Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS). The purpose of this study is not to investigate thoroughly the accounting reform implementation and adoption in specific organizations, but rather to obtain an overall idea of the reform adoption process in Greek public hospitals by identifying major areas of non-compliance with the mandatory legislative accounting framework and various organisational contingencies that influence the level of reform adoption within a broad institutional framework. Design/methodology/approach – Our analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a compliance index is constructed and applied on a sample of 94 Greek public hospitals using a structured questionnaire and semi-structured interviews with six public hospital Financial and Accounting executives. Findings – The empirical evidence reveals that the level of accrual basis financial and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the relationship between the institutional isomorphic pressures and accounting reform implementation process is restricted by organizational capability factors (i.e., the quality of existing Information Technology systems, the education level of finance and accounting staff, the extent of reform related training, and the professional support of consultants). Research limitations/implications – Although this study takes into consideration the work of previous researchers in the health care area, it acknowledges that empirical research on the subject in the Greek environment is limited. Therefore this study should be viewed as an initial step to address this limitation. Originality/value – This study draws on the information systems change, management accounting innovation, and public sector reform literatures to contribute to the current knowledge in public sector accounting by examining a number of factors that are expected to influence the implementation and adoption process of accrual and cost accounting practises in the Greek public healthcare sector within a broad institutional framework. Contribution - This study contributes to the international literature of New Public Management (NPM) initiatives in public health sector by providing, to our knowledge, the first large cross-sectional assessment of accrual accounting reform adoption and implementation in Greek public hospitals. Additionally, the empirical evidence of this study can enhance researchers’ and managers’ understanding of major implementation processes and challenges and thus help them refine models of effective implementation process and improve systems and processes on similar future projects.Accrual Accounting, Public Sector Accounting, Compliance Index, Public Hospitals, Isomorphism.

Audit Sistem Informasi Surat Menyurat Pada Diskominfostandi Kota Bekasi Dengan Kerangka Kerja Cobit 5

Diskominfostandi merupakan Satuan Kerja Perangkat Daerah yang bertanggung jawab terhadap pelaksanaan tugas dan fungsi teknologi informasi di daerah. Diskominfostandi memiliki tujuan meningkatkan efektifitas dan efisiensi penyelenggaraan Layanan Publik dengan salah satu sasarannya yaitu meningkatnya penyelenggaraan layanan publik komunikasi dan informasi secara elektronik (Digital Goverment Pemerintah Kota Bekasi). E-Office merupakan aplikasi surat menyurat yang digunakan untuk kemudahan administrasi dokumen naskah dinas dan penerapan tanda tangan digital bagi Pejabat Struktural di lingkup Pemerintah Kota Bekasi serta mengakselerasi sistem Pemerintahan Berbasis Elektronik (SPBE) yang mendukung terciptanya Smart Governance. Perlu dilakukan kajian terhadap Diskominfostandi khususnya pada bidang E-Goverment untuk mengetahui apakah penggunaan sistem informasi surat menyurat sudah mencapai target yang diinginkan. Permasalahan yang ditemukan yaitu belum adanya evaluasi sistem informasi pada aplikasi E-Office yang mengacu sesuai standar Information System Audit and Control Association (ISACA). Sehingga penelitian dilakukan untuk mengetahui tingkat kapabilitas sistem informasi surat menyurat dengan menggunakan kerangka kerja COBIT 5 domain proses DSS dan MEA. Hasil penelitian menunjukkan Capability Level rata-rata pada domain DSS dan MEA instansi mendapat nilai 2.74 dan memiliki status level 3 Established process yakni proses sudah pada tahap yang tetap dan rata-rata nilai kesenjangan sebesar 1.26.Diskominfostandi is the institution who responsible for implementing the tasks and functions of information technology in the regions. Diskominfostandi has a goal to improve the effectiveness and efficiency of public service delivery with one of its targets, the implementation of public communication and electronic information services (Digital Pemkot Bekasi). E-Office is a application that is used to facilitate the administration of manuscript documents and the application of digital signatures for structural officials within the Bekasi City Government as well as to accelerate the Electronic-Based Government System (SPBE) that supports the creation of smart Government. It is necessary to research on Diskominfostandi, especially in E-Government area to find out whether the use of the correspondence system has reached the desired target. The problem that exists is that there is no evaluation of information systems in E-Office applications that refer to the Information System Audit and Control Association (ISACA) standard. So this research was conducted to determine the capability level of information system using the framework COBIT 5 for domain processes DSS and MEA. The results showed that the average Capability Level for domain processes DSS and MEA got a value of 2.74 and the status was level 3 Established process, described managed process and the average gap value is 1.26

The evaluation and the effectiveness of project management in transformational e-government projects

This paper forms part of an ongoing research of a PhD degree to describe, critically evaluate and examine the underlying barriers and challenges in large e-Government initiatives. The paper invites technology to be incorporated and inculcated into the art and science of project management, and be part of a passable solution as opposed to being distinct and separate from it. The tools used have to increase the novelty (art and science) of project management through human interaction, and empower the project manager and aiding his capacity in delivering the expected outcomes. Due to inadequate implementations of project management procedures and processes, many large information technology systems (ITS) projects failed. This becomes a characteristic and encompasses e-Government project initiatives, due to ambitious program changes, major innovations, large transformations, enterprise wide solutions, collaboration across organizations’ governments and private sectors, and the implementation of unprecedented (or ambitious) solutions. This research paper critically analyses and summarises a list of e-Government challenges and barriers arising from an e-Government survey administered on behalf of the World Information Technology and Services Association (WITSA) which represents the national technology associations in 70 countries. It compares these challenges to the Project Management Body of Knowledge (PMBOK), which is the North American standard in project management methodology. In addition, it highlights the weaknesses in PMBOK to address these challenges and offers a technology-enabled enhancement to the Project Initiation Phase, the area identified as being particularly weak and inadequate in addressing e-Government initiatives and requirements

