Search results

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Paper-based records management systems remain dominant in Tanzanian Government organisations despite the increase in digital records management systems adoption across the globe. To create an understanding of this state, this study aims to investigate the use of records management systems in Tanzanian public sector organisations.

A descriptive research design was used in this study, alongside quantitative and qualitative approaches. A total of 81 respondents were drawn from three public sector organisations. To get a sample, non-probability (convenience and purposive) sampling techniques were used. A cross-sectional survey questionnaire and interview methods were used to gather quantitative and qualitative data. To analyse quantitative and qualitative data, the researchers used a mixed-methods analysis.

The study reveals different types of records management systems used in public sector organisations. Besides, the findings suggest that a large proportion of records are created through the digitisation of existing records. Aside from that, the study has revealed different types of records managed in the systems by government organisations. According to the study, there are various factors that determine the effective use of records management systems in public sector organisations.

The implications of the present study are diverse. Specifically, its findings expand the theoretical body of knowledge by adding new insights regarding records management systems usage in government offices. The findings also provide the government with a basis for formulating and improving legal and regulatory frameworks to enhance records management. Apart from this, the findings are likely to benefit records practitioners by orchestrating inclusive strategies that will promote, not only effectiveness, but also sustainability in records management.

In Tanzania, a few studies have been conducted to examine digital records management practices and systems. These studies have not extensively highlighted the systems used to manage the records. This makes little to be known on the systems used to manage records in government offices. The present study has ascertained records management systems used in public sector organisations.

Several studies have been conducted to understand why the conviction rate for rape and serious sexual offences (RASSO) remains so low. Increasing pressure and criticism have led to questioning why improvements in RASSO investigations are proving ineffective. The purpose of this study was to capture police officers’ perspective of police specialism while investigating RASSO.

A total of 82 semi-structured interviews were conducted. Data collection spanned across two years, from October 2021 until May 2023, and included police officers from four police forces in England and Wales. Template analysis was used to identify recurrent patterns around police specialism for RASSO.

Most officers viewed specialism as a tool to improve how police forces prevent and tackle RASSO. In spite of this, the lack of prioritisation of specialist training, roles and units specifically for this crime type has hindered the development of evidence-based practice in policing. The impact on well-being, resources, organisational support and role identity has been explored.

This is the first qualitative study, to the best of the authors’ knowledge, to look at officers’ insights on police specialism for RASSO in England and Wales. Officers discussed day-to-day challenges associated with conducting RASSO investigations while reflecting on potential advantages related to dedicated specialist units and/or specialist roles.