...O 5 INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS The Impact of Information Technology (IT) on Decision-Making Process in the Public Sector Dr. Mohamad Noor Al-Jedaiah Assistance Prof. Abstract M.I.S Department Al Ahliyya Amman University This paper aims to identify the impact of information technology on the decision-making process in the public sector. By citing international experiences (The Taxation System in Europe Union) and the Solid Waste Association of North America as case studies, the most important findings were: (a) Public sector has to gather complex information through using technological equipment and software. (b) Public sector organizations can build their own information systems. (c) Information systems provide a significant help to the decision maker, and enable to exchange information with other governments. Keywords: Impact , Information Technology (IT) , Decision-Making Process ,Public Sector 1. Introduction Nowadays, organizations, individuals and the whole society are effected by the information and communication revolution, in their thinking manners, doing things, leadership styles of businesses, and even their life style. Organizations, either in the public sector or private sector are working to achieve their planned objectives through implementing strategies and plans that enable them to achieve these goals efficiently. Information now is available to any user in a wide range; computers, internet technology, and telecommunications...
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...Policy Research Institute, Ministry of Finance, Japan, Public Policy Review, Vol.8, No.1, June 2012 45 Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence 1 Ryosuke Tao Research Fellow, Institute of Administrative Management Abstract Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statements for the individual ministries and governmental agencies. The objectives of clarifying the fiscal conditions in a state through the preparation and disclosure of financial statements are to fulfill the state’s accountability to its citizenry and market participants and to optimize and enhance the efficiency of its fiscal activities. Most importantly, the improved information should contribute to democratic decisions on public finance. A perspective different from the business accounting is that public sector accounting places more emphasis on inter-generational fairness. With respect to the inter-generational benefits and burdens, however, various factors must be considered, and the differences between...
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...Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION Public Administration and Information Technology © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION & Bartlett Learning, LLC R SALE OR DISTRIBUTION Chapter 1 © Jones & Bartlett Lea NOT FOR SALE OR DI © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning, LLC © Jones & Bartlett Lea NOT FOR SALE OR DI Opening Case OR DISTRIBUTION NOT FOR SALE Study President Obama’s Vision for IT and the Federal Government Some have argued that President Barack Obama’s technology agenda is game changing Learning, Dorris, © Jones & Bartlett (McClure andLLC 2010). The agenda brings together collabora© Jones & Bartlett Learning, LLC tion, participation, and transparency to government NOT FOR SALEtech- DISTRIBUTION through information OR NOT FOR SALE OR DISTRIBUTION nology (IT). Collaboration can be seen through free tools and technologies that provide fast, cheap, and effective support to increase citizen interaction with the federal government. In addition, social media networks such as Twitter, Facebook, MySpace, and YouTube are now used by many federal agencies. & Bartlett Learning, LLC © Jones & been a deluge of data proFinally, through increased participation there hasBartlett Learning, LLC R SALE OR DISTRIBUTION vided to the public, which providesNOT opportunities for citizens to interact ...
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...statements? • …..how do you assess the quality of public sector financial information? • Should we improve public sector reporting? 4 Presentation outline… Quality of reporting - Africa IPSAS…why, what , adoption Role of the Profession Zimbabwe Conclusion Quality of financial information in Africa… PFM …. Key dimensions per PEFA Budget credibility Comprehensiv eness and transparency Policy-based budgeting Six critical dimensions of PFM system performance Effective audit and External scrutiny Accounting, recording and reporting Control and stewardship in budget execution 7 PEFA Assessments results..Africa (Oct 09) Link to economic growth… 8 PEFA overall results… Significant variability in average scores. Africa Region PEFA Scores (October 2009 data) 3.50 3.00 2.50 2.00 1.50 1.00 0.50 9 What about financial reporting? PEFA – Accounting Performance Indicators Indicator Description P1 22 Timeliness and regularity of accounts reconciliations P1 24 Quality and timeliness of in-year budget reports P1 25 Quality and timeliness of annual financial statements P 1 26 Scope, nature and follow up of external audit 10 c. Performance in other areas External audit time, standards, AG issues Size of reports Completeness of information: standards 11 So, what should we do? …adopt IPSAS International Public Sector Accounting Standards...
