Michal Plaček, David Špaček and František Ochrana
This paper discusses the role of public leadership and the strategic response of local governments to the external shock caused by the COVID-19 pandemic. The authors examine the…
Abstract
Purpose
This paper discusses the role of public leadership and the strategic response of local governments to the external shock caused by the COVID-19 pandemic. The authors examine the typical Czech response with regard to how the leadership of municipalities in the Czech Republic responded to this extremely negative external stimulus.
Design/methodology/approach
The authors use qualitative research methods for this investigation. They have chosen the case study method (see Yin, 2009; Stake, 1995; Klonoski, 2013). The general case is the Czech Republic. Mini-cases consist of municipalities from the Znojmo region, municipalities of the Central Bohemian region and the municipal districts in the capital city of Prague. Furthermore, the method of participant observation was used.
Findings
The authors’ analysis of the problem of local government responses to the pandemic crisis shows that municipal leaders responded with a variety of (non-)adaptation strategies. It appears that certain framework factors influenced the various local governments' behavior.
Originality/value
The article examines the strategic behavior of Czech municipal leaders regarding the pandemic crisis based on the observation of the reactions of local governments in the Czech Republic to the pandemic crisis and strives to define their basic strategies.
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David Špaček and Zuzana Špačková
Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper…
Abstract
Purpose
Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper aims to focus on public administration employees’ perceptions of the quality of národní elektronický nástroj (NEN) – the Czech national e-procurement tool they are required to use.
Design/methodology/approach
The paper is based primarily on statistical analysis of data obtained through two questionnaire surveys addressed to contacts from of all Czech central state administration bodies using NEN; 175 completed questionnaires were gathered in 2020 and 128 in 2022 and subjected to statistical analysis in SPSS.
Findings
NEN was launched as fully operational in August 2015. The research indicates that in 2022 there were still important gaps in the quality of NEN as perceived by public employees.
Social implications
The paper has important practical implications for e-procurement policymakers. It shows that making the e-procurement system compulsory is not sufficient. The government needs to guarantee that it would be competitive with tools that would otherwise be preferred. Otherwise, the application of the digital-by-default principle may lead to institutionalisation of services that are not user-friendly. This has important implications for e-government/e-procurement management and change management.
Originality/value
Little is known about public employees’ perceptions of the quality of e-government and e-procurement. Although e-procurement is an area where the digital-by-default principle was implemented rather early, the quality of e-procurement has still received limited attention in research.
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The current Covid-19 crisis research focuses especially on epidemiologic and macro-level socioeconomic aspects. It only marginally covers impacts on local budgets. Our intention…
Abstract
Purpose
The current Covid-19 crisis research focuses especially on epidemiologic and macro-level socioeconomic aspects. It only marginally covers impacts on local budgets. Our intention is to enrich the existing limited debate on this dimension.
Design/methodology/approach
This paper uses a qualitative research approach and is based on secondary research and information available in restrictive regulations of national governments, data published by governmental bodies, international statistics and media articles published before 30 June 2020. The authors also conducted six non-structured online interviews with the leading question: “How do you see the current and future impacts of the pandemic on local public finance?”
Findings
Available information on Czechia and Slovakia indicates that the level of municipal fiscal imbalance as the result of the Covid-19 crisis is not proportional to the situation on the central level, and municipal financial resources are not commensurate with their responsibilities as outlined by the constitution and the law. Because the reaction of the central government in both countries to this situation has been inadequate, municipalities will face problems with service delivery in some areas, especially in culture and sport.
Originality/value
The authors enrich the growing debate about the current Covid-19 crisis and its consequences and focus on local government finance in two selected countries from Central and Eastern Europe.
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Patrick T. Kelly and Christine E. Earley
This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with…
Abstract
This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with challenging situations and evaluate their responses to difficult circumstances. Our subjects are transformational leaders who have demonstrated a commitment to the public interest along with the moral motivation and character to persevere under challenging circumstances. By providing examples of leaders who have had a positive impact on the public accounting profession, both students and practicing accountants will learn how ethical leadership can make the profession stronger.
