Public Sector Downsizing and Public Sector Performance: Findings from a Content Analysis

PurposeThis study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government.Design/methodology/approachThis study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government.FindingsThe study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact.Research limitations/implicationsThe study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility.Practical implicationsThe proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration.Originality/valueThe study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns.

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Impact of Accountability on the Economic Performance of Hospital Entities: The Moderating Role of Gender

Pereira,

Bertuzi,

Lima

2024

Sustainability

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This study examines on the association between the accountability and economic performance of Portuguese hospital entities after the entry into force of the new Public Accounting Standards, taking into account stakeholder theory, legitimacy theory, and institutional theory. Furthermore, we investigate whether accountability, underlying procurement, and other entity operations act differently in public and private hospitals. For this purpose, we collected data for 56 Portuguese hospital entities in the period from 2018 to 2022. We conducted a quantitative analysis, testing the hypotheses using econometric regressions estimated with panel data. The results show a reduction in the return on assets for both sectors. Our evidence suggests that being a public hospital entity harms economic performance. In this sector, size and gender positively affect economic performance. Still, the level of provisions negatively affects it. In contrast, in private hospital entities, the determinants of their economic performance are the number of directors (with a negative impact) and provisions (with a positive one). These results show that when hospital entities are committed to governance structures and social responsibility, or environmental, social, and governance (ESG) factors underlying sustainability strategies, they can enhance their performance. This article contributes by collecting evidence on the effect of accountability on the performance of public hospital entities, the features of which tend to be different from those of private hospital entities.

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Public Sector Downsizing and Public Sector Performance: Findings from a Content Analysis

Cited by 4 publications

References 95 publications

Investigating the influence of employee voice on public sector performance: The mediating dynamics of organizational trust and culture

Investigating the influence of employee voice on public sector performance: The mediating dynamics of organizational trust and culture

Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government

Impact of Accountability on the Economic Performance of Hospital Entities: The Moderating Role of Gender

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