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...Evidence from Vietnam of Public Sector in Current Conditions In recent years, Vietnam has made a significant progress in completing the legal system in general and the regulations on accounting and auditing in particular, including the regulations to ensure the efficient management of public expenditure and to create a more favorable environment for the operations of the public sectors (Kara, 2012). The actual implementation of current legal framework of accounting in public sectors, however, shows the lack of consistency among the accounting system of state budget revenue and expenditure, the accounting of entities financed by the budget (general budget fund), and the accounting of entities financed by financial funds (off-budget funds). Therefore, Vietnam needs a uniform legal framework for the implementation of accounting. This is not only the external objective requirement but also the internal requirement of Vietnam’s economy itself, because current financial and accounting information in the public sector, through actual implementation, shows inconsistency between the current accounting systems and incompliance with international practices. Meanwhile, the participation in international and regional economic organizations such as the World Trade Organization (WTO), Vietnam-US bilateral trade agreement, and the commitment to financial organizations such as the Asian Development Bank (ADB), World Bank (WB), International Monetary Fund (IMF), etc. of Vietnam have created the...
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...1 of 19 http://go.galegroup.com.ezp01.library.qut.edu.au/ps/i.do?id=GALE|A... Title: Information technology in human resource management: an empirical assessment Author(s): Ibrahim Akman and Alok Mishra Source: Public Personnel Management. 39.3 (Fall 2010): p271. Document Type: Article Copyright: COPYRIGHT 2010 Sage Publications, Inc. http://www.sagepub.com.ezp01.library.qut.edu.au Abstract: The present paper begins by introducing a number of observations off the applications of information technology (IT) in the field of human resource management (HRM) in general. This is due to the fact that IT and its wide range of applications have already made their presence felt in this area. This will be followed by a report on the findings of a survey on the present trends in organizations with in the different sectors in Turkey. Although the impact of IT on HRM has long been attracting the interest of academics, no empirical research has ever been realized in this field in Turkey, and few studies have been reported elsewhere. The survey was conducted among the 106 IT managers and professionals from various sectors, based on whose results, the data shows that IT is used extensively in the organizations to perform HRM functions in Turkey's dynamic economy. The results also indicated that, while IT has an impact on all sectors in terms of HRM to certain extent, the types of IT used vary significantly between recruitment, maintenance, and development tasks. However...
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...PUBLIC SECTOR ACCOUNTING A. Institutional Framework for Public Sector Accounting 5. The institutional framework should include adherence to IFAC-issued International Accounting Standards. And it should support the groundwork for qualified accounting staff to provide the timely, relevant, and reliable financial information needed to support all fiscal and budget management, decisionmaking, and reporting processes. The diagnostic questionnaires that were used in this assessment collected information on the current arrangements and the apparent gaps in Maldives for accounting laws and regulations; education and training of public sector accountants; application of a code of conduct; and numbers and characteristics of public sector accountants. (1) Accounting Laws and Regulations 6. The Public Finance Act and the Financial Regulations are prescriptive about the maintenance and compilation of accounts but make no mention of International Accounting Standards. The Public Finance Act (see Annex C) should require conformance with International Public Sector Accounting Standards (IPSAS). However, under the Public Finance Act, there are proposed rules that would promulgate the allowance of IPSAS to be followed. The future accounts should be based on Cash Basis IPSAS with notes providing other information on assets, liabilities, and contingent liabilities as required by the Public Finance Act. Progression to accrual-based statements would occur as adequate computerized accounting systems...
