Auditor Performance Within Moderasi Compliance and the Influence of Audit Structure, Good Governance, and Organizational Culture

The purpose of this study is to investigate the role of audit structure, Good Governance, and organizational culture in influencing the performance of auditors on the Audit Board of the Republic of Indonesia (BPK RI). This quantitative research employs a survey conducted on auditors of government agencies in six regions of Indonesia, and the survey tool employs questionnaires, which are delivered to 320 persons and returned by all of them. Partial Lease Square Analysis Using the Structural Equation Model (SEM) (PLS). According to the findings, the Audit Structure, excellent governance, and corporate culture all have a favorable impact on auditor performance. Compliance moderation in the relationship Audit structure, good governance does not strengthen or weaken the relationship Audit structure, good governance to auditor performance in the variable of compliance moderation. Meanwhile, compliance moderation appears to be capable of strengthening the link between organizational culture and auditor performance. The study's findings are valuable for auditors and researchers in understanding the elements that affect auditor performance as well as the effect of compliance moderation on auditor performance within the Auditor of the Audit Board of the Republic of Indonesia (BPK RI)

Steering in the same direction? : an examination of the mission and structure of the governance of providers of pathway programs

The purpose of the study was to examine the mission and structure of governance of three providers of pre-university pathway programs based in Australia and operating on a global basis. The aim of the research was to investigate changes, if any, to the purpose and form of governance in this sector for which virtually no research has been undertaken. The literature review of governance in the higher education sector on a global scale in relation to universities revealed an increasing trend toward a corporate style of management. The literature also revealed that the distributors of pathway programs are operating in a highly competitive international environment. It became apparent that models of governance are undergoing re-adjustment to meet the needs of the market and to ensure commercial viability for the content provider. As a result, new models are emerging and changing the approach to the manner in which governance is undertaken. The method of investigation for this study was a cross-case study of three major education providers engaged in the delivery of pathway education programs on a global basis. Each of the cases selected had a different ownership structure; - a public university; a not-for-profit education organisation; and a publically-listed corporation. By looking closely at the two main parts of the framework of institutional governance, firstly, at the structure (organisational form); and secondly, on the mission (purpose of the organisation) it was possible to determine the salient features of governance and draw a conclusion as to the governance model adopted. The use of Burton Clark’s (1983) Triangle of Co-ordination provided a theoretical framework to evaluate the models of governance and to place them in the relevant context; that is, dominated by one of the elements in the triangle: the government, the academy, or the market. In addition to the two central parts of governance, the elements of quality assurance and accountability that are fundamental to good governance were examined to provide additional evidence of the model adopted. The small-scale investigation revealed a convergence between public and private providers in their governance structures but not necessarily in their missions. The findings were that all three education organisations have adopted governance models that are based on corporate principles. However, while each of the entities had adopted a corporate structural mechanism this does not fully align with their stated missions. The examination of the mission and structure of the respective governance frameworks of each of the case studies showed a convergence to the market spectrum of Clark’s model

First Nations governance: a case study of the Tl'etinqox-t'in

This project examines best practices in First Nations governance structures and compares these to present day structures in the Tl'etinqox-t'in in government using a case study methodology. The following question is explored: What are the barriers to developing a more effective governance structure in the Tl'etinqox-t'in community? To answer this research question a review of current literature and a case study format will be used. The paper outlines the history and development of First Nations governance as defined by the Indian Act (1876), and how Indian and Northern Affairs Canada (INAC) policies have imposed challenges for development of effective First Nations governance structures. A comparison is offered between researched best practice in governance structures and current First Nations governance structures. Four key elements of effective governance are identified in the research: constitutions, localized governance structures, accountability and transparency, and revenue creation. These elements are compared to the current practices of the Tl'etinqox-t'in government. Recommendations, based on the research findings, are then presented to assist the Tl'etinqox-t'in government structures to become more closely aligned with effective practice.The original print copy of this thesis may be available here: http://wizard.unbc.ca/record=b165951

Investigating project management practice in Nigerian government construction organisations: a systems thinking approach.

