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...

Hospitals, schools, councils and other parts of the public sector are a major employer in Scotland. The public sector paybill is also a substantial part of government spending. Recent years have seen larger-than-expected increases in both public sector employment and pay, the latter driven by...

The justice system is an important part of how the government upholds the law and maintains public order, making it a significant area of responsibility. In England and Wales, the Ministry of Justice (MoJ) is responsible for funding and overseeing most functions of the justice system, including...

The new government has "placed a renewed focus on public sector productivity" and has set "productivity, efficiency and savings" targets for departments. In this report, we consider the productivity of the justice system, focusing in particular on the Crown Court of England and Wales, the court...

The substantial increase in public sector wages in Mongolia introduced in the 2023 supplementary budget has raised concerns about its potential spillover effects on private sector wages and subsequent inflationary pressures. Furthermore, both public and private sector wages have grown on average...

VUCA (volatile, uncertain, complex and ambiguous) events like COVID-19 can create unpredictable scenarios for public sector to tackle, forcing them to adopt digital applications to respond to challenges more quickly. COVID-19 saw governments pursuing digital public sector innovation more...

The public sector has made significant innovations in its contemporary operations. Beyond digitisation, enhancing the processes involving public servants is necessary to provide effective service to citizens. This study examines the connection between internal marketing strategies and job...

Economic and social policy can reduce unemployment and poverty while also improving life expectancy and happiness, provided that the appropriate policies are adopted. This article explores a recent study of public sector performance in various policy areas such as education, health and housing...

The 'Study to support the interim evaluation of the Public Sector Loan Facility (PSLF)' was performed from April 2024 to December 2024 by a consortium composed of t33 Srl and Prognos AG, under a contract with the European Commission, Directorate General for Regional and Urban Policy. The study...

This report provides a broad description of the adoption of generative AI (or GenAI) within the European public sector. It focuses on (i) guidelines and policies adopted within administrations to regulate the use of this emerging technology; and (ii) the multiple applications and use cases found...

This study examines the relationship between organizational commitment and administrative management within a public service institution operating in an emerging governance context. Grounded in the three-component model of organizational commitment (affective, continuance, and normative) and...

Blockchain technology (BT) can potentially enhance transparency, efficiency, and trust across all domains. However, it remains unclear how the relative adoption of BT between the private and public sectors compares in light of existing studies. This article contributes to the literature by...

This study offers the first systematic exploration of the Greek e-Government team, a public sector innovation unit that operated within the Office of the Prime Minister of Greece from 2009 to 2012-the sole example of such a unit in the country. It illustrates how strategically positioned...

The increasing pressure for environmental, social, and governance (ESG) accountability in publicly funded institutions has raised concerns about the authenticity and efficiency of ESG implementation. This study investigates the relationship between public ESG funding, disclosure quality, and...

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 investigates how inclusive leadership, mentorship, and digital tools shape conflict prevention and social cohesion within the Greek public sector. Employing a cross-sectional quantitative design, data were collected from 203 employees across municipalities, ministries, regional, and...

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...

The world is undergoing significant transformations that compel leaders to embrace more resilient and agile approaches to sustain positive organizational performance. While research concerning organizational strategic agility is growing, its value and application in the public sector are...

Organizational change remains a significant challenge in developing countries, often hindered by entrenched bureaucratic cultures and resistance to reform. This study investigates the key determinants of change acceptance among public sector employees in Pakistan, focusing on the Khyber...

This paper investigates the strategic and institutional dynamics of centralized public procurement in Romania, with a specific focus on the National Office for Centralized Procurement (ONAC) and its role in enabling digital transformation across technical universities. Using a qualitative case...

Scaling up energy efficiency is critical to the energy transition-and the public sector is a good place to start. Programs in public buildings, in particular, can introduce new models and thus help shape markets. Given the limits of public financing against huge investment needs, countries must...

This paper explores and compares two participatory management approaches-the Company Democracy Model and Holacracy-for their application within the Indian Ministry of Education. It emphasizes the need for innovative organizational techniques in the management of the public sector, particularly...

Public sector entrepreneurship (PSE) is a growing area of knowledge that studies the application of innovative activities and processes to enhance public service quality. This can ultimately affect the public organization's performance and the country's economic success and growth. Even though...

We evaluate the efficiency of public expenditure in the 27 European countries in achieving the Sustainable Development Goals (SDGs) of the 2030 Agenda. Using Data Envelopment Analysis (DEA), we map performance over the period 1995-2023, incorporating Musgravian functional spending -...