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...Human Resource Information Systems Abstract Over the past several years and maybe even decades, human resource managers have realized the need to upgrade their information systems. As they make the conversion to Human Resource Information Systems (HRIS), the mangers encounter the challenges that others before them have seen. Although there are many resources of knowledge, tools and options, the managers face a long conversion process. Even with the tools at hand, the conversion process may fail. Working with the public sector, this paper will show how issues can be avoided and the conversion can be successful. Human Resource Managers of the public sector have the most to gain from closely examining outcomes of past projects since research suggests that only 18 percent of information systems projects ended successfully (when compared to private sector segments retail: 59%, financial: 32%, and manufacturing: 27%) (Goldfinch, 2007). Summary As the workplace becomes more technologically advanced, all departments must keep up with technology. Technology can increase the efficiency of a company. Human Resource Information Systems (HRIS) has kept up with technology to improve the effectiveness of the human resources department and its systems, programs, policies, procedures, activities, and legal statistical documentation in its functions. This project will provide insight into the formation of the HRIS in the public sector and other organizations and how it can be...
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...KITHINJI [Financial Markets, Financial Institutions, the Power of Information, and Financial Policies] WEEK 1. An Overview of Financial Institutions and Markets • The Financial System of an Economy • The Structure of a Financial System • The Stock Market 2. Emerging Markets, African Markets and Capital Market Development • Financial Markets and the Organized Exchange • Characteristics of Emerging Capital Markets • Indicators of Capital Market Development 3. Financial Regulation, Intermediation, Capital Market Structures and Development • The Players in a Typical Capital Market: - Capital Market Intermediaries - The Regulator: The Capital Market Authority - The Stock Exchange [NSE] - Investors - Government • The Institutional, Regulatory and Legal Framework in Financial Markets - Types of Regulations in Financial Markets - Market Based Banking Regulations - Crisis in Banking Regulation. 4. Securities and Their Characteristics • Shares, Fixed Income Securities, Derivatives • Challenges of Trading of securities in the Stock Market • Why Derivatives Trading is Absent in Most Emerging Markets 5. Financial Contracting Under Imperfect Information • Sources of Financial Information • The Principal-Agent Problem(Jensen & Meckling, Hairs & Raviv, Townsend’s CSV Model) • Asymmetric information and Financial Market Failure • Moral Hazard in Financial...
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...THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In the public sector environment, IT can be a powerful tool for improving the delivery of government services with better collaboration among various governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting practices, the Malaysian Government has experienced local reform aimed at escalating transparency, streamlining accountability and improving overall financial management in line with international standards and practices. The purpose of this study is to evaluate the impact of computer-based accounting systems (CBASs) on the effectiveness of performing accounting tasks by Malaysian public sector agencies (PSAs). This study focuses on the impact of performancebased outcomes at three levels: individual task, accounting-related task, and organisational level...
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...4, 2014 Emmanuel K. Oseifuah (South Africa) Activity based costing (ABC) in the public sector: benefits and challenges Abstract Peter Drucker (1986), in “Management: Tasks, responsibilities, and practices” states that business enterprises and public-service institutions, are organs of society which do not exist for their own sake, but to fulfil a specific social purpose and to satisfy need of society, community, or individual. To achieve the above objectives, managers of these institutions must plan, control and make decisions about the resources entrusted to their care. A key element of efficient organizational decision making is to use reliable information, both operational and managerial accounting data for analysis and decision support. This can be achieved by using activity-based costing (ABC) method. The underlying premise of ABC is that resources are consumed by activities to produce outputs or products and services (US General Services Administration, 2006). It focuses on the allocation of indirect costs to products and services, which was traditionally done on arbitrary basis. ABC is useful in two situations: areas with large and growing indirect and support costs (Krumwiede, 1998a; Becker, Bergener and Räckers, 2010), and areas with a large variety in products, customers and processes (Cooper, 1988a, 1988b; Groot, 1999). The unique characteristic of public sector organizations as overhead-intensive service entities, therefore, is amenable to the use...