Executive compensation plans have come under increasing criticism. A new approach—value performance plans—offers a promising way to motivate executives to make decisions…
Abstract
Executive compensation plans have come under increasing criticism. A new approach—value performance plans—offers a promising way to motivate executives to make decisions consistent with the long‐term interests of their companies.
Strategic plans need to be evaluated in rational economic terms. Earnings per share and book ROI no longer do the job. What is needed, the author contends, is a new shareholder…
Undeterred by the complexities involved researchers are pushing forward to the ultimate goal: a computer that can fully make sense of what it sees. Stephen McClelland reports.
Daniel Diermeier, Robert J. Crawford and Charlotte Snyder
The cases describe the demise of Arthur Andersen, a firm that had long set the industry standard for professionalism in accounting and auditing. Once an example of strong…
Abstract
The cases describe the demise of Arthur Andersen, a firm that had long set the industry standard for professionalism in accounting and auditing. Once an example of strong corporate culture with a commitment to public service and independent integrity, Andersen saw its culture and standards weaken as it grew explosively and changed its mode of governance. The (A) case describes a crisis precipitated by the admission of Waste Management, a major Andersen client, that it overstated its pretax earnings by $1.43 billion from 1992 to 1996. The resulting Securities and Exchange Commission (SEC) investigation ended with Andersen paying a $7 million fine, the largest ever levied against an accounting firm, and agreeing to an injunction that effectively placed the accounting giant on probation. Students analyze the causes of Andersen's problems and advise Andersen leadership. The (B) case covers Arthur Andersen's relationship with Enron, one of the great success stories of the “new economy” boom. When Enron's aggressive use of off-balance sheet partnerships became impossible to hide in autumn 2001, news reports stated that Andersen auditors had engaged in extensive shredding of draft documents and associated communications with Enron. Students are asked to act as crisis management consultants to Andersen CEO Joe Berardino. The (C) case details Andersen's collapse following its indictment and conviction on criminal charges of obstructing justice in the Enron case. Its conviction was later overturned by the U.S. Supreme Court on narrow technical grounds, but by then Andersen had ceased to exist, eighty-nine years after Arthur E. Andersen had taken over a small accounting firm in Chicago. Students can focus on the impact of media on a reputational crisis.
Students will: Identify the teachable moment in a crisis that leaders can leverage as an opportunity to improve a firm's reputation or core identity, to reinforce values, and to drive change, Understand the impact on crisis management of the media landscape and regulatory decision-making, Realize the fragility of corporate cultures and the need to actively maintain them, especially during difficult times,
Details
![Kellogg School of Management](/insight/static/img/kellogg-school-of-management-logo.png)
Keywords
While scholars discuss the theory of “Business Ethics,” students grapple with applying those theories to hypothetical case studies and business people struggle to live business…
Abstract
Purpose
While scholars discuss the theory of “Business Ethics,” students grapple with applying those theories to hypothetical case studies and business people struggle to live business ethics in practice. Many fail, casting large and ominous shadows. We are inundated with their stories. We need to hear more often stories of those who have succeeded and why their examples are important to the field of Business Ethics.
Design/methodology/approach
This chapter, after providing a brief overview of the differing uses of the term, Business Ethics, expands upon the metaphor of “ethical space” as the eye of a moral hurricane, provides diagrams illustrating the formation of ethical space in a business behavioral context, applies those diagrams to the examples of Andersen and Feuerstein as moral exemplars, discusses ways to mitigate the shadows that eclipsed their example, and suggests ways to enlarge corporate ethical space.
Findings
Ethics is a habit learned through mentoring and developed through practice. In a world of conflicting influences, we each carve out our own ethical space that can serve as an example to others as they face their own individual ethical challenges, but at the corporate level, a moral exemplar will inform the larger corporate ethical space only when the leadership of the corporation consciously adopts and constantly reinforces the example of its moral exemplar.
Originality/value
This chapter uses the visual metaphor of the eye of a hurricane to discuss the formation and importance of ethical space to moral exemplars in a world of conflicting influences and moral pressures.