The differences between management in government organisations and private ones are well recognised in the literature, and these variances reflect in how project management is practiced in both organisations. Consequently, the difficulties of developing Project Management in government organisations have been acknowledged. Specifically, in African developing countries where socio-economic and political nuisance prevails, these difficulties are far from being resolved. Although a number of challenges confronting management of government projects in developing countries have been identified in the literature, no significant solution or initiative has been implemented by way of resolving the problem. In Nigeria, public sector projects are activities or projects administered by government in order to provide amenities to the general public. The Nigerian government has positioned itself to advance the nation's economy, by increasing the country's GDP through the execution of adequate and enduring building construction projects. A key component of this positioning is the intervention Vision 20:20, with one of its objectives being to provide housing facilities that will meet the demands of the increasing population and urbanization. Vision 20:20 introduced the project management concept to government organisations so as to improve management capabilities, with the purpose of enabling the public sector to efficiently manage projects and realise developmental objectives. However, the inadequate management and administration of government projects in Nigeria have resulted in a pool of abandoned, poorly developed and failed projects. From a review of previous studies, it was observed that various components have been identified as hindrances to the development of project management practice in African developing countries. However, the reductionist approach applied in these investigations means that components were defined in terms of a singular aspect in relation to the organisation. Such a singular focus on the challenges of developing project management practice has not been sufficient to guarantee a properly developed project management system in these contexts. Consequently, systems thinking theory is used as the basis for this study, in order to explore and explain the causal relationship of components impacting on project management practice in construction government organisations. A critical realism methodology is the philosophical approach adopted for this research, which is underpinned by the use of qualitative methods to explore existing mechanisms. Semi-structured interviews were the primary source of data, while secondary methods (literature review) served a crucial role in verifying the findings from the interview data. The study uncovered the significance of structure and agency on project management practice development in Nigerian government construction organisations. It reveals how the external environment, governance, middle management and project execution systems interact to influence project management practice. Another significant finding is the autopoietic nature of the middle management system, which demonstrates the capability of organising, reproducing and maintaining itself. Identification of this feature indicates that the middle managers in Nigerian government construction organisations have a relatively important role to play in influencing the development of project management practice. The developed framework highlights the relevance of the different systems towards the development of project management practice in Nigerian government construction organisations. It reveals that the project execution system is impacted by several elements within the external environment, middle management system and the governance system; the middle management system is influenced only by elements within the governance system; the governance system is influenced only by elements within the external environment, and the external environment is influenced by elements within the governance and project execution systems

THE INFLUENCE OF TOTAL QUALITY MANAGEMENT ON GOOD GOVERNANCE THROUGH COMMITMENT ORGANIZATIONAL OF STATE SENIOR HIGH SCHOOL AND VOCATIONAL SCHOOL IN SURABAYA

This study aims to analyze the influence of the Total Quality Management to Good Governance through the organizational Commitment. There are six elements on Total Quality Management, which are Leadership, Education and Training, Support Structure, Efective Communication, Reward and Performance Measurement especially in state senior high school and vocational school in the city of Surabaya. To achieve those objectives the survey was conducted by collecting data with the instrument of questionnaires, the data were analyzed by using Structural Equation Modeling with using Amos software version 21 in order to test a model that has been collated in a framework based on the theory and empirical studies. The results showed that (1) the Total quality management is implemented by educational institutions through Leadership, Training, Support Structure, Communication, Reward and Performance Measurement. The improvement of each element in an total quality management may affect to the implementation of good governance in educational institutions in the city of Surabaya through organizational commitment, unless the elements of leadership and training did not affect significantly to the implementation of Good Governance or which have legal certainty, responsive, open, manage budgets, accountable, effective, efficient and ethical. Implementation of Good Governance can be embodied either by increasing the commitment of government actors in this case were the perpetrators of education that will create public service in the field of education in accordance with desired by the community. (2) Management Model of integrated quality in state senior high school and vocational school need to realize some of the necessary elements are Leadership, Training, Structural Support, Communications, Choice and Performance Measurement for the elements of the educational institutions can support the implementation of good governance. Although the organizational commitment also affects directly or indirectly to the good governance in accordance with the principles of Good Governance.Keywords:Leadership, Training, Support Structure, Communication, Award, Performance measurement, organizational commitment and Good Governance

The Constraining Dynamics to Promote the Inclusive Village Governance in an Autocratic Leadership Setting

