This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...

The context for the study reported here is the Australian local government sector, specifically rural and regional councils that operate in isolated and remote areas with limited staffing and resources. Within this sector, 4IR technologies are transforming service delivery, jobs, and skill...

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

Corruption is the great disease of government. It undermines the efficiency of the public sector in many countries around the world. We experimentally study civic engagement (CE) as a constraint on corruption when incentives are stacked against providing CE. We show that CE is powerful in...

This report provides a comprehensive evaluation of the institutional and labour relations regimes in six African countries: Cameroon, Ghana, Kenya, Morocco, Mozambique, and South Africa with a special emphasis on promoting decent working conditions for Local and Regional Government (LRG)...

The public sector has many challenges when improving business processes. One of those challenges is managing the projects’ success by considering the context and constraints of public management and business process management (BPM). Moreover, the importance of the elements that will drive...

This study examines the relationships between organizational commitment (affective, normative, and continuance), individual performance, and digital transformation within public sector organizations in Cambodia during the COVID-19 pandemic. Utilizing Partial Least Squares Structural Equation...

This study examines the effect of training practices on job performance in the public sector of a sub-Saharan African region. Building on social cognitive theory, this study integrates the mediating role of self-efficacy and the moderating role of perceived organizational politics to explain...

This study examines the impact of different leadership styles on technostress within public organizations in Cambodia amidst the challenges of the COVID-19 pandemic. Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 351 employees working in various...

Purpose The purpose of this study is to explore how ethical leadership behaviours within government organisations impact the development and sustainability of a positive organisational culture, which, in turn, has implications for ESG alignment. Design/methodology/approach A survey was conducted...

Drawing upon dynamic capability theory, this article tested high performance organization (HPO) framework with relation to organizations' performance and explore causes of tested results in public sector of Pakistan. An explanatory sequential mix method was applied whereby the partial least...

Having highly educated workers can be beneficial for organizations in terms of innovation and problem-solving capabilities, however when underpaid and underemployed, overeducated workers may experience feelings of frustration and stagnation as they are unable to fully utilize their skills and...

We evaluate a political reform in Portugal that introduced individual teacher performancerelated pay and tournaments in public schools. We find that the focus on individual performance decreased student achievement, as measured in national exams, and increased grade inflation. The results follow...

This study investigated how the COVID-19 pandemic impacted earnings management practices within both public and private firms in Korea. Amid active government efforts and policies to overcome the pandemic crisis, we anticipate that the earnings management of public sector managers, prioritizing...

This study aims to explore the links between the efficiency of public sector e-services and sustainable competitive advantage. In line with the emerging approach, the instrumental case study design and the mixed research strategy were used as the most appropriate methodology to answer the...

This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic...

Ex ante returns, the net value that agents perceive before they take an investment decision, are understood as the main drivers of individual decisions. Hence, their distribution in a population is an important tool for counterfactual analysis and policy evaluation. This paper studies the...

Greening the environment cannot be achieved satisfactorily, considering that the private sector lags behind the public sector in participation levels. The purpose of this study was to determine the reasons behind the gap in green finance between the two sectors using numerically derived...

Corporate social responsibility (CSR) declared by organisations can be understood as a specific signal sent to stakeholders. However, social responsibility can vary from its complete absence to symbolic or substantive CSR. There is still a lack of knowledge on how employee feedback, manifesting...

This study explores the role of non-oil institutional sectors in the economic growth of the Saudi economy during the years 1970-2020, using vector auto regression, impulse response function, and variance decomposition. The results of study support the impact of the oil and non-oil sectors...

This paper aims to assess employment in Georgia’s public sector and study job creation factors. During the last decade, employment in the public sector has increased, and its share in total employment is, on average, 22.5%. This figure is high considering the real expenditures of the...