T-government for benefit realisation

This paper proposes a model for t-Government and highlights the research agenda needed to increase understanding of transformational government and the processes involved in furthering the agenda of the t-Government. In particular, both an operational and a conceptual model for the effective involvement of citizens and businesses in government functioning have been proposed. This will help to define an agenda for t-Government research that emerges from national UK strategy and policy for e-Government. The main threads of t- Government encompass: (1) A citizen-centric delivery of public services or e-inclusion, (2) A shared services culture to maximize value added to clients, (3) The effective delivery and management of resources and skills within government or professionalism. All three threads should be addressed principally from the perspectives of delivery, evaluation and participation in view of benefit realisation as envisioned by Government strategic planning and policy directives (CabinetOffice, 2005). The management of change dimension of these phenomena have been included in the research agenda. In particular, research is needed to reshape the discourse towards emphasising a citizen centric approach that defines, develops, and benefits from public service. Decision makers in Government will need models of Governance that fulfil transformational objectives. They will also need models of benefits realisation within a strategic Governance framework. It has been argued that t-Government research should be addressing these relative voids

Effect of Understanding Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal Control, and Commitment Towards Financial Performance of North Sulawesi Province

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant

Effectiveness of Agency and Non-Government Organizational Efforts in Rhode Island Environmental Conservation

The effectiveness of woodland conservation in Rhode Island is increasingly important as economic development pressures sacrifice critical forestland for commercial, residential and infrastructure purposes. This study looks to determine components of forest conservation practices that could be better suited to best protect this important land. Through the content analysis of interviews and citizen surveys, the most critical areas in need of improved efforts were revealed. It was discovered that the various lenses used by entities prevented the most beneficial cooperative efforts and further sharing of limited resources would increase efficiency. Additionally, educational efforts are limited and too often performed by government agencies as opposed to NGOs, something the citizens of Rhode Island stated they were less apt to believe. To unify the perspectives of woodland conservation entities, a natural capital model should be adopted. Greater emphasis should be placed on the need for NGOs to increase their educational efforts, with a resulting ratio of two parts NGO and one part agency education. Meetings and website forums should be used for the entities to better share resources needed to properly and effectively conserve woodlands. By making changes in the areas described woodland conservation entities can expect increased success in their overall field of work that is so important for the future of the state and the world as a whole

Performance measurement for the strategic management of healthcare estates

Purpose The purpose of this study is to explore the role of performance measurement in current practices for strategic management of health-care estates. Design/methodology/approach The research adopts a constructivist grounded theory approach, combining different methodologies of a pan-European qualitative questionnaire, interviews with international health-care providers and a case study of National Health Services (NHS) Scotland. Here, documentation analysis, observations and in-depth interviews involving NHS stakeholders were undertaken. Findings The analysis shows evidence that measuring estate performance has limited value for individual NHS boards regarding strategic decisions related to long-term planning and investment. This was due to design issues and the prioritisation of clinical delivery, which contribute to the neglect of the estate as a consideration in long-term strategic planning. This misalignment results in a tool which is valuable for accountability but which is less helpful to NHS boards in shaping future decisions around the estate. Practical implications Responding to a gap in understanding of the application of performance measurement in the context of health-care estates, this research provides three recommendations to promote a more effective and relevant performance measurement system. These actively recognise the importance of the estate within strategic decision-making as helping to inform the long-term planning and management of the estate within the individual NHS boards. Originality/value This paper shows the current role of performance measurement for the strategic management of health-care estates and identifies issues related to its applicability and value. </jats:sec

Care: an integrated framework to support continuous, adaptable, reflective evaluation of eGovernment systems: A research note

CARE: an Integrated Framework to Support Continuous, Adaptable, Reflective Evaluation of Egovernment SystemsThis is an eGISE network paper. It is motivated by a concern to develop a better approach to learning from the experience of an eGovernment project and applying that knowledge in future projects. The proposed project is based on previous work in the construction industry that developed COLA, a Cross Organisational Learning Approach. Developing a similar strategy for Knowledge Management is likely to be effective because the ‘silo’ culture of local government organisations has parallels with the segmented organisational structures within the construction industry.Engineering and Physical Sciences Research Council (EPSRC) UK (grant GR/T27020/01

An overview on the development of internal control in public sector entities : evidence from Kosovo

Purpose: The development and implementation of Public Internal Financial Control (PIFC) in the management processes plays an important role in providing sound financial management, transparency, efficiency and effectiveness in the public sector entities. Design/Methodology/Approach: In this paper we have analysed the annual reports on the functioning of the PIFC system in the public sector of Kosovo for the 2014 – 2017 period. The analysis has been completed even more, based on the annual reports of National Audit Office, progress reports published by the European Commission, showing the progress achieved under the EU directives as well as the data from the monitoring reports of SIGMA (Support for Improvement in Governance and Management). Findings: The findings show that the implementation of rules and procedures for internal control in budget organizations lags behind the development of the overall framework. Practical Implications: Continuous improvements in the field of Public Internal Financial Control are important steps in the process of European integration, while Kosovo has made considerable efforts to develop the control environment and implement the PIFC principles, particularly by establishing the appropriate legal, and institutional framework to support the PIFC system. Originality/Value: PIFC development is a continuous process and is part of the public administration reform, hence this paper contributes in identifying possible gaps and weaknesses in the system of internal control in Kosovo and provides recommendations for their improvement.peer-reviewe