:06Z
      DOI: 10.1108/IJPSM-09-2017-0258
       
  • Job characteristics, employee well-being, and job performance of public
           sector employees in Malaysia
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to examine the structural relationships between the job itself (i.e. job characteristics), employee well-being and job performance in light of the new administrative reform called the Government Transformation Program in Malaysia that stresses on measurable performance outputs. Design/methodology/approach A total of 208 public sector employees from various public agencies and departments in the northern region of Peninsular Malaysia were surveyed. Some of the agencies that took part in the study include state departments, the fishery department, agriculture-related agencies and the rural development agency. Findings The authors observed that feedback positively influenced employee well-being, which served as a significant mediator in the relationship between feedback and job performance. The results indicated that 26.4 percent of the variance that explained employee well-being was accounted for by the different characteristics of a job. The authors also demonstrated that employee well-being accounted for 41.8 percent of job performance. Research limitations/implications The authors recommended that public sector managers consider the element of feedback and enhance employee well-being to improve job performance. Originality/value This study offers an insight into the effect of perceived changes in the job itself on employee well-being and subsequent job performance in light of government reforms.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-07-11T08:42:43Z
      DOI: 10.1108/IJPSM-09-2017-0257
       
  • A social exchange perspective for achieving safety culture in healthcare
           organizations
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose Using social exchange theory (SET) and Cooper’s (2000) model, the purpose of this paper is to operationalise a comprehensive model of safety culture and tests whether SET factors (supervisor-employee relationships and engagement) predict safety culture in a causal chain. Design/methodology/approach The model was tested using surveys from 648 healthcare staff in an Italian acute care hospital and analysed using structural equation modelling. Findings Safety behaviours of clinical staff can be explained by the quality of the supervisor-employee relationship, their engagement, their feelings about safety and the quality of organisational support. Practical implications The model provides a roadmap for strategically embedding effective safe behaviours. Management needs to improve healthcare staff’s workplace relationships to enhance engagement and to shape beliefs about safety practices. Originality/value The contribution of this paper is that it has empirically developed and tested a comprehensive model of safety culture that identifies a causal chain for healthcare managers to follow so as to embed an effective safety culture.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-07-09T02:10:29Z
      DOI: 10.1108/IJPSM-06-2017-0168
       
  • Budgetary solvency of Italian local governments: an assessment
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to investigate budgetary solvency (BS) as a part of the financial condition of local governments (LGs), considering that the growing demand for public services is primarily affecting this variable. Design/methodology/approach The study investigates a sample of 132 Italian LGs with more than 50,000 inhabitants for the period 2005–2014. The authors obtain a set of indicators as proxies of BS, which serve as the dependent variable of a regression model aimed at testing several independent variables which the authors are interested in, namely, financial autonomy, current equilibrium, level of indebtedness and investments. Findings BS, as well as its three indicators—sustainability, flexibility and vulnerability—are positively related to financial autonomy and current equilibrium and negatively related to the level of indebtedness and investments. Practical implications To cover citizens’ demands for public services guaranteeing sound financial management, policymakers are advised to control both the balance between current revenue and expenses and the level of indebtedness while preserving financial autonomy from external sources. Originality/value This study adds fresh insight to the literature on financial health, emphasising the relevance of public financial management.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-07-05T11:03:57Z
      DOI: 10.1108/IJPSM-11-2017-0328
       
  • Towards a hybrid logic of participatory budgeting
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB. Design/methodology/approach Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics. Findings The development of PB is characterized by the spread of two emerging logics—i.e. managerial and community-building logics—that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic. Research limitations/implications Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB. Originality/value This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-26T02:00:40Z
      DOI: 10.1108/IJPSM-06-2017-0169
       
