Suchergebnisse

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

PurposeThis study investigates the perceptions of intellectual capital (IC) among senior managers at Italian local healthcare units (LHUs) and the interrelations among IC components. It also provides a comprehensive definition of IC in the healthcare context and managerial guidance on improving IC to enhance LHU performance.Design/methodology/approachA survey was carried out to investigate perceptions among LHU senior management and identify characteristics of each primary IC component. The pilot study's results were examined using principal component analysis.FindingsThe findings illustrate senior management's perceptions of IC in LHUs and the extent to which management identifies and manages IC. A comprehensive definition of IC components in the healthcare sector is derived from these findings.Research limitations/implicationsThe research provides a better understanding of IC in the healthcare context and facilitates further research into how IC may be incorporated in quotidian organizational procedures. Results suggest that LHU managers should invest in increasing trust and respect and engage employees in organizational processes to provide recognition for the active role they play. Ongoing management of the three primary IC components is shown to have clear advantages, particularly on their connectivity.Originality/valueThe paper contributes to an increasingly important strand of theoretical research – IC in the healthcare context – and also adds new knowledge on the practical applications of IC in LHUs.

Après plusieurs années de réformes inspirées par l'approche du nouveau management public, les systèmes de comptabilité et de mesure de la performance du secteur public continuent de différer selon les pays. Sur la base de la littérature antérieure et des données recueillies au moyen d'un questionnaire, nous réalisons une étude exploratoire sur les relations entre les systèmes administratifs des gouvernements locaux et les besoins d'informations comptables des gouvernements locaux dans un échantillon de pays européens caractérisés par une orientation légaliste. Nos résultats révèlent qu'il existe souvent un décalage entre les informations comptables et sur la mesure de la performance nécessaires à des fins internes et externes, évaluées en fonction du système administratif en place, et les informations comptables et sur la mesure de la performance exigées par la loi à des fins de prise de décisions et d'imputabilité. En outre, comme le révèlent les résultats, la législation applicable aux gouvernements locaux européens ne mentionne que sporadiquement les informations nécessaires pour répondre aux besoins d'information créés par les différents niveaux d'autonomie financière et organisationnelle des systèmes d'administration des gouvernements locaux qui doivent être disponibles. Remarques à l'intention des praticiens Dans cet article, nous comparons les informations comptables et les informations de mesure de la performance requises par la loi à des fins de prise de décisions et d'imputabilité avec les informations dont nous supposons qu'elles sont disponibles à des fins internes et externes évaluées sur la base des systèmes administratifs des gouvernements locaux dans onze pays européens. Outre les décalages constatés, nos résultats indiquent que les réformes comptables au profit de la comptabilité d'exercice ont été adoptées sans en informer les systèmes liés à l'administration, à l'imputabilité, aux décisions quotidiennes et à l'appréciation par les autorités de supervision. À moins que cette situation ne change, l'utilisation limitée de la comptabilité d'exercice ne devrait pas être une surprise.

Purpose
It is important to have a literature review to open any special issue as a way of introducing the state-of-the-art topics and link past research with the papers appearing in this special issue on IC in education. The paper aims to discuss this issue.


Design/methodology/approach
This research uses the structured literature to investigate the state-of-the-art and future directions of IC literature in education. In total, 47 articles are explored including nine from this special issue.


Findings
IC in education research is concentrated in Europe and mainly addresses IC in universities. Additionally, current IC research is progressing by examining IC practices inside universities using a third-stage IC approach, with new research also concentrating on third-mission outcomes, thus there is scope to continue IC and education research beyond universities. IC in education can also expand into fifth stage IC research, which abandons the boundaries of the educational institution and concentrate on the impact of IC and education on multiple stakeholders.


Research limitations/implications
Current IC in education research is too narrow and mainly investigates IC in European contexts using case study methodology. However, there is ample scope to widen research that develops new frameworks in different educational and country contexts using a wider range of research methodologies. IC in education needs to expand its boundaries so it does not lose its relevance, and thus be able to contribute to wider policy debates.


Originality/value
This paper presents the current state-of-the-art structured literature review of the articles investigating IC in education.