Accountability Process Analysis in the TSA Policy Implementation, the Perception on the Public Sector Financial Performance in Nigeria

The study investigates government influence on the public sector with an accountability perspective, unfolding the accountability processes that underpin financial performance. Accountability is a legal and moral demand for honesty by the public sector in compliance with government financial policies and regulations to meet stakeholder expectations. Data collection was through the qualitative method; the instrument was a semi-structured interview, and the data were analyzed using thematic analysis. Ekiti State was selected as the case study; the unit of analysis is the Accountant-General office; other offices for broad data collection are the Ministry of Finance, the Auditor-General office, and the General Administration office of the government, and the respondents were experienced public servants in the state. The study revealed three processes of accountability: government intervention and revision of competencies; designing a channel of discussion on the mandate given to government agencies; and lastly, voluntary public reporting. Furthermore, financial accountability was lacking prior to the Treasury Single Account (TSA) financial policy implemented by the government. The TSA policy enhanced financial accountability and thus had a positive impact on the public sector's financial performance. It is recommended that public institutions of government regularly create a system to maintain accountability for governmental financial performance. Keywords:Accountability, Public Sector, Financial Performance, Treasury Single Account, Policy, and Government DOI: 10.7176/RJFA/14-17-01 Publication date:September 30th 202

A prescriptive intergenerational-tension ageism scale: succession, identity, and consumption (SIC)

Inequality corrodes human relations. As Alexis de Tocqueville (1835/2003) noted, material differences divide people socially and obstruct empathy, favouring exploitation and slavery. Coming from aristocratic France, in 1831, de Tocqueville travelled the United States, impressed by the ‘equality of conditions’ (p. 11), which, in his opinion, helped Americans to trust each other. Indeed, for thousands of years the quality of human life has improved by raising material living standards, but nowadays for rich countries to get richer adds nothing to quality of life (Wilkinson & Pickett, 2010). What instead seems to matter the most in developed nations is the level of inequality in society, namely, the size of income disparities

Cultural values, sources of guidance, and their relevance to managerial behavior: A 47-nation study

Data are presented showing how middle managers in 47 countries report handling eight specific work events. The data are used to test the ability of cultural value dimensions derived from the work of Hofstede. Trompenaars, and Schwartz to predict the specific sources of guidance on which managers rely. Focusing on sources of guidance is expected to provide a more precise basis than do generalized measures of values for understanding the behaviors that prevail within different cultures. Values are strongly predictive of reliance on those sources of guidance that are relevant to vertical relationships within organizations. Hock ever, values are less successful in predicting reliance on peers and on more tacit sources of guidance. Explaining national differences in these neglected aspects of organizational processes will require greater sensitivity to the culture-specific contexts within which they occur

Nations’ income inequality predicts ambivalence in stereotype content: How societies mind the gap

Income inequality undermines societies: The more inequality, the more health problems, social tensions, and the lower social mobility, trust, life expectancy. Given people’s tendency to legitimate existing social arrangements, the stereotype content model (SCM) argues that ambivalence―perceiving many groups as either warm or competent, but not both―may help maintain socio-economic disparities. The association between stereo- type ambivalence and income inequality in 37 cross-national samples from Europe, the Americas, Oceania, Asia, and Africa investigates how groups’ overall warmth-compe- tence, status-competence, and competition-warmth correlations vary across societies, and whether these variations associate with income inequality (Gini index). More unequal societies report more ambivalent stereotypes, whereas more equal ones dislike competitive groups and do not necessarily respect them as competent. Unequal societies may need ambivalence for system stability: Income inequality compensates groups with partially positive social images.UCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Sociales::Instituto de Investigaciones Psicológicas (IIP

Demographic effects on the use of vertical sources of guidance by managers in widely differing cultural contexts

Data provided by 7380 middle managers from 60 nations are used to determine whether demographic variables are correlated with managers’ reliance on vertical sources of guidance in different nations and whether these correlations differ depending on national culture characteristics. Significant effects of Hofstede’s national culture scores, age, gender, organization ownership and department function are found. After these main effects have been discounted, significant although weak interactions are found, indicating that demographic effects are stronger in individualist, low power distance nations than elsewhere. Significant non-predicted interaction effects of uncertainty avoidance and masculinity-femininity are also obtained. The implications for theory and practice of the use of demographic attributes in understanding effective management procedures in various parts of the world are discussed