This article discusses the implementation dynamics of the Village Law in a certain context which was backgrounded by the village head's autocratic leadership style that tends to hinder the agenda for institutionalising inclusive governance based on social justice in the village development management. Accountability and citizen engagement as the foundation of term inclusive governance are the principal factors that must be implemented by the Village Government in their routine tasks. As qualitative research with a case study approach, this research utilized a purposive sampling technique to determine the key informants targeted from the elements of the government and villagers. To limit the focus of interest, this research only presents a discussion about the implementation dynamics of the Village Law with the setting of the leadership style of the Village Head in the 2011-2017 period. Field findings show that Dorokobo Village, Kempo District, Dompu Regency has complex socio-economic problems, thus requiring the presence of a responsive government and active villagers to jointly manage various development activities. Unfortunately, expectations of ideal leadership are not widely found in the past structure of the Village Government because they were only busy with various administrative activities and absent from substantive matters. Political leaders came with a procedural and even autocratic style so that the regular participation spaces were limited opened by only involving the elite without the presence of all components of the community. The absence of a progressive process to develop institutional accountability was due to the lack of power that can compel the Village Government to apply the principles of accountability and transparency in their activities

The development of the culture of non-Aboriginal government workers in remote Aboriginal settlements in Central Australia

The successes and failures of interventions to close the disadvantage gap for remote Aboriginal communities have been well documented but the role of the non-Indigenous advisers tasked with carrying out those interventions has remained obscure. This study explores the development of the culture of non-Indigenous government staff living and working in remote Aboriginal settlements in Central Australia in the 1960s and early 1970s. Elements of Constructivist Grounded Theory Methodology and its methods were used to analyse interviews of a representative group of workers. Three core themes were identified: Confronting disconnectedness, Finding our own space within the institution, and We formed a new social framework. Further analysis led to a descriptive narrative that incorporated personal characteristics, social processes, reactions to ambiguous governance structures, and the creation of a new social structure. From this analysis, three propositions can be drawn: (1) Remote communities with an absence of governance structures attracted workers characterised by a preference for autonomy and self-organisation, workers who sought difference, meaning and adventure. (2) Remote Aboriginal settlements with inadequate governance structures resulted, paradoxically, in social connectedness being contingent on the ability to maintain and navigate distance from other people. (3) The stronger the governance structures, the more cohesive the group. This led to less need for external networking, which, in turn, lessened the likelihood that remote workers would be influenced by other external factors. The relationship between the strength of governance structures and the workers’ personal characteristics determined how, and with whom, non-Indigenous workers formed meaningful connections. Conclusions: The ongoing heterarchical network – an unranked collective of absent, unclear or frequently changing hierarchies - that is identified in this thesis, would likely benefit from the development of a national peak body which could aggregate and maintain an organisational structure, and formalise training and the maintenance of professional standards of workers in remote settlements

Reform Where Is Thy Victory? :A Study of the Reform Efforts in Summit, Allegheny and Cuyahoga Counties

Reform is a concept that public administration has struggled to define since its inception. The corruption crisis in Cuyahoga County led the region to vote to implement a home-rule government, and replace the three commissioner system with a single county executive and an eleven-member county council under the guise of reform. In addition, Allegheny and Summit Counties each previously implemented similar executive-council elected reform governments for reasons akin to Cuyahoga. Reform efforts are often the product of crises in the government process, and open doors for researching the process of how power works, is implemented, co-opted and consolidated. These events afforded researchers opportunities for studying if merely structural reform took place or if a deeper reform occurred, and what were the elements that determined if structural or a deeper reform occurred. This Dissertation used Clarence Stone\u27s Urban Regime Theory and Jon Pierre\u27s Urban Governance Theory as frameworks in order to study how some elite actors viewed their reform efforts. The questions explored were the following: Was their region\u27s reform was a change in structure only, as there were more unelected row positions and new positions but the operations, governance and leadership operated as in the past? Was their regions reform effort a deeper government reform, where there was more accountability, transparency, efficiency, sustainability, inclusion, checks-and balances and ethical behavior? Public Administration still struggles with defining reform, and this qualitative study looks at the perceptions held by those elite actors as to their views pertaining to what transpired in their region. The study looked at the perceptions of reform held by those who were interviewed through an interpretative lens. As this was an interpretive study, research questions were generated and analyzed with the understanding that there are limitations on drawing inference from the collected data. However, one can ascertain that there are factors t