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...e-Government Systems Quality in Kenya: Possibility on Synergy by Godfrey M karimi Email: goddie2007@yahool.com Abstract For some time the government and the private sectors have existed independently in the e-Government systems development and implementation. The two have often interacted on the outsourcing by the government and the implementation of tenders by the private sector. The government has been charged with the provision of the benchmarks and the contracted body in the private sector being required to deliver as per the set requirements. This leaves the government solely responsible for the delivery of quality e-Government systems and the private sector upbeat to delivering as per the set benchmarks. However, the two parties exist in different environments and a more involving insight into the required deliverables would achieve higher results. A partnership between the two parties would be one of the possibilities of achieving an all round perspective in ensuring high quality systems, a greater acceptability by the end users and a more satisfactory solution provision to the existent problems in the government. Besides, such a partnership would create room for donor funding and as such a growth in the e-Government systems. Introduction e-Government is the use of ICT to provide information and improve the delivery of government services to the citizens using electronic means (Ong’ondo & Kamar, 2007). e-Government systems would be used in a number...
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...CHAPTER TWO LITERTURE REVIEW INTRODUCTION Reading the news papers, listening to news on the various electronic media, one cannot dispute the fact that Internal Controls in public sector work places are very less than standard satisfactory. The work places in this country appear to be characterized by immoral acts such as selfishness, greediness, misconduct, falsification of accounts, bribery and abuse of power. The result is that people have no confidence in the public sector organization in which they work. Attitudes associated with behavior such as anyone who is wealthy and successful is suspect. In public mind, a person becomes wealthy by cheating the public who is the tax payer. According to Woode, a person becomes wealthy by cheating the tax man through evasion and exploiting his labor force and price rifling. Immoral behavior involves people at all levels of organization such as artisans, professionals, managers, employers and even the executives. Internal controls are moral principles or beliefs of what is right or wrong. This belief guides individuals in their dealings with others and groups especially stakeholders (management and employees) and provides a basis for deciding whether behavior is right or wrong. Internal Controls helps people to determine moral response to the situation in which the best course of action is unclear. Internal Controls goes beyond rules or what the law says but rather is the accepted norms of a particular society. Thus, how to...
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...TRAINING” PROJECT REPORT ON COMPARATIVE STUDY BETWEEN PRIVATE SECTOR BANKS ANP PUBLIC SECTOR BANKS Submitted To: PUNJAB TECHNICAL UNIVERSITY,JALANDHAR MASTER OF BUSINESS ADMINISTRATION(MBA) SESSION(2007-09) CT INSTITUTE OF ENGINEERING,MANAGEMENT & TECHNOLOGY,JALANDHAR (SHAHPUR CHAMPUS) PREFACE Someone has rightly said that practical experience is for better and closer to the real world then mere theoretical exposure. The practical experience helps the students view the real world closely, which in turn widely influences their perceptions and argument their understanding of the real situation. Research work constitutes the backbone of any management education programme. A management student has to do research work quite frequently during his entire span. The research work entitle “COMPARATIVE STUDY BETWEEN PRIVATE SECTOR BANKS AND PUBLIC SECTOR BANKS” aims to analyze various services provided by private sector banks and public sector banks for this purpose Pathankot city have been chosen. ACKNOWLEDGEMENT I feel immense pleasure to give the credit of my summer training project work not only to one individual effort of all those who concern with it. I want to thanks to all those individual who guided me to move on the track. The summer training project entitled “COMPARATIVE STUDY BETWEEN PRIVATE SECTOR AND PUBLIC SECTOR BANKS” I am gratefully indebted to Mr. Davinder Singh for providing...
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...no:09810036 MBA 1 ST year Department of Management Studies Indian Institute of Technology Roorkee Page 2 Department of Management Studies,IIT Roorkee Page 2 Abstract This paper tries to present the overview of ICT and the health sector and also tries to identify the key issue and questions in this field .It also mentions the challenges facing the development of ICT implementation in health programmes and activities, and identifies the emerging trends and technologies that will shape ICT tools in the health sector. This paper also tells about the E- health standards existing and the various barriers related to establishing uniform standards. The paper also talks about the New Public Sector Management .And throughout the paper we will discuss some specific cases which will show us exactly how the ICT is changing the face of the health sector in some countries . Page 3 Department of Management Studies,IIT Roorkee Page 3 Contents 1. Introduction ........................................................................................................................................4 2. ICTs and the health-related MDGs (Millennium Development Goals)...............................................5 3. Using ICTs in the Health sector...........................................................................................................6 3.E-Health Standards ...........................................................................................................
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