8 research outputs found

    Applicability of Performance Management Systems Framework in public sector: A case study of a Teaching Hospital in Nigeria

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    This study seeks to examine the applicability of performance management systems (hereafter, PMSs) framework in public sector. Using a teaching hospital as a case study, this thesis provides empirical evidence on how PMSs are functioning from the context of Nigeria. It demonstrates the extent to which performance management can be understood/explained using a framework developed in the western context. To maintain anonymity the hospital is termed the Nigerian State Hospital (NSH). The study draws on the contingency theory of management accounting to identify and explain contextual factors which could influence the design and operation of PMSs in the NSH. Data were collected using a triangulated approach. Interviews were the main sources of evidence and were conducted with various members of staff of the NSH. The interview evidence was supplemented with observation and document analysis. Various documents on health policies, newspaper articles were analysed. Furthermore, a number of observations were made and documented. The case findings were analysed using Ferreira and Otley’s (2009) PMSs framework and interpreted using the lenses of contingency theory. The study revealed the implication of contextual factors on the operation and structure of PMSs from an emerging economy context. It showed that the application of PMSs framework cannot be generalised but needs to be contextually understood and adapted to local structural conditions. Based on the findings, the study proposes an extension to Ferreira and Otley’s (2009) PMSs framework to incorporate contingencies which are likely to implicate its application in healthcare settings in EEs. Overall, the study contributes to PMSs literature in emerging economies by providing empirical evidence on how PMSs are functioning from the context of Nigeria. The findings have implications for the design and use of PMSs in public sector in Nigeria and emerging economies

    Does the End Use of Remittance Matter? - A Macro Simulation of the Nigerian Economy

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    International remittance has changed the landscape of international migration from brain drain to brain circulation; and provided the developing countries the opportunity to raise alternative sources of consumption and investment financing. However, the tendency that remittances will be poverty-reducing as well as growth-financing depends on its end use, particularly in import-dependent economies. The importance of focusing attention on the use of remittances is to checkmate early signs of another round of potential Dutch Diseases Syndrome which bedeviled the Nigeria’s oil sector from occurring in remittance. Macro-econometric model with six behavioral equations and six identities where used to estimate and simulate the effects of remittances inflow on aggregate demand in Nigeria. The simulation result shows that the much touted poverty-reducing effect of remittances is non-growth-financing for import-dependent country like Nigeria because of its negative impact on current account balance; despite its positive effects on private consumption and investment. Keywords: Nigeria, remittance, consumption, investment, import demand, macroeconometric mode
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