Reform Where Is Thy Victory? :A Study of the Reform Efforts in Summit, Allegheny and Cuyahoga Counties

Reform is a concept that public administration has struggled to define since its inception. The corruption crisis in Cuyahoga County led the region to vote to implement a home-rule government, and replace the three commissioner system with a single county executive and an eleven-member county council under the guise of reform. In addition, Allegheny and Summit Counties each previously implemented similar executive-council elected reform governments for reasons akin to Cuyahoga. Reform efforts are often the product of crises in the government process, and open doors for researching the process of how power works, is implemented, co-opted and consolidated. These events afforded researchers opportunities for studying if merely structural reform took place or if a deeper reform occurred, and what were the elements that determined if structural or a deeper reform occurred. This Dissertation used Clarence Stone\u27s Urban Regime Theory and Jon Pierre\u27s Urban Governance Theory as frameworks in order to study how some elite actors viewed their reform efforts. The questions explored were the following: Was their region\u27s reform was a change in structure only, as there were more unelected row positions and new positions but the operations, governance and leadership operated as in the past? Was their regions reform effort a deeper government reform, where there was more accountability, transparency, efficiency, sustainability, inclusion, checks-and balances and ethical behavior? Public Administration still struggles with defining reform, and this qualitative study looks at the perceptions held by those elite actors as to their views pertaining to what transpired in their region. The study looked at the perceptions of reform held by those who were interviewed through an interpretative lens. As this was an interpretive study, research questions were generated and analyzed with the understanding that there are limitations on drawing inference from the collected data. However, one can ascertain that there are factors t

Ayatollah Khomeini’s Thought on Islamic Government

Ayatollah Khomeini Islamic government theory appeared in contrary with almost all governmental theories in the history of Shi‟a school of thought. His insist over necessity of establishment of Islamic government, the role he recognized for the jurists as administrators of Islamic country, the dimension of power he portrayed for the jurists, made his theory more unique and controversial. During a half of century from writing of his first political book in 1943 till his death in 1989 in the position of supreme leader of Islamic Republic of Iran, he gradually formed, developed, revised and formulated his Governance of the Jurist theory. Therefore, the first objective of the study is to understand the theoretical framework of Ayatollah Khomeini‟s governmental thought and how this framework affected his theorizing. The second objective aims to identifying the main structure of the theory and mutual interactions between different elements of it. To do this, research goes beyond available literature on Ayatollah Khomeini; to not only present his theory, but to reveal its underlying structure. The researcher by using Meta-theorizing as a means of attaining a deeper understanding of theory (Mu) and dealing with two dimensions of internal–social and internal- intellectual factors focused on revealing the role of social and historical events and elements as well as intellectual factors in formulating of his thought. The findings revealed that Ayatollah Khomeini approached the subject of Islamic government from an interdisciplinary approach: philosophical mystical, jurisprudential and political approaches. It was philosophy and mystic that convinced him manifestation of perfect human beings as caliphs of God in the earth is possible. Jurisprudence brought him to the conclusion that implementation of divine ordinance (Shari‟a) make ground to educate, reform and manifest of perfect human being, paving the way for temporal and spiritual salvation. By politics he believes that existence of none or anti Islamic government and unjust political order are the main impediments to implementation of Shari‟a and divine ordinance. All these convinced him that establishment of Islamic government under guidance of Guardian of Jurist is necessity. The research revealed that he by invoking to both transmitting and intellectual reasons tried to justify his belief about divine right of the jurist in administration of Islamic country and at the same time believed to dual structure of legitimacy (divine – popular) in defining the role of people in administration of the country. The internal-social factors as his background (family, religion and education) and his intellectual pursuits (activities and intellectual connections), leaved an undeniable effect on his thought and formulated the social and political structure of his thought. Moreover, the internal-intellectual factors as the dominant paradigms and schools both classic and contemporary in study of Islamic government affected and formulated the intellectual or the cognitive structure of his thought. In conclusion, Ayatollah Khomeini‟s Islamic government theory which formed, developed and formulated in the course of time, mainly is result of influential social, political and intellectual factors that he was affected by in his life time. Catching to underlying structures of theory as well as the foundations of thought, could be possible only by undertaking holistic and comprehensive study of both theory and theorist