  • Do professional sport franchise owners overpromise and underdeliver the
           public' Lessons from Brooklyn’s Barclays Center
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to evaluate a number of promises typically made by owners of professional sports franchises in the USA that are also typically ignored or underevaluated by public bureaus and their elected principals using the Barclays Center in Brooklyn, New York as a case study. Ex post subsidy outcomes are evaluated against ex ante subsidy promises in order to draw lessons that can inform and improve subsidy debates elsewhere. Design/methodology/approach The case study adopts a pre-post strategy drawing on data from multiple sources over a period of up to ten years in order to triangulate the narrative and build credibility. The franchise owner’s ex ante promises and financial projections were obtained from various media including newspaper, video and interviews between December 2003, when the arena was publicly announced, and September 2012, when the arena opened. Data on ex post outputs were obtained from financial documents and government records covering periods from September 2011 through June 2016. Findings The franchise owner is found to have exaggerated the arena’s financial condition, under-delivered on its employment promises, and exaggerated the scope and timeliness of ancillary real estate development. Only promises of event frequency and attendance levels, measures of the public’s demand for the facility, have been met during the first three years. Research limitations/implications Because the evaluation is a case study, causal conclusions cannot be drawn and some aspects of the Barclays Center context may not be applicable in other jurisdictions or subsidy debates. In addition, the case study does not evaluate an exhaustive list of the promises franchise owners make. Practical implications Franchise owners have a financial incentive to overpromise public benefits, since subsidy levels are tied to what the public is perceived to receive in return. This case study demonstrates that the public sector should not take owners’ promises and projections of public benefits at face value. Moreover, the case study reveals that the public sector should put more effort into ensuring ex post policy and data transparency in order to facilitate benefit-cost analyses of such subsidies. Originality/value The data required to evaluate promises, other than economic development ones, made by franchise owners are not systematically collected across state and local governments in the USA, making large-n studies impossible. Case studies are underutilized approaches in this area of public affairs, and this paper illustrates their usefulness. By focusing on a single facility, an evaluation of the franchise owner’s less acknowledged and arguably more important promises about the facility and its local impact is possible.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-26T01:57:19Z
      DOI: 10.1108/IJPSM-01-2018-0002
       
  • Assessing performance-use preferences through an institutional logics lens
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to examine the influence of shared cognitive frames, in particular, that of institutional logics, on the deployment and use of performance measurement systems (PMSs) in the public sector. Design/methodology/approach Using novel priming techniques derived from behavioral and social psychology, three institutional logics – the public, market-managerial and professional logics – are differentially surfaced in three independent experimental groups. The influence of these primed institutional logics on performance measurement use preferences are then empirically assessed using appropriate analysis of variance techniques. Findings Contrary to theoretical predictions, the paper reveals logic congruence regarding some uses of PMSs in the public sector, and divergence regarding others. Individuals applying a public logic were more likely to propose performance measurement use for strategic planning or strategic alignment; while those applying a professional logic were more likely to propose performance measurement use for learning, compared to otherwise primed individuals. Research limitations/implications Considering the sample size and the novelty of the priming tools, it is feasible that other potentially significant effects may have been missed. Originality/value The paper addresses a gap in literature regarding the influence of shared cognitive frames on performance measurement use in public sector organizations. The paper further presents priming techniques embedded within an experimental design as an appropriate method for the micro-level study of attitudes, preferences and judgments in the public sector.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-06T07:43:19Z
      DOI: 10.1108/IJPSM-12-2017-0344
       
  • What is the stock of the situation' A bibliometric analysis on social
           and environmental accounting research in public sector
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research. Design/methodology/approach A bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals. Findings The findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR. Research limitations/implications The study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field. Originality/value Social and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-06T07:41:36Z
      DOI: 10.1108/IJPSM-05-2017-0134
       
  • Financial disclosure practices among Malaysian local authorities: a case
           study
    • Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted using Gibbins et al. (1990, 1992) framework of financial disclosure. Findings The study finds that financial disclosure is influenced by a hierarchical structure consisting of accountants, the Financial Accounts Committee, the mayor and other managers. The decision to disclose or not disclose was influenced by how sensitive the issue was. External auditors and mediators influenced both the identification of issues, disclosure position and disclosure output. Though there are many laws governing financial accounting, MLAs opportunistically chose to apply the Federal Treasury Circular largely because the external auditors used it. Research limitations/implications This study contributes to the literature by illuminating who makes disclosure decisions, what influences these decisions and how. The study reveals hitherto un-researched contextual factors that affect disclosure, namely, religion and external auditors and the opportunistic choice of which laws and regulations to apply in financial disclosure. Future studies might want to apply this approach in other contexts to see what we can learn from them. Originality/value Using case studies in the study of financial disclosure provided valuable insights into the complex and multi-dimensional phenomenon of financial information disclosure. The application of Gibbins et al. (1990, 1992) framework in the public sector and in Malaysia is novel.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-04T02:48:30Z
      DOI: 10.1108/IJPSM-05-2017-0138
       
  • Matching survey responses with anonymity in environments with privacy
           concerns
    • First page: 742
      Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose In many cases, public management researchers’ focus lies in phenomena, embedded in a hierarchical context. Conducting surveys and analyzing subsequent data require a way to identify which responses belong to the same entity. This might be, for example, members of the same team or data from different organizational levels. It can be very difficult to collect such data in environments marked by high concerns for anonymity and data privacy. The purpose of this paper is to suggest a procedure for matching survey data without compromising respondents’ anonymity. Design/methodology/approach The paper explains the need for data collection procedures, which preserve anonymity and lays out a process for conducting survey research that allows for responses to be clustered, while preserving participants’ anonymity. Findings Survey research, preserving participants’ anonymity while allowing for responses to be clustered in teams, is possible if researchers cooperate with a custodian, trusted by the participants. The custodian assigns random identifiers to survey entities but does not get access to the data. This way neither the researchers nor custodians are able to identify respondents. This process is described in detail and illustrated with a factious research project. Originality/value Many public management research questions require responses to be clustered in dyads, teams, departments, or organizations. The described procedure makes such research possible in environments with privacy concerns; this is the case with many public administrations.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-04T02:49:28Z
      DOI: 10.1108/IJPSM-12-2017-0330
       
  • Organizational positioning and planning of sustainability initiatives
    • First page: 755
      Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to examine the logic and differentiators of organizational positioning and planning of sustainability initiatives between private and public organizations in the healthcare industry. Sustainability initiatives refer to organizations’ economic, social and environmental actions. Design/methodology/approach This study is based on an inductive approach judgmental sampling and in-depth interviews of executives at private and public hospitals in Spain have been used. Data were collected from the directors of communication at private hospitals, and from the executive in charge of corporate social responsibility in public hospitals. An empirical discourse analysis is used. Findings The positioning and planning of sustainability initiatives differs between private and public hospitals. The former consider sustainability as an option that is required mainly for social reasons, a bottom-up positioning and planning. It emerges merely spontaneously within the organization, while the sustainability initiatives in public hospitals are compulsory. They are imposed by the healthcare system within which the public hospital, operates and constitutes a top-down positioning and planning that is structured to accomplish set sustainability goals. Research limitations/implications A limitation of this study is that it is undertaken exclusively in Spanish organizations from one industry. This study differs from previous ones in terms of exploring the positioning and planning of the sustainability initiatives, which focus on the organizational logic of such sustainability initiatives. There are both common denominators and differentiators between private and public hospitals. Practical implications The logic of determining the positioning and planning of the sustainability initiatives is mainly about satisfying organizational needs and societal demands. Nowadays, organizations tend to engage in sustainability initiatives, so it is essential to understand the logic of how organizations position and plan such efforts. Originality/value This study investigates the path that follows sustainability initiatives in public and private organizations. It reports mainly differentiators between private and public organizations. It also contributes to explaining the organizational reasoning as to why companies make decisions about sustainability initiatives, an issue which has not been addressed sufficiently in existing theory studies.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-15T11:07:30Z
      DOI: 10.1108/IJPSM-05-2017-0142
       
  • Value conflicts in co-production: governing public values in multi-actor
           settings
    • First page: 775
      Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose Co-production with citizens brings about the challenge to orchestrate public values which might be in conflict with each other. However, little is known about what types of value tensions occur in co-production and how actors cope with them. The purpose of this paper is to address this gap. Design/methodology/approach The paper is based on three case studies of co-production in Germany. In total, 24 semi-structured interviews with public managers, citizens, and third parties were conducted. Findings The analysis identified three major public value tensions occurring in co-production: the inclusiveness-accountability-tension, the flexibility-accountability-tension, and the productivity-diversity-tension. Furthermore, six strategies of coping with these tensions are examined. Research limitations/implications As the paper is based on case studies, further research is required to explore possible other public value tensions emerging from different manifestations of co-production. Originality/value This paper bridges the fields of public values and co-production. By including perceptions of all actor groups, a more comprehensive understanding of public values in co-production and how they are in conflict is provided. A novel coping strategy is revealed, which has previously not been mentioned in the literature.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-06T07:37:16Z
      DOI: 10.1108/IJPSM-08-2017-0222
       
  • Balancing financial autonomy and control in agencification
    • First page: 794
      Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector. Design/methodology/approach The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach. Findings This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain. Research limitations/implications The small number of cases implies limited generalisability. The two characteristics used, size and parent ministries do not represent all university variabilities. Practical implications Agencification has become a key reform practice for state universities. Rather than using a “one size fits all” approach, the government needs a repertoire of models for these institutions. Originality/value This study provides empirical evidence of agencification in the higher education sector with an emphasis on the financial dimension of autonomy and control in a developing country setting.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-04T12:47:55Z
      DOI: 10.1108/IJPSM-10-2017-0272
       
  • Lost in the transition from cash to accrual accounting
    • First page: 811
      Abstract: International Journal of Public Sector Management, Ahead of Print.
      Purpose The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach The study employs a mixed method design, combining action research activities, a survey, and in-depth qualitative interviews in the setting of Italian public universities. Findings The findings highlight a low degree of compliance with the accrual accounting system and budgeting system, which is the result of the lack of an accrual accounting culture in the Italian public sector. Originality/value The analysis confirms some barriers to the transition highlighted by previous literature and also adds further explanations of such limitations in terms of the lack of skills and accounting knowledge of the universities’ administrative staff possesses.
      Citation: International Journal of Public Sector Management
      PubDate: 2018-06-04T02:46:48Z
      DOI: 10.1108/IJPSM-07-2017-0184
       
 
 
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